BLINDCARE
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES' REPORT AND AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
Charity Registration Number 1020073
Company Registration Number 02806606 (England and Wales)
BLINDCARE
YEAR ENDED 31 JULY 2025
CONTENTS
| Page | |
|---|---|
| Trustees’ report | 1-3 |
| Independent auditor's report | 4-7 |
| Statement of financial activities | 8 |
| Balance sheet | ] |
| Notestotheaccounts | 10-13 |
BLINDCARE
TRUSTEES’ REPORT
FOR THE YEAR ENDED 31 JULY 2025
The Trustees present their annual Trustees' report together with the accounts for the year ended 31 July 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 governing documents, the Charities Act 2011, the Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice (effective 1 January 2019).
Objectives and activities
The Charity was founded with the objective of the charitable promotion of the interests of people, anywhere in the world, who are blind or partially sighted. In February 2022 the Charity Commission approved an amendment to the objects for which the Charity is established to be 'to promote the relief of people who are blind or partially sighted, in particular by enabling The Royal National College for the Blind to better meet its charitable purposes’.
The Charity primarily receives funds through payroll giving schemes. These funds are used to meet the running costs of the Charity and for distribution to The Royal National College for the Blind, being the sole member charity.
The Trustees confirm that they have complied with the duty in Section 17 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit. The sole member of the Charity, The Royal National College for the Blind (charity registered
number 1000388 and company registered number 02367626) ("RNC"), is a registered charity with the aim of providing and promoting education and training for people who are blind or visually impaired. As sole member, RNC appoints the Blindcare trustees and controls the administration and activities of the Charity. In setting objectives and planning activities, RNC give consideration to the guidance on public benefit, in particular the guidance on advancing education and relief of those in need by reason of disability.
Achievements and performance
The Charity’s mission is to raise money to support a range of initiatives that improve the lifestyle and well being of people with serious sight problems. Most donations are made tax-effectively through payroll giving in the workplace.
The Charity received donations from payroll giving during the year of £62,266 (2024: £63,952), a decrease of 2.6% on the previous year's income, and Enil from legacies (2024: Enil). The payroll giving income, after deduction of the costs of the charity, is distributed to the sole member charity. A total of £48,000 (2024: £100,000) was distributed during the year to the current member charity, who used the funds to meet their own charitable objectives.
Financial review
At the end of the financial year, the Charity had net assets of £3,617 (2024: £8,382) Distributions to the current member charity during the year amounted to £48,000 (2024: £100,000).
The Trustees recognise that the Charity will continue to receive much of its income from payroll giving in the future but will consider other fundraising opportunities compatible with the strategy of fundraising in the workplace. Performance measures are in place and are regularly monitored.
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BLINDCARE
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025
Reserves policy
The Charity fundraises through payroll giving for the benefit of its member charity. The Charity's income streams are secure as HM Revenue & Customs approved Agency Charities undertake all processing. Unless specific projects cover multiple financial years, the Charity only requires reserves for two months' operating costs (approximately £3,500) and a contingency provision based on the risk assessment undertaken by the Charity. As at 31 July 2025 reserves totalled £3,617 (2024: £8,382), which is adequate to meet current requirements.
Current and future plans
Blindcare will continue to operate for the foreseeable future in line with the current objectives and activities, with regular distributions being made to RNC as sole member.
Structure, governance and management
The Charity is a company limited by guarantee (registered number 02806606), incorporated on 3 April 1993 and registered as a charity on 22 April 1993 (charity number 1020073). The company was established under a Memorandum of Association which established the objects and powers of the Charitable Company and is governed under its Articles of Association, managed on behalf of the member charities by the Trustees. In the event of the company being wound up members are required to contribute an amount not exceeding £1. 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.
The sole member of the Charity, RNC, is required by its articles to be an acknowledged charity within Great Britain and Northern Ireland.
As the sole member, RNC is entitled to appoint trustees to the Charity. The trustees of Blindcare are appointed by the Board of RNC and chosen from those persons who are also trustees of RNC.
Reference and administrative details
Registered name: BLINDCARE Company number: 02806606 Charity number: 1020073 Registered and principal office: Royal National College for the Blind, Venns Lane, Hereford, HR1 1DT Parent company: Royal National College for the Blind ("RNC")
Administration & advisers
Administrators Royal National College for the Blind, Venns Lane, Hereford, HR1 1DT Independent auditor Crowe U.K. LLP, 4th Floor, St James House, St James Square Cheltenham, GL50 3PR Bankers National Westminster Bank plc, 216 Bishopsgate, London, EC2M 4QB
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BLINDCARE
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025
Directors and Trustees
The directors of the Charitable Company (the Charity) are its Trustees for the purpose of charity law. The Trustees serving during the year were as follows:
JS Brew
SP Hairsnape L Proctor
Statement of Trustees’ responsibilities
The Trustees (who are also directors of Blindcare for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards).
Company law requires the Trustees to prepare financial statements for each financial period. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:
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e select suitable accounting policies and then apply them consistently; e observe the methods and principles in the Charities SORP; e make judgments and estimates that are reasonable and prudent;
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e state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions, disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006 and the provisions of the charity’s constitution. 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.
Disclosure of Information to Auditor
Insofar as each of the trustees of the Charity at the date of approval of this report is aware, there is no relevant audit information (information needed by the Charity's auditor in connection with preparing the audit report) of which the Charity's auditor is unaware. Each trustee has taken all of the steps that he/she should have taken as a trustee in order to make himself/herself aware of any relevant audit information and to establish that the Charity's auditor is aware of that information.
In preparing this report, the Trustees have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.
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LProctor \ / / \L Date: 10th February 2026
Trustee / CAs Cc S
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INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BLINDCARE
Opinion
We have audited the financial statements of Blindcare (‘the charitable company’) for the year ended 31st July 2025 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including 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 Accepied Accounting Practice).
In our opinion the financial statements:
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«give a true.and fair view of the state of the charitable company’s affairs as at 31 July 2025 and of its income and expenditure for the year then ended;
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« have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
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« 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 charitable company 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 trustee's 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 charitable company'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 trustees are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. 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 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.
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INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BLINDCARE continued
Opinions on other matters prescribed by the Companies Act 2006
In our opinion based on the work undertaken in the course of our audit:
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« the information given in the trustees’ report, which includes the directors’ report for the period for which the financial statements are prepared is consistent with the financial statements; and
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« the directors’ report included within the trustees’ report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In light of the knowledge and understanding of the charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the director's report included within the trustees' report.
We have nothing to report in respect of the following maiters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
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« adequate and proper accounting records have not been kept; or
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« the financial statements are not in agreement with the accounting records and returns; or
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« certain disclosures of trustees’ remuneration specified by law are not made; or
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« we have not received all the information and explanations we require for our audit; or
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« the directors were not entitled to prepare the financial statements in accordance with the smail companies regime and take advantage of the small companies exemption in preparing the Directors’ report and from the requirement to prepare a strategic report.
Responsibilities of trustees
As explained more fully in the trustees’ responsibilities statement set out on page 3, the trustees (who are also the directors of the charitable company for the purposes 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 charitable company’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.
Details of the extent to which the audit was considered capable of detecting irregularities, including fraud and non-compliance with laws and regulations are set out below.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
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INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BLINDCARE continued
Extent to which the audit was considered capable of detecting irregularities, including fraud Irregularities, including fraud, are instances of non-compliance with laws and regulations. We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team members. We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion. We obtained an understanding of the legal and regulatory frameworks within which the charitable company operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006, the Charities Act 2011, together with the Charities SORP (FRS 102). We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items. In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charitabie company’s ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charitable company for fraud.
Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any.
We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be the override of controls by management. Our audit procedures to respond to these risks included enquiries of management and the Board about their own identification and assessment of the risks of irregularities, sample testing on the posting of journals, reviewing accounting estimates for biases, and reading minutes of meetings of those charged with governance.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.
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INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BLINDCARE continued
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.
Tara Westcott
Senior Statutory Auditor For and on behalf of Crowe U.K. LLP 4th Floor, St James House St James Square Cheltenham GL50 3PR
Date: 23 February 2026
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BLINDCARE
STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JULY 2025
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| Funds | Funds | ||
| 2025 | 2024 | ||
| Notes | £ | £ | |
| Income from: | |||
| Donations and legacies | 2 | 63,106 | 64,873 |
| Total income | 63,106 | 64,873 | |
| Expenditure on: | |||
| Raising funds | 4 | 13,283 | 12,571 |
| Charitable activities | 5 | 54,588 | 106,379 |
| Total expenditure | 3 | 67,871 | 118,950 |
| Net expenditure and | |||
| net movement in funds | (4,765) | (54,077) | |
| Reconciliation offunds: | |||
| Total funds broughtforward | 10 | 8,382 | 62,459 |
| Totalfundscarriedforward | 10 | 3,617 | 8,382 |
All income and expenditure in unrestricted.
The notes on pages 10 to 13 form part of these financial statements.
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BLINDCARE (a company limited by guarantee number 02806606)
BALANCE SHEET
AS AT 31 JULY 2025
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31 July 31 July
2025 2024
Notes £ £
Current assets
Cash at bank and in hand 5,993 10,500
Liabilities
Creditors: amounts falling due within one year 9 (2,376) (2,118)
Net current assets 3,617 8,382
Total net assets 3,617 8,382
The funds of the Charity ,
Unrestricted funds 10 3,617 8,382
Total Charity funds 3,617 8,382
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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved and authorised for issue by the Board of Trustees and are signed on jts behalf by: L Proetor\ - Trustee
Date: 10th February 2026
The notes on pages 10 to 13 form part of these financial statements.
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BLINDCARE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025
- 1 Accounting policies
Blindcare has the status of a Charity in English law and is registered with the Charity Commission for England and Wales (charity registration number 1020073). The Charity is a company limited by guarantee (company registration number 02806606 England & Wales) which was incorporated on 3 April 1993. Its registered office is located at Royal National College for the Blind, Venns Lane, Hereford, HR1 1DT.
1.1 Basis of preparation
The financial statements have been prepared in accordance with 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)- (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Companies Act 2006 and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
The charitable company has taken advantage of the small company exemption and has not included a statement of cash flows within these financial statements.
Blindcare meets the definition of a public benefit entity under FRS 102.
1.2 Going concern
Having assessed the Charity's financial position and plans for the foreseeable future, the Trustees are satisfied that it remains appropriate to prepare the financial statements on the going concern basis. There are no material uncertainties about the Charity's ability to continue as a going concern and more details concerning future plans are given in the Trustees’ Report on page 2.
1.3 Income
Donations are deemed to be unrestricted and are included in the Statement of Financial Activities in the period in which they are received by the Charity. Payroll giving donations are technically made at the time of the relevant deduction by the employer, however due to administrative procedures outside of the control of the Charity these sums are not available to the Charity until such time as they are paid over. Income from donations is therefore only included upon receipt.
For legacies, entitlement is taken as the earlier of the date on which either: the estate has been finalised and notification has been made by the executor(s) to the Charity that a distribution will be made, or whena distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution.
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BLINDCARE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025
1.4 Expenditure
All expenditure is accounted for on an accruals basis and has been included under headings that aggregate all direct costs related to the category.
Charitable activities includes all direct costs directly relating to the objectives of the Charity and include grants to member charities. Raising funds are those costs incurred in seeking voluntary contributions. Governance costs are incurred in connection with constitutional and statutory requirements.
1.5 Cash at bank and in hand
Cash at bank and in hand comprises cash held in a current account.
1.6 Creditors
Creditors are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.
1.7 Taxation
As a Charity, Blindcare is exempt from tax on income and gains to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.
1.8 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
The Charity has the following basic financial instruments: Cash at bank and in hand and creditors, which are all measured at their settlement amount.
1.9 Critical judgements and key sources of estimation uncertainty
Preparation of the financial statements requires management to consider making any significant judgements and estimates where necessary. Significant judgements and estimations have been made on the following items:
Recognition of legacy income
Legacies are recognised in the financial statements in accordance with paragraph 1.3 above.
2 Donations and legacies
| Donations and legacies | ||
|---|---|---|
| 2025 | 2024. | |
| £ | g | |
| Unrestricted funds: | ||
| Payroll giving income | 62,266 | 63,952 |
| Other donations | 840 | 921 |
| 63,106 | 64,873 |
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BLINDCARE
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025
3. Analysis of expenditure
| 3. | Analysis of expenditureexpenditure | ||||
|---|---|---|---|---|---|
| Sundry | Grants | Total | Total | ||
| costs | payable | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Expenditure on raising funds (note 4) | 13,283 | - | 13,283 | 12,571 | |
| Expenditure on charitable activities (note 5) | 6,588 | 48,000 | 54,588 | 106,379 | |
| 19,871 | 48,000 | 67,871 | 118,950 | ||
| 4 | Expenditure on raising funds | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Professional fundraisers | 13,283 | 12,571 | |||
| 13,283 | 12,571 | ||||
| 5 | Expenditure on charitable activities | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Grants to current member charity: | |||||
| Royal National College forthe Blind | 48,000 | 100,000 | |||
| Sundry expenses | 4,146 | 3,979 | |||
| Governance costs (note 6) | 2,442 | 2,400 | |||
| 54,588 | 106,379 | ||||
| 6 | Governance costs | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Audit fee | 942 | 900 | |||
| Administration | 1,500 | 1,500 | |||
| 2,442 | 2,400 |
7 Trustee remuneration and expenses
No Trustee, or any person connected with them, received any remuneration in the year (2024: £nil). No trustee received reimbursement of expenses during the year (2024: £nil).
8 Analysis of staff costs and costs of key management personnel
The Charity has had no employees since December 2015 and is administered by RNC.
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BLINDCARE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025
| 9 | Creditors: amounts falling due within one year | Creditors: amounts falling due within one year | 2025 | 2024 | ||
|---|---|---|---|---|---|---|
| £ | £ | |||||
| Trade creditors | 291 | 162 | ||||
| Accruals | 2,085 | 1,956 | ||||
| 2,376 | 2,118 | |||||
| 10 | Statement offunds | |||||
| 1 | Aug | 31 July | ||||
| 2024 | Income | Expenditure | 2025 | |||
| £ | £ | £ | £ | |||
| General Reserves | 8,382 | 63,106 | (67,871) | 3,617 | ||
| Total unrestricted funds | 8,382 | 63,106 | (67,871) | 3,617 | ||
| Total Funds | 8,382 | 63,106 | (67,871) | 3,617 | ||
| 1 | April | 31 July | ||||
| , | 2023 | Income | Expenditure | 2024 | ||
| £ | £ | £ | £ | |||
| General Reserves | 62,459 | 64,873 | (118,950) | 8,382 | ||
| Total unrestricted funds | 62,459 | 64,873 | (118,950) | 8,382 | ||
| TotalFunds | 62,459 | 64,873 | (118,950) | 8,382 |
The General reserve represents the free funds of the Charity which are not designated for a particular purpose.
11 Related parties and ultimate controlling party
RNC (company registered number 02367626 and charity registered number 1000388), the sole charity member and parent company via control of the board of trustees, is a related party and during the year received £48,000 (2024: £100,000) by way of grants made (see note 5) and £3,000 (2024: £3,000) for the administration of Blindcare. The amount due from Blindcare to RNC at the period end was £nil (2024: Enil).
RNC, a company limited by guarantee registered in England and Wales, is also the smallest and the largest group for which consolidated financial statements are prepared. Financial statements of this organisation can be obtained from the Registrar of Companies, Companies House, Cardiff, CF14 3UZ. RNC has the same registered office as Blindcare.
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