COMPANY REGISTRATION NUMBER: 02578918 CHARITY REGISTRATION NUMBER: 1045841 Wales Council of the Blind Company Limited by Guarantee Unaudited Financial Statements 31 March 2024 CARSTON Chartered accountants 1st Floor, Tudor House 16 Cathedral Road Cardiff CF119LJ
Wales Council of the Blind Company Limited by Guarantee Financial Statements Year ended 31 March 2024 Page Trustees, annual report (Incorporaling the direclor's report) Independenl examiner's report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position 19 20 21 Notes to the financial statements 23
Page 1 Wales Councll of the Blind Company Limlted by Guarantee Trustees, Annual Report (Incorporating the Director's Report) Year ended 31 March 2024 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2024. Chalr's report Looking back over my second 3-year term as Chair of Wales Council of the Blind, I am extremely proud of the progress made under very challenging conditions. The pandemic offered new opportunities with WCB playing a crucial role in bringing the sector together. This strengthened our role as an umbrella body and, in no small part, helped us to secure three years Welsh Government funding. This is the last year of our current grant, and we look fOard to working with Welsh Government to secure future sustainable core funding. We have also worked hard to reduca any future drawdown on our investrment portfolio and have secured a 1-year grant from the Vision Foundalion. This project shall provide the tools for optometrists throughout Wales to determine rf th8ir Low Vision Service patients are at risk of social isolation or loneliness. We continue to focus our core work centred on three main areas: information SerleeS, network support, and service improvement. Perspectif and Sylw are being recognised as valuable reSoUrs, and the Wales Vision Forum is a great illustration of what an umbrella body can achieve in an otherwise geographically dispersed group of organisations. The trustees are grateful to our staff and volunteers for all their work, and it is a real privilege to see fsrst-hand the collaboration amongst our members. We Gontinue to provide our core information services by providing a wealth of information to professionals and people with sight loss through Sylw, social media and Perspectif. I am particularly proud of the 8UPPOrt we offer smaller local societies and hope that their membership will increase as a result of our projects with LVSW. Finally, I would like to thank my fellow trustees for their work and support during this time. Janice Powers Chairperson
Page 2 Wales Council of the Bllnd Company Limited by Guarantse Trustees, Annual Report (Incorporatlng the Directorfs Report) (contlnued) Year ended 31 March 2024 Reference and administrative detai18 Reglstered charity name Wales Council of the Blind Charity registration number 1045841 Company reglstratlon number 02578918 Principal offic8 and reglstered offico Hastings House Fitzalan Place Unit 3.1 Cardiff CF24 OBL The trustees M8 J Powers Mr Peter Curtis Mr Brian Mawby Mrs Miriam Wright Ms J Thomas Mr B J Hobart Dr R Stiff Michelle Wall Helen Simon Malcolm John Nicholas (Appointed 611112023) (Appointed 611112023) (Appointed 611112023) Company secretary Independent examiner Owen J Wlliams Farzana Ahmed FCCA 1st Floor, Tudor House 16 Cathedral Road Cardiff CF119LJ
Page 3 Wales Council of the Blind Company Limited by Guarantse Trustae8' Annual Report {Incorporating the Director's Report) fwJtlnu•d) Year ended 31 March 2024 Objectlves and activities Wales Council of the Blind's charitable objects are "to promote the welfare of blind and partially sighted persons, and Ihe prevention of blindness Wales Council of the Blind (WCB) is the independent umbrella agency for vision impairment in Wales representing blind and partially sighted people and the clubs and societies who support them. Our independence enables us to act as an impartial observer, advocate, intermediary and 8valuator for this complex, diverse group of organisations and services. In carrying out our charitable objectives, services to people wlth sight loss are Improved. We gather the opinions and views of people with sight loss through groups and consultation. We put their voice at the centre of what we do, reporting on their views to the people who are responsible for the services that help them. We also act as an agency to direct people to these services, giving them impartial advice and choice. The trustees confirm that they complied with the duty in Section 4 of the Charities Act 2006 to have due regard for the Charity Commission's guidance on public benefit. Our worf( over the last year has focussed on three strategic priorities: 1) Information servlces 2) Network support 3) servi improvement WCB upholds the following principles throughout our work: Beneficiaries first Integrity Openness Honesty Accountability Trust
Page 4 Wales Council of the Blind Company Limited by Guarantse Trustees. Annual Report (Incorporating the Director's Report) (¢ondnuedJ Year ended 31 March 2024 Achievements and performance Al Infomiation services. Wales Vision Forum recognises us as the best organisation to serve as a single point of aCsS for the sector. Perspectif enables us to achieve this by listing the broad range of services and support across Wales. We will be signing up and providing training on the latest features of Perspectif to Vision Rehabilitation Specialists (VRS) across Wales. LVSW have allowed us to list all LVSW accredlted Optometrists on Perspectif. This Is particularly important at the time as the Wales Eye Care Service (WECS) website no longer exists. Information Conrning WECS is now provided on nhs.wales portal. For further Information relating to Low Vision Services, patients are advised to contact their local optometrist or search Perspectif for an optometrist in your area. A training module was developed to aid practitioners in the use of Perspectif and will form part of the accreditation requirements. One session has taken place. F members have agreed that WCB'S telephone number and support webpage will be the only contact in the revised CVI patient16aflet to be updated as part of Optometry Reform (see below). A Children's leaflet has been produced for distribution wlth the CVI. This 18 also available at the Perspectif library. WCB Si stin WCB has seen an increase in enquiries from optometrists, people with sight loss, and professionals. This is evidence that 'Perspecttf and our impartiality is being more widely recognised. Under this present fundlng stream, WCB shall provide the followlng core information services: 1) Perspectrf and Website 2) Perspectrf Newsletters 3) Sylw 4) Social Media 5) Accessible lvledia 6) Other information services
Page S Wales Council of the Blind Company Limited by Guarante8 Trustee8' Annual Report (Incorporating th8 Dlrector's Report) {cé>ftllnued) Year ended 31 March 2024 1) PERSPECTIF and WEBSITE Pers ectif is a database of services and other resources. This will aid the 'Referral Pathways, explained further below. The main WCB site hosts Perspectif and other resources including Sylw bulletin. As well as offering the only place online to identify local LVSW practitioners, Perspectif now offers an improved search facility using keywords, searching on library records, and an events calendar. There is better linkage between areas of Perspectif such as relevant SeNiS appearing under definitions in the glossary. S Iw continues to be the main feature of the site generally and we are working to ensure news items are routinely linked to records in the Perspectif database, particularly Service Provider records. Hypertext Transfer Protocol Secure (HTTPS) level securty exists across the whole site. 2) PERSPECTIF NEWSLETTERS Roundup has been replaced by Perspectrf Newsletters for the time being. They ar8 produced on an ad-hoc basis. We update readers (notably the LVSW practitioners) on changes and addition8 to the database through a newsletter. Over the last 6 months we have sent out: A Guide on using Perspectif. Talking magazines and transcriptions, Focus on Children's SeNices. We will continue to send out themed editions. The next edition will focus on the importance of the Certificate of Vision Impairment (CVI) for accessing services. 3) SYLW Sylw is a weekly bulletin distributed via email and on the website. It is also produced in alternative formats monthly and distributed by post. Sylw is distributed to a total readership of 5,314. This includes alternatNe formats (511). We also distribute to all eye clinics.
Page 6 Wales Council of the Blind Company Limitsd by Guarantee Trustees. Annual Report (Incorporating the Dlrectorfs Report) {coniinu• Yaar ended 31 March 2024 4) SOCIAL MEDIA We shall conlinue to use our Facebook, Instsgram and Twitter accounts to promote the work of the sector. WCB has 1975 X (Twitter) followers; 399 FabOok (regional forum group 43); 302 Instagram. 6) ACCESSIBLE MEDIA We produce our materials, and that of member organisations, in aCSSIble formats - notably large print and audio. We continue to send newsletters and papers for.. Visual Impairment Merthyr Tydfil Visual Impairrnent Breconshire Radnorshire Association for the Blind Ceredigion Association for the Blind Macular Society We have produced acSsible materials and distributed them on behalf of Royal Society for Blind Children under our project with them. 6) OTHER INFORMATION SERVICES Social rescribin Perspectif is included in a document that has been created on social prescribing as part of Optometry Contract Reform. The rationale was to have a live document on an eye care specific part of the NHS website, to be used as a reference for professionals in their day-to-day practice. There was definitely a wish to make this very general as there is a drive towards holistic care, and hence social prescribing across the whole gamut of cond itions and lifestyles, rather than specifically eye related suggestions. There is a suggestion of directing people to Dewis and Perspectif (sight loss specific) that would remove the need to submit continual updates. This is being considered by the clinical leads. WGOS 4.- practitioners will now be required, as part of their claim for payments, lo provide dats Dn whether they have signposted the patient to the third sector. This is an important step in improving and monitoring referrals. Throughout the WGOS 4 manual there are additional points where the optometrist will actively seek to support a patient through the provision, signposting andlor ieferral to SoUrS of trusted information and support, as part of an examination. Local guides will be published by Wales Council of the Blind. Written information should be provided in the patient's preferred accessible format.
Page 7 Wales Councll of the Blind Company Llmited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) {¢onlinued) Year ended 31 March 2024 Certification of Vision Im aimient cvi Wales in Primar Care WCB chaired the advisory group (2020) that explored the option of LVSWIEHEW accredited practitioners carrying out CVI(W) in the high street. We have been involved in the process throughout. Pres8 release relating to LVSWICVI is available at htt s:Ilwcb-ccd.or .uklnews14946] Patient leaflets We have been working with organisations In the Sector to produce two Important leaflets. 'Vthat next? Your uide to D AMD and findin advice informatlon and su given to all patients who have a CVI(VV) completed in Primary Care. Perspectif is used to direct patients to support and serviS. ort for Parents and Familie8 of Children with Vision Im ainnents, will be included within a letter that will be sent by LVSW to every child, young person, and their families as part of the CVI prOS9. B) Network 8UPPOrt. Wales Council of the Blind has a responsibility to bring the sector together through various forums. Many of these are managed by WCB. Wales Vislon Forum WCB chairs and provides secretariat for the Wales Vision Forum and directs its work. The purpose of the Forum is for national, local and specialist organisations representing people wrth sight loss to come together to share, discuss and outline work programme8 and priorities to enhance joint working and reduce duplication to maximise our collective reach and impact. The Forum is a platfonn for sharing information, sharing good practice and expertise, consulting and identifying opportunities to support sepiice and campalgn planning. The group will also focus on the work of relevant work-streams. Task and Finish groups will be estsblished for specitic areas of work. WVF T&F Group on Optometry Reform has continued, with forum members sitting on each of the key groups. Our Director sat on the VVGOS (Clinical 1 and 2) working group, as well as WGOS Implementation Working Group (which met fortnightly). These groups have now been discontinued.
Page 8 Wales Councll of the Blind Company Limited by Guarantsa Trustees. Annual Report (Incorporatlng thè Dlrector's Report) (continued) Year ended 31 March 2024 Our Director also sits on the Ophthalmology Clinical Implementation Network (CIN) representing the Wales Vision Forum. WCB and RNIB meet quarterly to ensure that we provide a joint response to concerns raised by people with sight loss and our wider membership. WCB, RNIB and the Macular Society have also met with Hywel Dda UHB to discuss waiting times for macular injections. This has been hugely positive, Waiting times have been redUd and two new nurse injector posts have been applied for. The rehabilitation I habilitation T&F Group has met several times to re1ve updates but will continue to meet monthly once we are able to report a way forward. WCB and Guide Dog8 have met lce monthly to take this work fotward. A new report from RNIB Cymru reveals how cost of living increases have had a devastating effect on people with sight loss. Focus group participants listed Wales Council of the Blind as providing key sources of information and support. This is an example where regular correspondence through Sylw for example has enabled us to keep people with sight loss informed on a range of different topics including cost of living. Geo ra hlc Atro ilot We attended a round table discussion at the Senedd on 'Addresslng tha challenges of Geographic Atrophy in Wale8'. There will be an estimated 5,000 eligible patients with Geographic Atrophy in Wales who may require 6 injections per year which equates to 30,000 injection appointments starting in around 18 months. Concerns were raised about the limited number of trained injectors currently available to administer the treatment. Clinicians in Wales are supportive of an NHS delivered service and are confident that they can deliver this to the proposed number of patients. However, they will be unable to do this without adequate planning due to the increased burden on the service in Wales. We have written to Eluned Morgan MS, to: a) understand what plans are being made to manage this increase in referrals to secondary care., b) discuss what steps Welsh Govemment are taking to ensure that patients can be brought onto the programme once new GA drugs are approved; c) understand how health boards can administer ongoing GA injections on tim8 for it to work, which is already a problem in the administering of Wet AMD drugs.
Page 9 Wales Council of the Blind Company Limited by Guarantee Trustees. Annual Report {Incorporating the Dlrector'8 Report) (c¢nuedJ Year ended 31 March 2024 Vlsiona Vi8ionary members In Wales. Visionary is the UK umbrella organisation for local societies serving people with sight loss. VVCB is the representative for Wales on Visionary's Members, Representative Forum. This is an opportunity to extend the reach of the voice of local societies into the UK agenda. Our Engagement Officer attended 5 meetings during this period and continues to feed infonnation to our Visionary members, as well as receive feedback through VWF. We have held Visionary meetings with local societies specifically to discuss the sight loss pathway work (a task and finish group has been established). Local and Regional societies who are members of WCB are entitled to free membership of Visionary. WCB'8 Director stood down as Chair of Wisionary after 5 years in office but will remain on the board of trustees untll 2026. Our Director co-presented a workshop on rehabilitation at Visionary's conference in late September ensuring that a Welsh-perspective was provided. He also highlighted the low vision service and how it played an important role in referrals to social care and the third s8Ctor. He was also a panel member on collaborative working and highlighted the work of the Wales Wision Forum. Other networks We ensure that the voice of people with sight loss in Wales is represented in various networks. We sit on several networks including: Wales Rehabilitation OffirS Forurn; Wales Disability Reference Group., Cross Paty Groups on Disability (WCB provides notetaking); Disability Equality Framework; Low Vision Service Wales Advisory Group: our Director, in his capacity as Chair, sits on the Wales Eye Care Sepiice Joint Committee; Hy4vel Dda Eyecare Collaboration Group; Disability Rights Taskforce - Including Task and Finish Group on Independent Living and Social Care Working Group; SENCOM Partnership Board Ihat looks at Servi improvement for children and young people in education across Gwent; WGOS Implementation Working Group; Ophthalmology Clinical Implementation NebNork (CIN); Children and Young People Partnership meeting.
Page 10 Wales Council of the Blind Company Llmited by Guarantee Trusteas, Annual Report (Incorporating the Director's Report) (continu Year ended 31 March 2024 Richard Bowers, Communication Officer, sits on the ASSIST (a preventative approach to Access to a Sustainable, whole System pathway for older people with a vISion ImpairmenT) project steering group and has contributed to the production of questionnaires and interview questions. The project hopes to address the need for more sustainable care and support for older people with vision impairment to help them live happier and more fulfilling lives. In April, our Director will sit on a Patient Communlcations Support Group (as part of Ophthalmology reform) and be part of a steering group to look at Hospital to Cornmunity: the value to stakeholders of community low vision optometrists and providing certification of vision impairment in cases of dry age-related macular degeneration. WCB Membershl In addition to ordinary membership 8UPPOrt we work on the following areas: Supportlng local organlsations. Our Engagement Officer sits on a number of local societies and provides a combination of secretarial support, newsletters, accessible media, and governan. The Communications Officer maintains a web Presen for Ceredlgion Association for the Blind, Welsh Rehabilitation Officers Forum, and the Welsh Association for Visually Impaired Bowlers (WAVIB). We have ported their websites to a new ser4er. WCB assists WAVIB with the development and promotion of the game of bowls within Wale8. Regional Forums. These are where individuals with sight loss are able to share their views and, to some extent, direct WCB'S agenda. As an independent organisation we provide this crucial platform through which people are able to express themselves freely. Meeting face-to-face has continued to be difficult post pandemic. We are seeking to Introdu Thomas Pocklington Trust Sight Loss Councils in Wales. These could coexist with less frequent regional groups. We will review how we proGeed over the next period. We will work with Ceredigion Association for the Blind and partners to seek wider support to establish an online group of people with sight loss of working age. Vlle have idenlified this as a gap. WCB Pers ctif. We shall continue to support the sector in Wales through the online signposting portal 'Perspectif. This has been adopted by LVSW (as mentioned above) and shall be updated accordingly
Page 11 Wales Council of the Blind Company Limitsd by Guarantee Trusteos. Annual Report (Incorporating the Director's Report) (¢orflnutdJ Yearended 31 March 2024 C) Servlce improvement. Reco nlsln the rola of the Vision Rehabilitatlon S eciali8t As highlighted in WCB'S 'Addressin Workforce Crisis in Wales,, an ageing Workfor and the lack of a qualification pathway in Wales combine to pose a threat to future provision and delivery of Rehabilitstion servIs in Wales, both now and in the immediate future. The Wales Vision Forum is calling for Welsh Government to ensure all blind and partially sighted people can access the support they need to live life to the full. Adequate social care is fundamental to well-being, and for people with sight loss il is about thriving, not just surviving. We need national oversight of services to ensure they are consistently delivered to the required stsndard. To achieve thls: 1. Social Care Wales should work with local authorities, Welsh Rehabilitation OffirS Forum (WROF) and the third sector to undertake a review of the Vision Impairment Good Praclice Guidelines (WCBIWLGA 2006) (referencing the 10 Principles of Good Practice in Vision Rehabilitation (RNIB)) to establish minimum standards and good practice for service, workforce and commissioning. These can then be used as the basis for ongoing service monitoring, 2. The skill and expertise of Vision Rehabilitation Specialists (and Qualified Habilitation Specialists) must be recognised by making Vision Rehabilitation Specialists a regulated profession, on a par with those included in the Regulation and Inspection of Social Care (Wales) Act 2016 and listed on Social Care Wales website. 3. An advisory board Should be established to address the workforce crisis across Wal88. 4. A short-term post be created to lay the foundations for the above work. Welsh Government funding could enable this work to start from early Autumn and we shall seek support from all local aLrthorities. The Welsh Rehabilitation Officers Forum, at their AGM on 17th July 2024, have supported the refresh of the guidelines. 5. An all-wales post should be created to lead on establishing a consistent specialist assessment., national outcome measures., improved referral pathways; and provide supervision and mentoring for isolated workers on specific cases.
Page 12 Wales Councll of the Blind Company Limitsd by Guaranta8 Trustees, Annual Report (Incorporating the Directorfs Report) (eontlnutd) Year ended 31 March 2024 Wales-based Rehabilitstion De roo Rehabilitation Work IVi8ual Impairment) - Fdsc (Foundation Degree) is only currently available in Birmingham City University. WCB, VWF and WROF will continue to work together to explore a course to be delivered in Wales (see above). We have secured 5 places for Welsh students on the BCU course for the next 5 years. The Ma of the Third Sector Vl Services The Thomas Pocklington Trust commissioned WCB to produce a report on a ma of ServIS for le with si ht loss in Wales. This shall lead the way for a larger UK report to be conducted by others in the future. It was an excellent opportunity for WCB to gain a stronger understanding of the strengths and weaknesses of the sector and to make improvements to the Perspectrf database so that LVSW practitioners and others can seek the best support for their patients. The report found that community-delivered serrfices can be hampered by the geography and communications in Wales and that some form of mobile support would be beneficlal in many areas, an example being the Vi8ion Support Mobile Resource Unit that vists various localities across North Wales. cvi Consent to Share Information At December's (2023) Wales Vision Forum meeting, we dlscussed an opportunity to update the CVI Welsh Health Circular as part of the planned rollout of CVIS completed in primary care for patients with bilateral Dry AMD. One suggestion was that the wording in 'You consent to share PART C, is revised from "They will also offer to assess your needs" to 'You are entitled to an assessment by a vision rehabilitation specialisf,. This change was accepted and will help to reinforce the role ofthe VRS. Wales Rehabilitation Offlcors Forurn ROF Vision Rehabilitation Specialis18 in Wales will pay their own membership fees to Rehabilitation Workers Professional Network (RWPN) at a discounted rate, as previously offered to WCB. Unfortunalely. we have seen a reduction in membership to RWPN since WCB had to stop paying. WCB can offer secretariat support to WROF. WCB'S Director is the current Treasurer for WROF. In November WIROF held 2 workshops (South Wales and West Wales) on 'CollectNe alchemy: Unleashing the power of collaboration,. Vision Rehabilitstion Specialists (VRSS), Eye Care Liaison Officers (ECLOS) and Manging Better workers attended. There will be a North Wales workshop in 2024125.
Page 13 Wales Councll of the Blind Company Limitsd by Guarantee Trustees, Annual Report (Incorporating the Director's Report) fconlinu•dJ Year ended 31 March 2024 ui ment rovided b local authorlties throu hVRS VVCB has provided advice to a local authority in relation to the provision of equipment. It is our understanding that it is a statutory duty for equipment to be purchased by the local authority that would keep someone healthy and safe. This would include mobility canes. liquid level indicators, etc, in other words items recommended by Vision Rehabilitation Specialists. We added that people should not be encouraged to buy these products while waiting for rehabilitation. We also highlighted the low vision Servi in Wales and that they provide a range of optical aids and an electronic magnifier, as well as lighting solutions. We have eviden of a post code lottery across Wales of the equipment that is provided by social care. We will discuss these concerns with WROF. Referral Pathwa We work with VWF, LVSW and partners to increase and improve referrals between health, social care, and the third sector. E eCar8Su ort Pathwa WCB received a small grant from RNIB to work with our members to develop a Wales-based eye care support pathway. This project started in Dember and will include services unique to Wales such as LVSW. (We regaid the LVSW as 8 key point in the pathway, so we have encouraged its greater visibility in the pathway in Ivales). We provided a case study for the UK-eye care support pathway that showed CVI(W) in primary care and referrals are made to VRS and third seclor (using Perspectifj. This highlighted the need for a Wales-specific pathway as support and services vary in devolved nations. WCB established a Task and Finish Group with the first meeting held on 12th January. Questionnaires to be sent to people with sight loss, professionals and organisations were signed off at WqF meeting on 30th January. A report will be sent to RNIB in the spring. E e Care Services in Wales Following the BBC coverage of the rise in R1 (highest priority) patients watting beyond target, RNIB Cymru. Wales Council of the Blind, Guide Dogs Cymru and the Macular Society wrote to Eluned Morgan, Minister for Health and Social Services, about waiting times and eye care ServIS in Wales.
Page 14 Wales Council of the Blind Company Llmlted by Guarantee Trustees. Annual Report (Incorporating the Director's Report) {eon*"nueoy Year ended 31 March 2024 The response received made it clear that the Minister is taking the need for refomi seriously and she is clearly putting a lot of weight behind the National Clinical Strategy that the Royal College is working on. School Pu 11 E e Care Servlce SPECS In September, WCB contributed to and co-signed a letter to Eluned Morgan, Minister for Health and Social Services, encouraging Welsh Government to make the School Pupil Eye Care SeNice (SPECS) in special schools in Wales a higher priority, and to address the wider needs of people with learning disabilities in Welsh Government s primary ophthalmic seriices reform protocols. Vlslon Foundation rant This WCB project shall provide the tools for optometrists throughout Wales to determine if their Low Wision SeriCe patients (c. 10,000 per"year) are at risk of social isolation or loneliness. The tools will be a) a set of trigger questions coupled with b) an online social prescribing portal, customised to the patient's particular circUmstans. By providing timely interventions in the form of befriending, social activities, peer group support, relevant organisations, and information about ways to alleviate loneliness and isolation, the patient would be at a reduced risk of moving towards depression and requiring mentsl heatth services. The project will begin 1st April 2024. Research will be carried out by Rebecca John (Wales General Ophthalmic Service National Clinical Lead). ht Loss Councils In Wales WCB met with Sight Life and Thomas Pocklington Trust (TPT) to discuss funding for Sight Loss Councils in Wales, under the umbrella of WCB. It is our intention to Submit a joint bid with members. We will draft a bid and discuss it more widely with the sight loss sector. SenCom- Vision and MUltienS0 Im airment Servlce Sencom closed its building in Cwmbran (November 2023). This decision was reached by the 5 local authorities and without consultation neither in general nor with the partnership board of which WCB is a member. We understand that the closure is lo protect jobs, but WCB is Conrned that there is a freeze on rentlY vacated posts and that this may impact negatively on this best practi regional servi. WCB is working with the partnership board and service to seek aSsUrance that the closure will not impact on the children and families supported in any way. In March 2024, 2 frozen posts were advertised.
Page 15 Wales Council of the Blind Company Limlted by Guarantee Trustees, Annual Report (Incorporatlng the Director's Report) (contlnuedj Year ended 31 March 2024 WCB is concerned that services could only be offered to those pupils with an Individual Development Plan (IDP). We believe that all pupils with vision impaimient should have aCsS to Sencom under the Equality Act 2010. Bus travel in Walos: Re Card and com anion ort on Disabled Person's Welsh Concassiona ss across Wales Travel WCB and members of the Welsh Rehabilitation Officers Forum reIVed concerns from people with sight loss about applying I renewing their disabled person's bus pass andlor companion pass. In August, we produced a re ort that has been presented to officials from Welsh Govemment l Transport for Wales in partnership with Guide Dogs Cymru. The process for applying for Disabled Person's and Companion bus passes must be con8iStent across Wales. The report listed a series of recommendations. As a result of the report, we understand that Transport for Wales is seeking to work wtth local authorities to ensure that there are consistent information and referral pathways across Wales. Unfortunately, there has been little progress made since the report was published and we have sought an update. Wale8 E e Care Conference - 'F ture A Reform and Im lementatlon.. roach to tomet Successful The conference took place on Wednesday, 22nd November. A totsl of 123 delegates attended. A full report was sent to Welsh Govemment colleagues.
Page 16 Wales Council of the Blind Company Llmlted by Guarantse Trustses. Annual Report (Incorporating the Director's Report) {¢ontinuedJ Year ended 31 March 2024 Flnancial revlew With the ending of the financial year, the board of trustees report a year*nd financial position of a deficit £11,005 (2023., deficit £39,987). This deficit includes net gains drawdown on investments revaluation of £8,844. Welsh Govemment funding has continued throughout the year. WCB reserves policy is fully met and we have sufficient funds to plan for the future. Unrestricted funds at year-end were £212,069 (2023: £223,074) with free reserves of £18,877 (2023: £1,987). Inve8knent Policy Under articles of association the charity has the power to make any investment which the trustees see fit. The present policy is to keep an amount that represents short tem operating requirements in liquid deposits (bank deposit accounts) and place the balance in the hands of a profe8sional investment broker, to invest in wide range of fixed interest and equity funds. During the period 2015116 the charity invesled £200,000 with Quilter Cheviot as part of a Discretionary Managed PortFolio at a lower to medium tolerance of risk. WCB'S inveslment objective is to grow the capital of the portfolio, as well as generating some degree of income. At the year-end WCB'S managed portfolio was valued at £190,346. This was a net gain (due to drawdown) of £8,844 on the previous year. This will continue to be invested. Reserves Pollcy The Trustees have considered carefully the purpose of any reserves Wales Council of the Blind has or might have in the fvture. The ststed airn of the resenies policy is to allow for unforeseeable events. This could be anything from replacing essential office equipment, to the sudden loss of funding. The amount should be sufficient to pay for staff redundancies and outstanding liabilities. Reserves should be maintained at a level of 6 months operating costs of the core organisation. In addition, we may need to recognise any longer-temi grant I project commitments and to settle the finances accordingly. Reserves should exclude funding that has been restricted for other specified use. Reserves should be invested in a safe, low risk environment that maintains the capital invested and where possible provides a level of return on those funds. The policy is reviewed annually by Trustees, or more frequently as necessary.
Pago 17 Wales Council of the Blind Company Llmited by Guarantee Trustees. Annual Roport (Incorporating the Director's Report) (earttlnuJ Year ended 31 March 2024 Plans for futurg periods IWCB reiVed Welsh Government funding of £105,000 for this period and has been awarded an indicative grant for the following year 2024-25 of up to £105,000 per annum. We have secured a 1-year grant (2024125) from the Vision Foundation of £28,212. This project shall provide the tools for optometrists throughout Wales to determine if their Low Vision servi patients are at risk of social isolation or loneliness. We have also reiVed 2-year funding (Juty 2024) from the Powell Family Foundation of £27,707 (year 1) and £29,042 (year 2) to support the project to enable more children and young people to access Low Vision Service Wales. This entails research to identify the barriers and creating an accessible online resource through Perspectif. WCB is a partner in a Wales-wide project led by the Royal Society for Blind Children called Access Unlimited. The project, due to end in June 2024, supports blind and partially sighted children, young people, and their families in Wales. WCB will be included in their next Lottery bid. Structure, governance and managament Governing Document The organisation is a charitsble company limited by guarantee and as such is governed by a Memorandum and Articles of Association. The company was incorporated on 31 January 1991 under the Companies Act 1985 and registered as a charity on 18 April 1995. Recruitment and Appointment of the Management Committee The directors of the company also serve 88 trustees of the charty and under the company's Articles are known as members of the Management Committee. Trustees are appointed annually at the Annual General Meeting. Casual vacancies are filled by the Management Committee and ratified at the next Annual General Meeting. Each member of the Management Committee has agreed to guarantee the company's debts for the amount of £1 each. All new Trustees are given inductlon training via the issuing of our organisational policy and procedures book and WCB offers to arrange for Trustees to have the opportunty to attend Trustee tiaining provided by Wales Council for Voluntary Action (WCVA) should they wish. Trustees are able to Contact the Council's secretary if they wish to have specific advi or guidance on any policies or produre5. WCB provides Trustees with indemnity insurance to the value of £500,000.
Page 18 Wales Council of the Blind Company Limited by Guarants8 Trustees, Annual Report (Incorporating the Director's Report) (contlnuedj Year ended 31 March 2024 Structure, governance and management (contlnuedj The staff and voluntser8 Owen Williams is the Director al Wales Council of the Blind. He provides senior management to WCB and helps plan and delivei strategic direction to the seclor. Richard Bowers is our Communications Officer, and he manages WCB'S communications and has developed and updates 'Perspectif, our online information portal. Our Engagement Officer, Rebecca Phillips, facilitates and organises the Regional steering Groups, as well as enables the Vol of people with sight loss to be heard. WCB has a dedicated team of volunteers who we would like to thank, providing invaluable support to the organisation around information gathering, keeping our database up-to-date and updating our Twitter feed, collating the material for newsletters, providing help with fundraising, answering the telephone, and providing advice. Thank you, Ann, Dewi, Alan and Valmai for your continued support. We would also like to thank Bethan Smale our bookkeeper for all of h8r hard work. Small company provlslons This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exémption. The trustees, annual report was approved on 28th November 2024 and signed on behalf of the board of trustees by: Signed Trustee Name: Brian Hobart
Page 19 Wales Council of the Blind Company Limited by Guarantse Independent Examiner's Report to the Trustees of Wales Councll of tha Bllnd Year ended 31 March 2024 I report to the trustees on my examination of the financial statements of Wales Council of the Blind ('the charity,) for the year ended 31 March 2024. Rasponsibilltles and basis of report As the chaiity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordan with the requirements of the Companies Act 2006 (Yhe 2006 Act,). Having satIsfd myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company's accounts as carried out under section 145 of the Charrties Act 2011 ('the 2011 Act,). In carrying out my examinatlon I have followed the Directions given by the Charity Commisslon under section 145(5)(b) of the 2011 Act. Independent examiner's statement I have completed my examlnation. 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: 1. accounting records were not kept In respect of the company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records. or 3. the accounts do not comply with the accounting requlrements of sedion 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair vievl which is not a matter considered as part of an independent exarnination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Ststement of Recommended Practice for accounting and reporting by charities. 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 accounts to be reached. Farzana Ahmed FCCA Independent Examiner 1 st Floor, Tudor House 16 Cathedral Road Cardiff CF119LJ Dated: q-
Page 20 Wales Council of the Blind Company Limited by Guarantee Statement of Financial Activitles (including income and expenditure account) Year ended 31 March 2024 2024 Unrestricte Restricted d funds funds 2023 Total fund8 Total funds Note Income and endowments Donations and legacies Investment income 21,200 110,756 131,956 123,699 5,406 5,406 5,078 26,606 110,756 137,362 128,777 Total income Expenditur Expenditure on raising funds: Costs of other trading activities Investment management costs Expenditure on charitable activities 848 1,002 3,647 3.647 3,812 41,960 110.756 152,716 144,795 46,455 110,756 157,211 149,609 Total expendlture Net gainsl(108ses) on investments 12 8,844 8,844 (19,155) Net expenditure and net movement in funds (11,005) (11.005) (39,987) Reconclliation of funds Total funds brought forward Total funds carried forward 223,074 212,069 223,074 263,061 212.069 223,074 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notss on pages 23 to 34 forni part of these financial statsments.
Paga 21 Wales Council of the Blind Company Llmited by Guarantee Statement of Financlal Posltlon 31 March 2024 2024 2023 Note Fixed assets Tangible fixed assets Investments 18 19 3,645 217,442 221,087 190,346 193,192 Current assets Debtors Cash at bank and in hand 20 3,822 20.650 24,472 4,510 3,169 7,679 Creditors: amounts falllng due wlthin one year Net current agsots 21 6.595 5,692 18,877 212,069 212,069 1,987 223,074 223,074 Total assets less current liabllitie8 Net a8setg Funds of the charity Unrestricted funds 212,069 212,069 223,074 223,074 Totsl charlty fund8 23 For the year ending 31 March 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities- The members have not required the company to obtain an audit of its financial statements for the year in question in accordan with section 476; The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparalion of financial stalements. These financial statements have been prepared in accordan with the provisions applicable to companies subject to the small companies, regime. The statement of financial position continues on the following page. The notes on pages 23 to 34 form part ofthese financial statements.
Page 22 Wales Council of the Blind Company Limited by Guarantee Statement of Financial Position (¢ontlnuedJ 31 March 2024 These financial statements were approved by the board Df trustees and authorised for issue on 28th November 2024, and are signed on behalf of the board by: . Signed Signed Trustee Name.. Janice Powers Trustee Name: Brian Hobart Company regislration number: 02578918 The notes on pages 23 to 34 form part of these financial statements.
Page 23 Wales Council of the Blind Company Llmlted by Guarantee Notes to the Financial Statements Year ended 31 March 2024 1. General Information The charity is a public benefit entity, and a private company limited by guarantee, registered in England & Wales and a registered charity in England and Wales. The address of the registered office is Hastings House, Fitzalan Place, Unit 3.1, Cardiff, CF24 OBL. 2. Statement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006. 3. Accounting policie8 Basis of preparation The financial ststements have been prepared on the historical cost basis. as modified by the revaluation of certain financial assets and liabilities and Investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Golng concern After making reasonable enquiries and having considered the impact of the economic downturn and other factors on the financial perf0rrnan of the charity and its current performance, the Trustee's believe that the charity will be able to continue to fulfil its charitable purpose, will be able to meet its liabilities as they fall due, and will have adequate resources to continue in operational existence for the foreseeable future. Accordingly, the trustees continue to adopt the going conrn basis in in in preparing the financial statements Judgemonts and key sources of estimation uncertainty The preparation of the financial statements requiies management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events Ihat are believed to be reasonable under the circumstances.
Page 24 Wales Council of the Blind Company Limlted by Guarantse Notes to the Financial Ststements (continued) Year ended 31 March 2024 3. Accounting pollcles f¢ontlnu•d) Fund accountlng Unrestricted funds are available for use at the discretion of the trustees in furtheran of the purposes of the charty. Unrestricted funds include a revaluation reserve representing the restatement of investment assets at market values. Designated funds are unrestricted funds eami8rked by the trustees for specific purposes. Restricted funds are subjected to restrictions on their expenditure imposed by the donor. Incoming resources All incomihg resources are included in the 8tatement of financial actlvities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when reIpt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when reiVed if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from Gontracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned rf unspent, in which case it may be regarded as restricted.
Page 25 Wales Council of the Bllnd Company Limitsd by Guarantee Notss to the Financial Statements (contlntsedj Year ended 31 March 2024 3. Accountlng policies (¢ontlAued) Resource8 expended Expenditure is recognised on an accrua18 basi8 as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the ststement of financial activities to which it relates: expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and Ihe sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefrt of its beneficlaries, including those support costs and costs relating to the g0Veman of the charity apporlioned lo charitable activilies. other expenditure include8 all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resour. Direct costs attribulable to a single activty are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basls. Tanglble assets All fixed assets are inltially recorded at cost. Fixed assets are not capitalised where the cost is below £100. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of thal asset as follows: offi equipment Investments 250k reducing balance Unlisted equily investments are initially recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment. Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.
Page 26 Wales Council of the Blind Company Limitsd by Guarants8 Notes to the Financial Ststements (continued) Year ended 31 March 2024 3. Accountlng policies (contlnugd) Debtors and creditors receivablel payable within one year Debtors and creditors with no stated interest rate and re1vable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure. Flnanclal instruments A financial asset or a financial liabilty is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount ieceivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction. where it is recognised at the present value of the future payments dlscounted at a market rate of interest for a similar debt instrument. Current assets and cuirent liabilities are subsequently measured at the cash or other consideration expected to be paid or reiVed and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares or preference shares are publicly tiaded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impaiment. Defined contrlbution plans Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. 4. Llmited by guarantse Each member of the Board of Truslees has undertaken to guarantee the Council's debts to the sum of £1 each.
Page 27 Wales Council of the Blind Company Limitsd by Guarantee Notss to the Flnanclal Statements (conthiued) Year ended 31 March 2024 5. Donations and legacies Total Funds 2024 Unrestricte Restricted d Funds Funds Donatlon8 Donations and bequests Grants Welsh Government Local Authority grants Wales Council for Voluntary Action Thomas Pocklington Trust Other donation8 and legacie8 Other income 3,978 3,978 105,000 105,000 1,485 875 5,756 1,485 875 5,756 14,862 14,862 21,200 110,756 131,956 Total Funds 2023 Unrestricte Restricted d Funds Funds Donatlons Donations and bequests 5,274 5,274 Grants Welsh Government Local Authorty grants Wales Council for Voluntary Action Thomas Pocklington Trust 105,000 105,000 1,533 700 5,756 1.533 700 5,756 Other donatlons and lega¢le8 Other income 5,436 5,436 12,943 110,756 123,699
Page 28 Wales Council of the Blind Company Limlted by Guarantee Notes to the Financial Statements (witinue Year ended 31 March 2024 6. Investment income Total Funds Unrestricte 2024 d Funds Total Funds 2023 Unrestricte d Funds Income from listed investments 5,406 5,406 5,078 5,078 7. Costs of other trading activltles Total Funds Unrestricte 2024 d Funds Total Funds 2023 Unrestricte d Funds Fundraising costs 848 848 1,002 1,002 8. Investment management costs Total Funds Unrestricte 2024 d Funds Total Funds 2023 Unreslricte d Funds Portfolio management 3,647 3,647 3,812 3,812 9. Expendlture on charitable activitie8 by fund type Total Funds 2024 Unrestricte Restricted d Funds Funds Promoting Welfare Support costs 21,319 110,756 132,075 20,641 20,641 41,960 110,756 152,716 Total Funds 2023 Unrestricte Restricted d Funds Funds Promoting velfare Support costs 14,170 110,756 124,926 19,869 19,869 34,039 110.756 144,795
Page 29 Wales Council of the Blind Company Limited by Guarantee Notss to the Financial Statements (conthiued) Year ended 31 March 2024 10. Expenditure on charitable activities by actlvity type Activities undertaken directly Total fundg Total fund 2024 2023 Support costs Promoting Welfare Governance costs 132,075 17,043 149,118 141,098 3,598 3.598 3,697 20,641 152,716 144,795 132,075 11. Analysis of support costs Analysis of support costs activity 1 Total 2024 Total 2023 Staff costs General office Govemance costs 14,263 2,780 3,598 20,641 14.263 2.780 3,598 20.641 13,512 2,658 3,699 19,869 12. Net galn81(losses) on investments Total Funds Unrestricte 2024 d Funds Total Funds 2023 Unrestricte d Funds Gainsl(losses) on listed investments 8,844 8,844 (19,155) (19,155) 13. Net expenditure Net expenditure is stated after chargingl(crediting): 2024 2023 Depreciation of tang ible fixed assels 799 364
Page 30 Wales Council of the Blind Company Limited by Guarantee Notss to the Financial Statements (contlnued) Year anded 31 March 2024 14. Independent examlnatlon fee8 2024 2023 Fees payable to the independent examiner for: Independent exarnination of the financial ststements 2.1000 2,640 15. Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows.. 2024 2023 Wage8 and salaries Social security costs Employer contributions to pension plans 114.347 108,122 7,014 6,703 3,255 3,130 124,616 117,955 The average head count of employees during the year was 3 (2023: 3). The average number of full-time equivalent employees during the year is analysed as follows: 2024 2023 No. Project staff No employee received employee benefits of more than £60,000 during the year (2023- Nil). Key Management Parsonnel Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £43,560 (2023:£41,487). 16. Trustse remuneratlon and expenses No remuneration or other benefits from employment with the charity or a ielated entity were received by the trustees. All trustees are entitled to claim reimbursement of the cost of attending meetings, no trustees were reimbursed during the year (2023,. £nil) for travelling costs to attend meetings.
Page 31 Wales Council of the Blind Company Llmitsd by Guarantee Notes to the Financial Statements (¢onllnued) Year ended 31 March 2024 17. Tran8fer8 between funds No transfers between general funds and designated funds took place during the year. 18. Tangible flxod assets Equipment Totsl Cost At l Aprll 2023 and 31 March 2024 Depreclatlon At 1 April 2023 Charge for the year At 31 March 2024 28,118 28,118 24,473 799 24,473 799 25,272 26.272 Carrying amount At 31 March 2024 2,846 3,645 2.846 3,845 At 31 March 2023 19. Investmants Cash or cash Listed equivalent investrnent Total C08t or valuation At 1 April 2023 Additions Disposals Fair valu6 movaments 13,694 203,748 217,442 140,148 102,230 242,378 {143,576) (101,398) (244,974) (24,500) (24,500) 10,286 180,080 190,346 At 31 March 2024 Impalrnient At 1 April 2023 and 31 March 2024 Carrying arnount At 31 March 2024 10,266 180,080 190,346 13,694 203,748 217,442 At 31 March 2023 All investments shown above are held at valuation.
Page 32 Wales Council of the Blind Company Llmlted by Guarantee Notes to the Flnanclal Statements (contlnu•dJ Year endod 31 March 2024 19. Investments fcontlnu•d) Listed investments The aggregate market value of listed investments is £180,080 (2023: £203,748) and the stock exchange value is £180,080 (2023: £203,748). Flnanclal assets held at falr value Investments are stated at fair value at the balan sheet date, listed investments are stated at the stock exchange values at the year end. Other investments are valued based on investment performance. The historical cost of investments at the year*nd date is £215,588 (2023: £203,504). 20. Debtors 2024 2023 Trade debtors Prepayments and accrued income 2.550 1,272 3.822 2,115 2,395 4,510 21. Creditors: amounts falling due within one year 2024 2023 Trade creditots Accruals and deferred income Social security and other taxes 146 2,520 2,929 5,595 245 2,640 2,807 5,692 22. Ponsions and other p08t retirement benefits Deflned contribution plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £3,255 (2023: £3,130).
Page 33 Wales Council of the Blind Company Limited by Guarantee Notes to the Financial Statements fcontinuedj Year ended 31 March 2024 23. Analysis of charitablo funds Unrestricted funds At 1 April 202 At Expenditur Gains and 31 March losses 2024 Income General funds Designated Fund 210,574 12,500 223,074 26,606 (46,455) 8,844 199,569 12,500 8,844 212,069 26,606 (46,455) At 1 April 202 At Expenditur Gains and 31 March losses 2023 Income General funds Designated Fund 250,561 12,500 263,061 18,021 (38,853) (19,155) 210,574 12,500 (38,853) (19,155) 223,074 18,021 Restrlcted fund8 At 1 April 202 At Expenditur Gains and 31 March losses 2024 Income Thomas Pocklington Trust Welsh Governm8nt 5,756 (5,756) 105 000 105 000 L 110,756 (110,756) At 1 April 202 At Expenditur Gains and 31 March losses 2023 Income Thomas Pocklington Trust Welsh Government 5,756 (5,756) 105000 105000 110.756 (110,756)
Page 34 Wales Council of the Blind Company Limited by Guarantee Notes to the Financial Statsments (¢onllnued) Year ended 31 March 2024 The Welsh Government grant was received in respect of funding for delivery information services, network support and Servi improvement for the sight loss sector in Wales. Thomas Pocklington Trust grant was received towards producing a State Of the Nation report on third seclor sericeS for blind and partially sighted people. 24. Analysls of net a888ts botween fund8 Total Funds 2024 Unrestricte d Funds Tangible fixed assets Investments Current assets Creditors less than 1 year Nat assets 2,846 2,845 190,346 190.346 24,472 24,472 (5,595) (5,594) 212,089 212,069 Total Funds 2023 Unrestricte d Funds Tangible fixed assets Investments CuNent as8ets Creditors less than 1 year Net assets 3,645 3,645 217,442 217.442 7,679 7,679 (5,692) (5,692) 223,074 223,074 26. Related parties The chafity was under the control of the trustees throughout the current and previous year. No transactions with related parties were undertaken such as are required to be disclosed under FRS 102.