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 fO￿ard 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
Ser￿leeS, network support, and service improvement. Perspectif and Sylw are being
recognised as valuable reSoUr￿s, 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 aC￿sS 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 Con￿rning 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 SeNi￿S 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 Fa￿bOok (regional forum group 43); 302
Instagram.
6) ACCESSIBLE MEDIA
We produce our materials, and that of member organisations, in aC￿SSIble 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 ac￿Ssible 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 SoUr￿S 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.

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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 servi￿S.
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 prO￿S9.
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 redU￿d and two new nurse injector posts have been applied for. The
rehabilitation I habilitation T&F Group has met several times to re￿1ve 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 Offi￿rS 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

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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 servI￿s 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
Offi￿rS 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.

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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
ServI￿S 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 De￿mber 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 ServI￿S 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 Ser￿iCe 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
circUmstan￿s. 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 MUlti￿enS0
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 Con￿rned that there is a freeze on re￿ntlY 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 aC￿sS 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 re￿IVed 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) (earttlnu￿J
Year ended 31 March 2024
Plans for futurg periods
IWCB re￿iVed 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 re￿iVed 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 pro￿dure5. 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 satIsf￿d 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 con￿rn 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 re￿Ipt 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 re￿iVed 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 re￿1vable 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 re￿iVed 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 v￿elfare
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 ser￿iceS 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.