The trustees present their annual report and financial statements for the year ended 31 March 2026.
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 governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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)".
The Charity's objects ("objects") are as follows:
to help, assist and advance in life and relieve the needs of deaf children, young people and their parents internationally and in the United Kingdom by the provision of information, education, technology and such other means as the trustees may determine.
to advance the education and understanding of the public in the needs of deaf and disabled children and young people worldwide.
to further such other charitable purposes for the public benefit as are exclusively charitable according to the laws of England and Wales as the trustees may from time to time determine.
The charity’s vision is to create a world where deaf children and young people are able to live safely, without fear of abuse and exploitation. DeafKidz International works to respond to the safeguarding and protection needs of deaf children and young people globally. We are committed to delivering accessible solutions through programmes of education and advocacy, all aimed at reducing the risk that deaf children have of experiencing physical, sexual and emotional abuse, and neglect. We work with children directly, their caregivers, teachers, professionals and governments to create opportunities and environments where deaf children are able to prosper and fully realise their potential.
Deafness is the third largest disability globally with 466 million deaf people worldwide, yet it remains the least resourced. The abuse and exploitation of deaf children is endemic, with deaf children three times more likely to be abused than hearing children but safeguarding and protection networks lack the means to support deaf survivors/victims of abuse and deaf children at risk. The charity seeks to address the vital gaps in meeting the safeguarding and protection needs of deaf children and reducing risk and vulnerability while supporting deaf children and young people to lead their fullest lives. Drawing its authority from the UN Convention on the Rights of the Child (CRC) and the UN Convention on the Rights of Persons with Disabilities (CRPD) and the Sustainable Development Goals (SDGs), which guide the international development agenda, DeafKidz International aims to promote and realise the rights of deaf children as enshrined, endorsed and promoted in international legislation.
Values
DeafKidz International is a deaf-founded organisation where deaf children and young people are central to all aspects of our organisation, influencing and informing our work. We are committed to the integration of deaf and hearing people, through which we ‘normalise’ being deaf, reduce stigma and promote deaf inclusion. We recognise and celebrate the diversity of deaf people and deaf communities and adopt and advocate a total communication approach, believing every deaf person has the right to choose and use their preferred mode of communication. We are evidence-led, guided by the lived experience of deaf children and informed by the learning and impact of our work, strategies and approaches. We consider sustainability right from the outset, aiming to embed our work in local structures and investing in enhancing the skills and capacities of local communities and partners.
We take a rights-based approach, promoting and protecting human rights, and stand for non-discrimination and equal opportunities for everyone regardless of age, disability, gender, race, religion, sexual orientation, socio-economic status or any other basis while also recognising the barriers and inequalities faced by certain groups due to stigma, stereotypes, marginalisation and power imbalances. At our core, we are an organisation that treats everyone we encounter with decency, respect and dignity.
Our Strategic Aims and Objectives 2023-26
Our 3-year strategy (2023/24 to 2025/26) sees us working in 8 low-resource countries - with deaf children directly, with their caregivers and with nation state governments. In these geographies, we strive to create environments where deaf children are valued and protected from harm.
Our areas of focus are:
1. Skills Development
Teaching deaf children the skills to keep themselves safe from abuse at school, home and in their wider communities.
Bringing vital knowledge and tools to the caregivers of deaf children to increase their awareness of child safeguarding. Aiming to enable them to create a safer environment for their child and to take an active role in championing their child (including advocacy training to enable them to challenge societal norms in their communities).
Training teachers of the deaf – providing them with the knowledge they need to educate the children in their care about safety and abuse, and instilling confidence to respond to a safeguarding disclosure.
2. Advocacy
Schools – guiding schools on safeguarding policies/pathways and strengthening the safeguarding values in schools (many being residential schools).
Communities – engaging key stakeholders in the wider communities where deaf children live. These will include faith leaders, tribal leaders, and municipal leaders (local government structures).
Government – driving the inclusion of safeguarding specific teaching to be included in the national curriculum for deaf children, challenging the exclusion of deaf children in government social support and legal systems and working with them to remove barriers.
Deaf children everywhere deserve to live a life where their wellbeing is cherished, and their worth is seen.
Together, we can build this world.
Grantmaking
In some circumstances, grants may be made to third-party non-governmental organisations or other charities where this enables DeafKidz International to further pursue its charitable objectives.
Grants are only considered if the non-governmental organisation or other charity meets the following criteria:
It is registered with the relevant government authorities.
The objectives of the proposal are compatible with DeafKidz International's mission statement and objectives.
They have a clear safeguarding policy in action and all requisite codes of conduct.
A formal Memorandum of Understanding / Agreement is signed with DeafKidz International.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
In 2025-26, the charity finds itself reporting yet another year of success as we move forward our agenda of protecting deaf children across the world.
1. Prevention and mitigation of abuse against deaf children, young people and vulnerable adults
In the financial year 2025-26, we have committed our Strategic focus to be aligned with the child protection programmes that we already know are working well, working directly with deaf children, their teachers and their caregivers. We have also chosen to pilot two new initiatives that will strengthen the protective ecosystem of the deaf child.
DEAFKIDZ Goal! India
Thanks to renewed support from Comic Relief in the previous financial year, DKI launched a second rollout of the DKG! programme in Nagpur, Central India.
Our long-standing partners, Slum Soccer, have continued to deliver vital safeguarding and life skills to deaf children and young people (CYP) through using the transformative power of football-based learning sessions.
Project update for the Period: During this reporting period, the programme concluded its planned activities for this grant (15 deaf coaches trained and 150 deaf CYP engaged in twice-weekly football and physical activity sessions). The period also saw the production of a high-quality, inspirational video showcasing the programme, its longer-term benefits and the impact it has had on deaf children and young people.
Future Aspirations: Our fundraising team continues to seek funding to scale our partnership work in India and also to bring the DKG! program to the African continent.
DEAFKIDZ Defenders
DeafKidz Defenders (DKD) is an innovative, early-intervention digital educational resource for deaf children aged 6–13, empowering them to recognise, prevent and respond to abuse and exploitation, both in person and online. The digital resource is used as the central teaching tool alongside in-person teaching, role-plays and worksheets. The programme has previously been evaluated and demonstrated strong impact. It also includes dedicated educational modules for caregivers and teachers of deaf children, recognising their critical role in keeping children safe.
Project update
We received funding from Safe Online to support the further rollout of DKD from May 2023 to December 2025, which was subsequently strengthened through additional support from the EA Foundation and the Ferguson Trust, received this FY. During this reporting period, we successfully implemented DKD across 15 schools in South Africa, Zambia, Pakistan and Kenya, reaching 1,692 children, 359 teachers and 423 caregivers.
During this period, we commissioned Southern Hemisphere to undertake a comprehensive Monitoring, Evaluation and Learning review of the programme. The final evaluation reinforced our previous learning: DKD delivers significant and measurable learning outcomes for both deaf children and the adults who support them, strengthening the evidence base for further investment and scale.
We held in-person dissemination events in Zambia and South Africa to share the evaluation findings and programme learning. Both events were highly successful, attracting strong participation from Provincial and National Departments of Education. In South Africa, this has led to more regular engagement with government representatives, strengthening DKI’s visibility, credibility and opportunities for collaboration.
In Zambia, DKI has also signed a draft Memorandum of Understanding with the National Ministry of Education. Once finalised, the MOU will formalise our continued collaboration and enable the Ministry to actively support and strengthen safeguarding initiatives for deaf children. The document is currently with the Ministry’s legal department awaiting feedback.
We also held a Stakeholder Summit in the UK, bringing together representatives from education, philanthropy and the corporate sector to showcase DKD’s successes and the findings from the evaluation. The Summit has generated significant interest in investing in the rollout of DKD in the UK, opening up an exciting opportunity to take a proven safeguarding intervention into a new context and reach more deaf children.
Two New Initiatives – School Safeguarding and Community Work in Zambia
Funded by grants from Souter Charitable Trust, Allan & Nesta Ferguson Trust and Chalk Cliff Trust.
School Safeguarding – Through our work in schools for the deaf, we have increasingly recognised that achieving lasting impact requires us to work more deeply within schools themselves, strengthening safeguarding culture, leadership and practice. The programme includes identifying safeguarding champions, establishing an interactive learning hub, mapping support services around each school and ensuring these services are fully accessible to deaf children.
We have made strong progress in developing the programme methodology, tools and documentation and have piloted the approach in three schools for the deaf in Johannesburg. The pilot demonstrated stronger leadership accountability and increased staff engagement. Schools developed action plans focused on establishing Safeguarding Committees, strengthening School-Based Support Teams, improving supervision and referral systems, and building the capacity of all staff to create a safer and more protective school environment through shared responsibility. Monitoring, evaluation and learning (MEL), alongside further programme development, is ongoing.
Community Work in Zambia – The Community Deaf Awareness Programme was developed in response to persistent beliefs among some parents and community members that deafness is a curse or punishment. These beliefs can result in children being hidden from their communities or taken only to religious leaders for support. DKI piloted the programme to provide accurate information about deafness, promote dignity and acceptance, and challenge stigma and harmful myths.
The programme strengthens inclusion and safeguarding while empowering families to access appropriate support services. As understanding increases, parents are more likely to enrol their children in school, recognise protection risks, understand children’s rights, and take greater responsibility for their safety and wellbeing.
During the reporting period, the programme reached 228 parents through awareness sessions. 8 deaf children, 5 deaf adults, 10 adults with other disabilities and 4 people with physical disabilities also directly benefited. Children were referred to Arthur Davison Children’s Hospital for screening, as well as to the education system and other appropriate support services. Adults were connected with organisations providing support to deaf people.
Overall, the programme has demonstrated positive impact, with growing community awareness and increasing evidence of parents sharing accurate information about deafness within their communities.
2. Ear and Hearing Care Work
Hearing Aid Refurbishment Project (HARP)
During this reporting period, we have continued our hearing aid refurbishment initiative, acting as a conduit for previously used and redundant hearing aids in the UK and making them available to children and adults in low-resource settings.
We currently supply refurbished hearing aids to Beit CURE Hospital in Lusaka, Zambia; Queen Elizabeth Central Hospital in Blantyre, Malawi; and Arthur Davison Children’s Hospital in Ndola, Zambia. By extending the life of donated hearing aids, the initiative improves access to essential hearing support for people who would otherwise face significant barriers to receiving this technology.
We have also established a new partnership with the University of Southampton, which is supporting the sorting, preparation and shipping of donated hearing aids. This partnership strengthens our capacity to manage a growing volume of donations and ensures devices are efficiently prepared and distributed to our partner hospitals, increasing the programme's long-term sustainability and reach.
3. Building a robust and sustainable organisation
Organisational Strengthening
We have continued to focus on strengthening our organisational systems, processes and infrastructure to ensure that DKI is well positioned for sustainable scale. During this reporting period, our South African registered organisation secured Public Benefit Organisation (PBO) status, enabling eligible corporates and major donors to benefit from tax rebates when supporting DKI. During the year we made a grant of £172,168 (2025: £136,724) to fund the SA non-profit organisation.
In the United States, we have recruited three Directors and drafted our constituting documents. We are now seeking legal support to complete registration in the State of Utah, alongside federal registration and application for 501(c)(3) status.
DKI has also developed strategic partnerships with government and child protection organisations in both South Africa and the UK, strengthening our ability to collaborate, influence and extend our reach.
Looking ahead, we have developed our next four-year strategic plan, covering both Programmes and Fundraising & Communications. The plan sets out our ambition for significant growth in reach, organisational capacity and impact, while ensuring that we have the systems, partnerships and resources required to deliver at scale.
Fundraising
The international development sector has experienced significant change in recent years, with institutional funding becoming increasingly competitive. In response, we have continued to diversify our income streams and reduce our reliance on traditional grant funding.
We have increased our focus on community and events fundraising, which has the potential to generate regular unrestricted income while also creating valuable networking opportunities to raise DKI’s profile and build relationships with corporate partners and major donors. We have also strengthened our focus on smaller trusts and foundations.
Corporate partnerships and High Net Worth Individuals represent significant longer-term opportunities. However, as a small charity, building these income streams requires considerable groundwork, with time needed to develop new connections, establish trust and nurture relationships before significant income can be generated.
Alongside securing grants from a number of trusts and foundations, DKI has generated significant unrestricted income through fundraising events, including a Wolverhampton Football Fundraiser (June), three Sign & Wine events, our Golf Day (June), and the Spurs Legends Football Match (March).
We were also successful in securing a BBC Radio fundraising appeal, voiced by our ambassador Rachel Shenton, which aired in February and provided an important opportunity to raise both funds and awareness of DKI's work.
Total income for 2026 was £341,810 (2025: £464,196). We have a deficit for the period on our Unrestricted fund of £23,235 (2025: £50,075), and a deficit on our Restricted funds of £53,919 (2025: £15,029), after transfers. Our Unrestricted fund balance carried forward at year end is £116,194 (2025: £139,429) and total Restricted fund balances carried forward are £136,479 (2025: £190,398).
This financial result for the period is reflected in a continuing strong liquidity position shown on our Balance Sheet at year end, with Cash balances held of £195,431 (2025: £269,717), and cash representing 77% of our net assets. (2025: 82%).
DeafKidz International has a reserves policy which aims to hold a minimum of £60,000, or 3 months running costs whichever is the greater, in Unrestricted reserves. Currently, 3 months running costs would equate to approximately £105,534 (2025: £132,522). Our Unrestricted reserves balances, although reduced this year, remain at approximately 3 months (2025: 3 months) running costs in Unrestricted reserves.
We continue to face a highly volatile and uncertain sector environment at the moment, with funding opportunities continuing to be very challenging within the international funding environment, and a highly volatile international situation. Therefore, we have maintained our reserves to help protect us against future unforeseen events.
All significant activities undertaken are subject to a risk assessment as part of the initial programme and project design. Major risks are identified and ranked in terms of their potential impact and likelihood. Major risks, for this purpose, are those that may have a significant effect on:
Operational performance, including risks to our personnel, volunteers and beneficiaries
Achievement of our aims and objectives
Meeting the expectations of our beneficiaries or supporters
The Trustees review these risks through regular Board consultation and an annual review exercise. Within this they assess whether adequate systems and procedures are in place to manage the risks identified, recognising that some areas of our work require the acceptance and management of risk if our key objectives are to be achieved. Where appropriate, risks are covered by insurance. The Trustees consider the principal risk to be:
Lack of unrestricted funds with which to fund core costs
This risk is managed in the following way: continued investment in unrestricted fundraising.
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Charity constitution
In the event of the company being wound up members are required to contribute an amount not exceeding £1.00. The Board of Trustees agrees that the Chief Executive and appointed staff and consultants are authorised to represent the Trust and act on its behalf on all matters of day-to-day management of programme implementation, business development, monitoring & evaluation and financial management, in line with its Delegation of Authority policy. Control over these powers is exercised by the Board of Trustees through its regular oversight of the work of the charity including through regular processes of reporting at Board meetings, agreement of the organisational strategy, budget, and appropriate consultation.
DeafKidz International has a number of Ambassadors:
Honorary President The Lord Bruce of Bennachie KT PC
Global Ambassador Colin Allen AM
Global Ambassador Rachel Shenton
Global Ambassador Kevin Walker
Global Ambassador Raymond Antrobus
Global Ambassador Tasha Gouri
Global Ambassador Scott Garthwaite
Global Ambassador Caroline Palmer
Global Ambassador Jamie Clarke
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:
New trustees are appointed at duly convened meetings for a period of three years, after which they are eligible for re-election for a further three years. The recruitment, selection and induction of new trustees is managed by the chair in association with the wider board. This process looks to ensure the size of the board, its skills mix, diversity, structure and effectiveness works to support the vision and mission of DeafKidz International.
Following the appointment of new members, an induction programme is arranged which aims to give the individuals the information and tools they need to fulfil their legal obligations as well as play an effective role on the Board. The induction involves briefing documents, access to staff, visits to the UK office and where appropriate, visits to DeafKidz International field programmes. During the term of office of trustees, opportunities for ongoing training are offered either through specifically arranged sessions or recommended reading lists, training courses and webinars.
In 2025/26 we continued to build and realise the DeafKidz International mission. We continue to reach children and young people who, by virtue of their deafness, are at risk and vulnerable. But we couldn't have done it without the backing, commitment and generosity of everyone who has donated, fundraised or offered their support and collaboration in many ways during the year. We will continue to build this organisation, deaf-led and authentic, so that no deaf child, young person or vulnerable adult has to endure the agony of abuse.
Funding partners
Comic Relief
Safe Online
Oak Foundation
Peacock Charitable Trust
People for People Worldwide
Weil, Gotshal & Manges (London) LLP
Stevens & Bolton LLP
National Institute of Health and Care Research
Souter Charitable Trust
C B and H H Taylor 1984
Pignatelli Foundation
EA Foundation
World Childhood Foundation
Allan & Nesta Ferguson Trust
Gilchrist Foundation
Chalk Cliff Trust
Coles-Medlock Foundation
Implementing partners and collaborators
Action Deafness, UK
Arthur Davison Children's Hospital, Ndola, Zambia
Beit CURE Hospital, Lusaka, Zambia
British Association of Teachers of the Deaf (BATOD), UK
Chilengwa Primary School, Ndola, Zambia
Deaf Reach, Pakistan
Hope and Homes for Children, UK
Kamba Primary School, Ndola, Zambia
Kansenshi Primary School, Ndola, Zambia
Malawi National Association of the Deaf (MANAD), Malawi
Ministry of Education, Science and Technology, Zambia
Ministry of Health, Malawi
Ministry of Health, Zambia
Ndola District Education Board, Zambia
Queen Elizabeth Central Hospital, Blantyre, Malawi
Slum Soccer, Nagpur, India
WePROTECT Global Alliance
Zambia Deaf Youth and Women, Ndola, Zambia
Southern Hemisphere, South Africa
Talking Hands Café
Department of Education, South Africa
Department of Social Services, South Africa
The charity report was approved by the Board of Trustees.
The trustees, who are also the directors of DeafKidz International for the purpose of company law, are responsible for preparing the Charity 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; and
- 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 proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
- there is no relevant audit information of which the charitable company's auditors are unaware; and
- the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.
I report to the trustees on my examination of the financial statements of DeafKidz International (the charity) for the year ended 31 March 2026.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
DeafKidz International is a private company limited by guarantee incorporated in England and Wales. The registered office is c/o West and Berry Limited, Nile House, Nile Street, Brighton, BN1 1HW.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Income from charitable activities includes income received under contract or where entitlement to grant funding is subject to specific conditions and is recognised as earned. Grant funding included in this category provides funding to support activities and is recognised where there is entitlement, probability of receipt, and the amount can be measured with sufficient reliability.
Income from investments is recognised on a receivable basis.
Income from sales of publications and training courses is recognised as earned.
Income from events is only recognised in the year and period the event takes place. Until such time that the event takes place any such income is deferred to future periods.
Other incoming resources comprises one-off and irregular income recognised using the same criteria for voluntary income.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Equipment costing over £1,000 is capitalised as a fixed asset.
Investments are stated at fair value at the balance sheet date. The Statement of Financial Activities includes the net gains and losses arising on revaluations throughout the year. All gains and losses are calculated at the difference between the market value at the balance sheet date and the opening market value (or purchase value if the date is later).
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, 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, 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 payments 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.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.
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.
A total of £4,378 in travel and subsistence expenses was reimbursed to 5 of the trustees or paid directly by the charity to third parties (2025 - 5 were reimbursed a total of £2,717).
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
Deferred income is included in the financial statements as follows:
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 restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The purpose of material restricted funds are as follows:
Oak Foundation - Capacity and organisational development costs.
Comic Relief India - Safeguarding and protection of deaf children.
Safe Online digital games & No.2 - development of an educational, accessible digital games platform called DeafKidz Defenders to help young deaf children stay safe from online abuse, to be piloted in South Africa, Zambia and Pakistan.
Good Gifts - purchase and distribution of otoscopes and other hearing support equipment.
Advanta Foundation - using football to teach life skills and safeguarding to deaf children in South Africa.
E.A. Foundation - empowering and educating deaf children on online and in-person safeguarding, in South Africa.
World Childhood Foundation - Pilot for Organisational Learning to develop a model for holistic school safeguarding for deaf children in South Africa.
Coles-Medlock Foundation - to implement an educational model for holistic school safeguarding for deaf children in South Africa.
Chalk Cliff Trust - educating deaf children on personal safety and raising awareness in communities, in Zambia.
Allan & Nesta Ferguson Trust - empowering and educating deaf children on online and in-person safeguarding, in Kenya.
Souter Charitable Trust - community awareness around deafness to reduce stigma and promote educational and healthcare outcomes, in Zambia.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
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:
During the year the charity entered into the following transactions with related parties:
DeafKidz International South Africa (DKI SA) is a registered non-profit organisation in South Africa. DKI SA and the charity share a number of trustees. During the year the charity made grants to DKI SA totalling £172,168 (2025: £136,724), and received income from DKI SA totalling £5,340 (2025: £782). At the year end, a balance of £647 was owed by the charity to DKI SA (2025: £10,641 was owed from DKI SA to the charity).
John Price became a trustee of the charity on 19 March 2025. Payments totalling £3,000 were made to John for services provided to the charity during the year (2025: payments totalling £4,144 prior to John becoming a trustee).