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2025-03-31-accounts

West Cumbria Society for the Blind

Trustees' report and financial statements

for the year ended 31 March 2025

Charity number: 1012522

robinson+co

Chartered Accountants

West Cumbria Society for the Blind

Contents

Page
Legal and administrative information 1
Trustees report 2 - 5
Independent examiners' report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 16

West Cumbria Society for the Blind

Legal and administrative information

Charity number 1012522 Registered office 22 Lowther Street Whitehaven Cumbria CA28 7DG Trustees M Scott D Johnston A Johnston D A Linstead M J Linsead D Rogac C G Quinn Accountants robinson+co 28 Lowther Street Whitehaven CA28 7DJ

Resigned 28 March 2025 Resigned 29 April 2024 Resigned 29 April 2024 Appointed 17 May 2024 Appointed 17 May 2024 Appointed 31 May 2024 Appointed 5 January 2024

Page 1

West Cumbria Society for the Blind

Report of the trustees

for the year ended 31 March 2025

The trustees present their report and the financial statements for the year ended 31 March 2025. The trustees who served during the year and up to the date of this report are set out on page 1.

Structure, governance and management

The charity is governed by a constitution adopted in 1988, subsequently amended on 9th June 2006 and is regulated through the Companies Act 2006. Trustees are elected at the Annual General Meeting (within the terms of The Constitution). The Chairman of the charity approaches potential suitably experienced and trustworthy individuals whom they believe have the desired attributes to become a trustee of the Charity. Newly appointed trustees go through an induction process which includes an introduction to the charity's policies and procedures, familiarisation of their role and their responsibilities.

Objectives and activities

The objectives of the charity are to promote the welfare of visually impaired people and to educate the public about their needs and aspirations in the area of benefit. The aim of the Society is to provide support and information for visually impaired people in West Cumbria and to continue to do so to the highest standards.

Objects of the Charity, Principal Activities and Organisation of Our Work

Project Aim

To enable visually impaired people in West Cumbria (Copeland & Allerdale) to be more independent, more socially included, feel safer and have improved wellbeing. The outcomes of the Charity are that:

  1. Visually impaired people in our area have access to information and advice, safety equipment, independent living equipment, financial benefits advice, emotional support and referrals to other services/organisations via our Resource Centre services and telephone helpline.

  2. Housebound visually impaired people in our area will feel safer, more independent and have improved psychological wellbeing, by receiving regular support through our home visiting and telephone support services.

  3. Socially isolated and lonely visually impaired people will feel less lonely, and less isolated because of our social activities programme.

The following activities are undertaken to ensure that the above outcomes are achieved:

Resource & Information Centre

Our Centre is open Monday to Friday, 8:30 am to 4:00 pm. All visually impaired people and their family/carers are welcome to call into our Resource Centre for advice, guidance, emotional support and specialist equipment. Our friendly and knowledgeable staff and volunteers are always on hand to demonstrate the latest specialist equipment and to offer support.

Home Visiting

Our Vision Support Officer supports our clients in their homes and provides independent living advice and equipment, and also emotional support.

Telephone Support Service

We have telephone support personnel who contact clients on a regular basis to provide emotional support and advice. This valuable service can identify and assist to provide equipment for people using the service, as well as offering advice in all different aspects of everyday life.

Page 2

West Cumbria Society for the Blind

Report of the trustees

for the year ended 31 March 2025

Support Groups

We organise social activities throughout the area. At these groups, members can enjoy a varied range of activities such as: guest speakers, bingo, dominoes, cards, musical entertainment, etc. Members also receive practical and emotional support from our staff, volunteers and from each other to enable them to feel more socially included.

Achievements and performance

Since the Society was formally established in 1990, we have supported many thousands of visually impaired people and their families, providing them with emotional support, specialist equipment and advice. Our Chairman, Trustees, staff and volunteers continue this vital work to this day, ensuring that everything we do helps to improve the quality of life of those who are living with sight loss.

A) Our resource & information centre services

There were 406 visits to our Resource and Information Centre by visually impaired people and their carers seeking practical and emotional support. A high volume of telephone calls was made & received to/from visually impaired people seeking support and advice. We referred 120 people to other services for additional support, e.g. Social Services, low vision clinics, financial benefits, etc.

B) Support service for housebound people

We continue to proactively telephone people periodically according to their needs and wishes. This will continue into the future.

We also offer home visits to our clients. All new clients are offered a home visit, and existing clients are offered home visits during periodic calls. Our clients and their family members/carers can also call or visit our charity to request a home visit for our visually impaired clients.

C) Our social support groups

We currently organise two support groups. Both the Whitehaven and Cockermouth social groups run once a month. We also organise and attend various events, such as low vision aid/assistive technology events, to support our beneficiaries.

D) Local talking newspaper

We work in conjunction with the Copeland Talking Newspaper Team (Talking Whitehaven News), helping their volunteers with the distribution of audio equipment.

E) Outcomes

Our charity supports a database of more than 1,000 people with visual impairments. We run a well-established monthly social group in Cockermouth and have recently started a new group in Whitehaven to enable our members to benefit from peer-to-peer support and connect with others in their area. We regularly arrange guest speakers for the social groups.

We regularly take part in community events to educate the public about different issues pertaining to sight loss and to share information about the support we provide. In addition, we offer home visits and support calls to ensure every member can access the help they need, regardless of their circumstances.

Our Resource Centre in Whitehaven is open Monday to Friday, where we provide demonstrations of low vision aids, as well as the opportunity to purchase specialist equipment. Here we also offer guidance on a wide range of services, including referrals to other organisations.

Page 3

West Cumbria Society for the Blind

Report of the trustees for the year ended 31 March 2025

Financial review

The National Lottery Community Fund (Partnership Grants Scheme) awarded a restricted grant of £28,216 towards the cost of a Vision Support Officer. The grant was distributed to partners by the lead partner, Vision Support Barrow (Barrow & District Society for the Blind).

The Charlie and Kathleen Dunnery Children's Fund donated a restricted grant of £500 to support visually impaired children.

The John Slater Trust donated a mainly restricted grant of £2,500 towards our work supporting visually impaired people.

£4,610 was raised through donations and collection boxes.

Legacies donated to the Society totalled £1,299.

We would like to thank everyone who has given generous donations, thus ensuring the continuation of our services.

We hold three separate bank accounts, a revenue account, a current account, and the society holds reserves in an easy-access savings account, which is held as unrestricted reserves for contingency costs. The unrestricted reserves at the year-end, excluding the property reserve, were £252,646.

During the year, there have been no significant events that have impacted the finances of the Charity.

Reserves policy

In determining the Society's Reserves Policy, the Trustees have taken into account the following:

The Trustees have agreed that the Society's Reserves Policy is: To hold contingency reserves for:

The policy is reviewed annually when the financial statements are approved.

Investment powers and maintenance of reserves

Under the charity's governing document, the charity has the power to make any investment that the Trustees see fit. Trustees also have discretionary powers regarding the retention of reserves. These should be used to attract matched funding when necessary to enable the charity to provide services.

Risk Management

The Trustees actively review the major risks that the charity may face. The Trustees believe that maintaining reserves at the current levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational risks faced by the charity and confirm that they have established systems to mitigate significant risks.

Page 4

West Cumbria Society for the Blind

Report of the trustees

for the year ended 31 March 2025

Plans for future periods

The trustees recognise the need to develop a broad range of sustainable streams of income to ensure the continuation of our vital work supporting visually impaired people. They have developed and continue to enhance plans towards this aim. They are also giving thought to the strategic direction which the work of The Society should take and the potential value of partnerships and other co-operative arrangements with other charities to help to achieve this.

Statement of trustees' responsibilities

The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which 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 Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. 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.

On behalf of the board

D A Linstead

Trustee

12 January 2026

Page 5

West Cumbria Society for the Blind

Independent examiner's report to the trustees on the unaudited financial statements of West Cumbria Society for the Blind.

I report on the accounts of West Cumbria Society for the Blind for the year ended 31 March 2025 set out on pages 7 to 16.

Respective responsibilities of trustees and independent examiner

As the charity's trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 144 of the Charities Act 2011 does not apply and that an independent examination is needed. It is my responsibility to examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act, and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

...........................................................

Mr J Spires FCA DChA

Independent examiner robinson+co, Chartered Accountants 28 Lowther Street

Whitehaven

Cumbria CA28 7DJ

12 January 2026

Page 6

West Cumbria Society for the Blind

Statement of financial activities

For the year ended 31 March 2025

Unrestricted
Restricted
funds
funds
Notes
£
£
Incoming resources
Incoming resources from generating funds:
Donations and legacies
2
11,609
14,108
Investment income
3
12,421
-
Other incoming resources
4
11,006
-
Total incoming resources
35,036
14,108
Resources expended
Charitable activities
5
64,786
21,175
Total resources expended
64,786
21,175
Net incoming resources
before transfers
)
(29,750
)
(7,067
Transfer between funds
6,012
)
(6,012
Total funds brought forward
456,384
13,079
Total funds carried forward
432,646
-
2025
Total
£
25,717
12,421
11,006
49,144
85,961
85,961
)
(36,817
-
469,463
432,646
2024
Total
£
35,658
8,235
7,698
51,591
84,491
84,491
)
(32,900
-
502,363
469,463

The statement of financial activities includes all gains and losses in the year and therefore a separate statement of total recognised gains and losses has not been prepared.

All of the above amounts relate to continuing activities.

The notes on pages 9 to 16 form an integral part of these financial statements.

Page 7

West Cumbria Society for the Blind

Balance sheet

as at 31 March 2025

Notes
Fixed assets
Tangible assets
9
Current assets
Stocks
Cash at bank and in hand
Creditors: amounts falling
due within one year
10
Net current assets
Net assets
Funds
11
Restricted income funds
13
Unrestricted income funds
12
Total funds
2025
£
£
180,199
1,000
255,885
256,885
)
(4,438
252,447
432,646
-
432,646
432,646
2024
£
£
180,000
1,000
290,347
291,347
)
(1,884
289,463
469,463
13,079
456,384
469,463
2024
£
£
180,000
1,000
290,347
291,347
)
(1,884
289,463
469,463
13,079
456,384
469,463
469,463
13,079
456,384
469,463

The financial statements were approved by the trustees on 12 January 2026 and signed on its behalf by

C G Quinn Trustee

The notes on pages 9 to 16 form an integral part of these financial statements.

Page 8

West Cumbria Society for the Blind

Notes to financial statements for the year ended 31 March 2025

1. Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are summarised below.

1.1. Basis of accounting

The financial statements are prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: 'Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The company constitutes a public benefit entity as defined by FRS 102.

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

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 £.

1.2. Cashflow

The charity has taken advantage of the exemption from the requirement to produce a cashflow statement because it is a small charity.

1.3. Incoming resources

All income is included in the statement of financial activities once the charity has entitlement to the income, it is probable that the income will be received and the amount of income can be measured reliably. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.

Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.

Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable.

Income from investments is included in the year in which it is receivable.

Legacies are included when the charity is advised by the personal representative of an estate that payment will be made or property transferred and the amount involved can be quantified.

Page 9

West Cumbria Society for the Blind

Notes to financial statements

for the year ended 31 March 2025

1.4. Resources expended

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management.

1.5. Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Land and buildings - Nil - Fixtures, fittings and equipment 20%/40%/50% straight line

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 assets is estimated in order to determine the extent of the impairment loss (if any).

1.6. Stock

Stock is valued at the lower of cost and net realisable value.

2. Donations and legacies

Donations and legacies
Unrestricted
Restricted
funds
funds
£
£
Donations
1,821
-
Other donations
2,789
-
Legacies
1,299
-
Grants receivable
5,700
14,108
11,609
14,108
2025
Total
£
1,821
2,789
1,299
19,808
25,717
2024
Total
£
3,841
1,592
1,030
29,195
35,658

In 2024 of grants receivable, £25,995 was attributable to restricted funds with the balance of £3,200 being attributable to unrestricted funds along with all other donations and legacies.

Page 10

West Cumbria Society for the Blind

Notes to financial statements

for the year ended 31 March 2025

3. Investment income

Investment income
Unrestricted
funds
£
Bank interest receivable
12,421
12,421
2025
Total
£
12,421
12,421
2024
Total
£
8,235
8,235

In 2024 all the investment income was attributable to unrestricted funds.

4. Other incoming resources

Other incoming resources
Unrestricted
funds
£
Other income
542
Sale of specialist equipment
10,464
11,006
2025
Total
£
542
10,464
11,006
2024
Total
£
1,030
6,668
7,698

In 2024 all the other incoming resources were attributable to unrestricted funds.

5. Costs of charitable activities - by fund type

Costs of charitable activities - by fund type
Unrestricted
Restricted
funds
funds
£
£
Provision of support to visually impaired people
64,786
21,175
64,786
21,175
2025
Total
£
85,961
85,961
2024
Total
£
84,491
84,491

In 2024 of the charitable activities, £27,944 was attributable to restricted funds with the balance of £56,547 being attributable to unrestricted funds.

6. Costs of charitable activities - by activity

Costs of charitable activities - by activity
Activities
undertaken
directly
£
Provision of support to visually impaired people
78,887
78,887
Support
costs
£
7,074
7,074
2025
Total
£
85,961
85,961
2024
Total
£
84,491
84,491

Page 11

West Cumbria Society for the Blind

Notes to financial statements for the year ended 31 March 2025

7. Analysis of support costs

Provision of
support to
visually impaired
£
Accountancy charges
1,596
Legal and professional fees
5,344
Depreciation and impairment
134
7,074
2025
Total
£
1,596
5,344
134
7,074
2024
Total
£
1,984
-
29
2,013

8. Employees

Employment costs
Wages and salaries
Other costs
2025
£
50,174
1,448
51,622
2024
£
48,300
1,045
49,345

No employee received emoluments of more than £60,000 (2024 : None).

Number of employees

The average monthly numbers of employees (including the trustees) during the year was as follows:

as as follows:
2025 2024
Number Number
2 5

Page 12

West Cumbria Society for the Blind

Notes to financial statements

for the year ended 31 March 2025

9.
Tangible fixed assets
Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book values
At 31 March 2025
At 31 March 2024
Land and
Fixtures,
buildings fittings and
freehold
equipment
£
£
180,000
44,544
-
333
180,000
44,877
-
44,544
-
134
-
44,678
180,000
199
180,000
-
Total
£
224,544
333
224,877
44,544
134
44,678
180,199
180,000

The Big Lottery Fund has a financial interest for 80 years from 1997 on the building held at 22 Lowther Street, Whitehaven, Cumbria, CA28 7DG. If for any reason the property is sold, The Big Lottery Fund expect their grant of £89,000 to be repaid to them, and any remaining funds must be given by the Trustees to a local society (not a national society) who exclusively provide services for the blind and partially sighted.

10. Creditors: amounts falling due
within one year 2025 2024
£ £
Accruals and deferred income 4,438 1,884

Page 13

West Cumbria Society for the Blind

Notes to financial statements

for the year ended 31 March 2025

11.
Analysis of net assets between funds
Unrestricted
Restricted
funds
funds
£
£
Fund balances at 31 March 2025 as represented by:
Tangible fixed assets
180,199
-
Current assets
256,865
20
Current liabilities
)
(4,418
)
(20
432,646
-
Analysis of net assets between funds - previous year
Unrestricted
Restricted
funds
funds
£
£
Fund balances at 31 March 2024 as represented by:
Tangible fixed assets
180,000
-
Current assets
278,268
13,079
Current liabilities
)
(1,884
-
456,384
13,079
Total
funds
£
180,199
256,885
)
(4,438
432,646
Total
funds
£
180,000
291,347
)
(1,884
469,463

Page 14

West Cumbria Society for the Blind

Notes to financial statements

for the year ended 31 March 2025

12.
Unrestricted funds
General Funds
Trustee's Contingency
Property Reserve
Investment Reserve
Matched Funding
Unrestricted funds - previous year
General Funds
Trustee's Contingency
Property Reserve
Investment Reserve
Matched Funding
At
1 April
2024
r
£
68,384
100,000
180,000
18,000
90,000
456,384
At
1 April
2023
r
£
86,582
100,000
180,000
18,000
90,000
474,582
Incoming
esources
r
£
35,036
-
-
-
-
35,036
Incoming
esources
r
£
25,596
-
-
-
-
25,596
Outgoing
esources

£
)
(64,786
-
-
-
-
)
(64,786
Outgoing
esources

£
)
(56,547
-
-
-
-
)
(56,547
At
31 March
Transfers
2025
£
£
6,012
44,646
-
100,000
-
180,000
-
18,000
-
90,000
6,012
432,646
At
31 March
Transfers
2024
£
£
12,753
68,384
-
100,000
-
180,000
-
18,000
-
90,000
12,753
456,384
At
31 March
Transfers
2025
£
£
6,012
44,646
-
100,000
-
180,000
-
18,000
-
90,000
6,012
432,646
At
31 March
Transfers
2024
£
£
12,753
68,384
-
100,000
-
180,000
-
18,000
-
90,000
12,753
456,384
456,384

Purposes of unrestricted funds

General Funds - These funds can be used with the approval of the board of trustees to fund any expenditure which falls within the charity's general aims and objectives.

Trustee's Contingency reserve - This is money set aside by the Trustees to ensure the Charity is able to continue during dips in funding which would cover a 24 month period.

Property Reserve - This reserve shows the value of the property and helps to clarify the true value of the unrestricted reserves.

Investment Reserve - This is money donated by Roger Jefcoate for long term investment in Charifunds for the future benefit of the Charity.

Matched Funding Reserve - The Trustees have decided to setup a separate reserve for the purposes of 'matched funding' with potential external funders.

Page 15

West Cumbria Society for the Blind

Notes to financial statements

for the year ended 31 March 2025

13.
Restricted funds
Social groups
The Big Lottery Fund
Restricted funds - Previous year
Social groups
The Big Lottery Fund
At
1 April
2024

£
81
12,998
13,079
At
1 April
2023

£
329
27,452
27,781
Incoming
resources

£
-
14,108
14,108
Incoming
resources

£
-
25,995
25,995
Outgoing
resources
£
)
(81
)
(21,094
)
(21,175
Outgoing
resources
£
)
(248
)
(27,696
)
(27,944
At
31 March
Transfers
2025
£
£
-
-
)
(6,012
-
)
(6,012
-
At
31 March
Transfers
2024
£
£
-
81
)
(12,753
12,998
)
(12,753
13,079
At
31 March
Transfers
2025
£
£
-
-
)
(6,012
-
)
(6,012
-
At
31 March
Transfers
2024
£
£
-
81
)
(12,753
12,998
)
(12,753
13,079
13,079

Purposes of restricted funds

Social groups - This funding is to support the social activities/outings of the visually impaired.

The Big Lottery Fund - This fund is to provide financial support to employment in five roles and to provide financial support in the general running expenses of the Charity.

Transfers

Transfers of £6,012 (2024 £12,753) from the The Big lottery Fund to the General Funds relates to allowable expediture that has been provided for from General Funds.

Page 16

West Cumbria Society for the Blind

The following pages do not form part of the statutory accounts.

West Cumbria Society for the Blind

Detailed statement of financial activities

For the year ended 31 March 2025

2025 2024
£ £ £ £
Incoming resources
Incoming resources from generating funds:
Donations and legacies
Donations 1,821 3,841
Other donations 2,789 1,592
Legacies 1,299 1,030
Grants receivable 19,808 29,195
25,717 35,658
Investment income
Bank interest receivable 12,421 8,235
12,421 8,235
Total incoming resources from generating funds 38,138 43,893
Other incoming resources
Other income 542 1,030
Sale of specialist equipment 10,464 6,668
11,006 7,698
Total incoming resources 49,144 51,591

Page 18

West Cumbria Society for the Blind

Detailed statement of financial activities

For the year ended 31 March 2025

2025
£
Charitable activities
Provision of support to visually impaired people
Activities undertaken directly
Staff costs
50,174
Mentor
1,448
Utilities costs
3,565
Repairs
6,836
Purchase of specialist equipment
9,109
Insurance
3,608
Staff Mileage
782
Telephone
1,277
Resource office expenses
1,083
Client social activities
497
General expenses
509
Volunteer expenses
-
78,887
Support costs
Accountancy charges
1,596
Legal and professional fees
5,344
Depreciation
134
7,074
Provision of support to visually impaired people total expenditure
85,961
Total charitable activity expenditure
85,961
Net incoming/(outgoing) resources for the year
)
(36,817
2024
£
48,300
1,045
2,650
12,265
5,163
3,440
786
2,175
1,714
1,835
1,929
1,176
82,478
1,984
-
29
2,013
84,491
84,491
)
(32,900

Page 19