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Blind Children UK Report and Financial Statements
for the year ended 31 December 2024
Company limited by guarantee registered in England and Wales number 03133018 registered charity in England and Wales number 1051607 registered charity in Scotland number SC042089
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Blind Children UK Contents
| Pages | |
|---|---|
| Letter from the Chairman | 1 |
| Strategic Report | 2-3 |
| Report of the Board of Trustees (incorporating the Directors’ Report) | 4-7 |
| Principal Advisors | 8 |
| Independent Auditor’s report | 9-13 |
| Statement of financial activities incorporating an income and expenditure account |
14 |
| Statement of financial position | 15 |
| Statement of cash flow | 16 |
| Accounting policies | 17-19 |
| Notes to the financial statements | 20-24 |
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Blind Children UK Letter from the Chairman
We believe that children with a vision impairment should have the same opportunities as everyone else. And in 2024, this was a major priority for Blind Children UK.
Buddy dogs
Take our buddy dogs, for example. These well-behaved companions help children and young people with a vision impairment build confidence, be more physically active, and boost their wellbeing. We celebrated our 400[th] partnership in 2024.
Audio comic strip
We also hit the headlines this year by teaming up with world-famous comic The Beano to create a special story ‘A Buddy For Life’, alongside the first audio comic strip created especially for children with a vision impairment.
Custom eyes
No book should be inaccessible just because you have sight loss. And thanks to our Custom Eyes Books service, more young people with a vision impairment can read the same books as anyone else. In 2024, we delivered 852 accessible books to families across the UK.
Tech for All
Launched in 2020, to address the digital divide experienced by children with sigh loss, our Tech for All service has been combined with our tech grants and mainstream technology, so that advice and funding are available in one place. In 2024, we also continued providing financial grants for families to help them access vital technology that can help children with a vision impairment develop learning, creativity, and essential life skills. These included laptops, tablets and computers, Has well as newly launched sensory items with flashing LED light panels, and early skills, motor skills and tactile toy bundles.
[FayeSignedD4B520E2C08B4BC...by:Soudlei 24 July 2025 Ranjit Sondhi Chairman LY 23 July 2025
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Blind Children UK Strategic Report for the year ended 31 December 2024
A range of services to help children and their families every step of the way
Every day, four children in the UK are registered blind or partially sighted. In 2024, as part of Guide Dogs, Blind Children UK provided a range of services to give them the skills, confidence and support to enable them to enjoy their childhood and reach their potential; this service is provided on behalf of Blind Children UK by Guide Dogs for the Blind Association (Guide Dogs).
Blind Children UK collects donations for the assistance of blind and partially sighted children. This income is granted to Guide Dogs with a restriction to children’s services. In 2024, this amounted to £307,000 (2023: £302,000).
Financial review
Overview
In 2024, funds raised by Blind Children UK were granted to Guide Dogs to apply to restricted activities relating to children’s services.
Income
Income in 2024 totalled £316,000 (2023: £311,000), an increase of £5,000 on 2023.
In 2024 Blind Children UK did not engage in any proactive fundraising.
A summary of Blind Children UK’s income streams is below:
| Income Individual Giving Legacies Total Expenditure Grant to Guide Dogs Governance costs Total |
2024 £000 233 83 316 2024 £000 307 9 316 |
2023 £000 263 48 |
|---|---|---|
| 311 | ||
| 2023 £000 302 9 |
||
| 311 |
Net income
Overall, there was no surplus or deficit in the current or preceding year.
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Blind Children UK Strategic Report for the year ended 31 December 2024 Funds
The level of reserves has been maintained in 2024 as Blind Children UK continued to grant its 2024 net income generated to Guide Dogs. Blind Children UK expected to receive a reducing level of committed giver donations and one-off legacies over the next few years and, if so, this will be granted to Guide Dogs on a restricted basis to support children’s services.
Restricted funds at the end of 2024 are £nil (2023: £nil).
Financial reserves policy
Blind Children UK hold cash reserves to meet any known future liabilities as they fall due. As any net income collected by the charitable company is passed over to Guide Dogs to facilitate the provision of services, and the charitable company has no employees or outstanding liabilities, reserves have remained unchanged at £298,000 (2023: £298,000).
Going concern
The Trustees conclude that the charitable company has adequate resources to continue in operational existence for at least twelve months from the date of signing of the financial statements as the charitable company has no employees, negligible liabilities and future expenditure, and has adequate cash balances and reserves to continue to prepare the financial statements on a going concern basis.
Risk management and internal control
The Trustees consider the principal risk to be the proper use of the charitable funds donated to Guide Dogs. These risks are incorporated into the risk framework of Guide Dogs which is reviewed by Guide Dogs Audit and Risk Committee (ARC) to ensure effective and efficient systems have been established to manage these risks. The Trustees are satisfied that the arrangements for managing these risks, combined with the continual review of internal controls and the reserves policy, will ensure that sufficient resources are available to maintain services for the foreseeable future.
This report was approved by the Board of Trustees on 23 July 2025 and signed on its behalf by:
[FayeSignedD4B520E2CO8B4BC... Sondliby: 23 July 2025 Ranjit Sondhi Chairman
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Blind Children UK
Report of the Board of Trustees for the year ended 31 December 2024 (incorporating the Directors’ Report)
The Board of Trustees of Blind Children UK presents its Report and audited Financial Statements for the year ended 31 December 2024. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
Corporate information
Blind Children UK is a registered charity (number 1051607 in England and Wales and number SC042089 in Scotland) and was incorporated as a company limited by guarantee (registered in England and Wales number 03133018) on 1 December 1995. Its Central Office which is also its Registered Office, is Hillfields, Reading Road, Burghfield Common, Reading, Berkshire, RG7 3YG.
Blind Children UK is governed by its Articles of Association, which were last amended on 23 May 2014.
Blind Children UK is a charitable company limited by guarantee and does not have a share capital. In the event of the charitable company being wound up each member of the charitable company undertakes to contribute such amount as may be required (not exceeding £1) towards the costs of dissolution and liabilities of the Association.
Third party indemnity insurance for the Directors of the Company is covered by a policy for directors’ and officers’ insurance held centrally by Guide Dogs covering all companies in the group.
Public benefit
The Board has paid due regard to the public benefit guidance published by the Charity Commission.
The objects and aims of Blind Children UK fall within the subsection of the Charities Act 2011 related to the relief of those in need, by reason of youth, age, ill-health, disability, financial hardship or other disadvantage. No person who is blind or partially sighted is prohibited from applying for assistance from the services provided by Guide Dogs on the grounds of financial circumstances.
Relationship with Guide Dogs
During 2024, Blind Children UK continued to receive donations for supporting services to blind and partially sighted children. These funds were passed to Guide Dogs to support their children’s services, in the form of a restricted grant.
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Blind Children UK Report of the Board of Trustees for the year ended 31 December 2024 (incorporating the Directors’ Report)
Members of the Board
The members of the Board throughout the year and as at 23 July 2025, who are both Directors of the company and Trustees of the charity (the ‘Trustees’), were as follows:
Ranjit Sondhi- Chairman Catherine M Crofts Bsc, CIM, CAM
The Trustees are elected by the members of Blind Children UK or appointed by the Board to fill any vacancies arising during the year. Recruitment takes place through Guide Dog’s Nominations Committee, and candidates are sought to provide the Board with a full range of relevant skills relating to the business of the charitable company. Diverse applications are actively sought, particularly from people with a visual impairment.
Guide Dogs as sole member appoints Trustees to serve a three-year term of office before retiring and are eligible to stand for re-election for a maximum of two further three-year terms of office. Exceptionally, a fourth and final term may be served if there is a specific need, agreed by the Board.
On appointment, all new Trustees have personalised induction programmes. These are designed to cover the main operational framework of the charitable company, including its finances, future plans and objectives. New Trustees are also encouraged to spend time with the front-line delivery service of Guide Dogs and are required to attend a staff and volunteer induction workshop, covering areas such as safeguarding. A review of trustee training requirements is undertaken annually, and appropriate training is undertaken to ensure the Trustees have the necessary skills and capabilities to guide and govern the Charity effectively.
The Trustees have overall responsibility for the activities of Blind Children UK, advised by the Chief Executive of Guide Dogs.
The policy framework sets out the clear terms of reference for the committees and the Board receives regular reports on their activities. The Board has established a clear policy and procedures for dealing with conflicts and the authorisation thereof in accordance with Charity Commission guidelines.
Trustees of the Board and independent committee members do not receive any remuneration for their services to the charitable company.
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Blind Children UK Report of the Board of Trustees for the year ended 31 December 2024 (incorporating the Directors’ Report)
Trustees’ responsibilities statement
The Trustees (who are also Directors of Blind Children UK for the purposes of company law) are responsible for preparing the Trustees' Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charitable company, for that period. In preparing these financial statements, the Trustees are required to:
-
Select suitable accounting policies and then apply them consistently.
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Observe the methods and principles in the Charities SORP.
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Make judgements and estimates that are reasonable and prudent.
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State whether applicable UK Accounting Standards have been followed subject to any material departures disclosed and explained in the financial statements.
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the Trustees are aware:
-
There is no relevant audit information of which the charitable company’s auditor is unaware.
-
The Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
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Blind Children UK Report of the Board of Trustees for the year ended 31 December 2024 (incorporating the Directors’ Report)
Management
The Executive Directors of Guide Dogs are responsible for the day-to-day management of Blind Children UK, acting under delegated authority given to them by the Board of Trustees of Blind Children UK. The Executive Directors as at 23 July 2025 were:
Andrew Lennox – Chief Executive Peter Osborne – Deputy Chief Executive Sarah Bennett – Chief Finance Officer Kathryn Ward – Chief People Officer Terry McGrath – Chief Fundraising and Marketing Officer Dan Hall – Chief Information Officer
The arrangements for setting the pay and remuneration for these personnel and their total remuneration are detailed in the Report and Financial Statements of Guide Dogs. No recharge is made for their services to Blind Children UK.
Related parties
Blind Children UK owns the entire issued share capital of Blind Children UK (Trading) Limited which has been dormant since 2013. Consolidated financial statements are not prepared because Blind Children UK’s parent undertaking, Guide Dogs, prepares consolidated financial statements.
Auditor
In accordance with s.485 of the Companies Act 2006, a resolution is to be proposed at the Annual General Meeting for reappointment of BDO LLP as auditor of the charitable company.
This report was approved by the Board of Trustees on 23 July 2025 and signed on its behalf by:
[FayeSignedD4B520E2CO8B4BC... Sondliby:
23 July 2025
Ranjit Sondhi Chairman
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Blind Children UK Principal Advisors
Auditor
BDO LLP 2 City Place Beehive Ring Road Gatwick, West Sussex RH6 0PA
Bankers
Barclays Bank Plc 1 Churchill Place LONDON E14 5HP
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Independent Auditor’s report to the Members and Trustees of Blind Children UK
OPINION ON THE FINANCIAL STATEMENTS
In our opinion, the financial statements:
-
give a true and fair view of the state of the Charitable Company’s affairs as at 31 December 2024 and of its incoming resources and application of resources for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
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have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006, as amended.
We have audited the financial statements of Blind Children UK (“the Charitable Company”) for the year ended 31 December 2024 which comprise the statement of financial position, and the statement of cash flow statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Independence
We remain independent of the Charitable Company in accordance with the ethical requirements relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements.
Conclusions related to going concern
In auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Charitable Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
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Independent Auditor’s report to the Members and Trustees of Blind Children UK
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.
Other information
The Trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Other Companies Act 2006 reporting
In our opinion, based on the work undertaken in the course of the audit:
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the information given in the Trustees’ Report, which includes the Directors’ Report and the Strategic report prepared for the purposes of Company Law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
-
the Strategic report and the Directors’ Report, which are included in the Trustees’ Report, have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Charitable Company and its environment obtained in the course of the audit, we have not identified material misstatement in the Strategic report or the Trustees’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:
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proper and adequate accounting records have not been kept by the Charitable Company, or returns adequate for our audit have not been received from branches not visited by us; or
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the Charitable Company financial statements are not in agreement with the accounting records and returns; or
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Independent Auditor’s report to the Members and Trustees of Blind Children UK
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certain disclosures of Directors’ remuneration specified by law are not made; or
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we have not received all the information and explanations we require for our audit.
Responsibilities of Trustees
As explained more fully in the Trustees’ responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the Charitable Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Charitable Company or to cease operations, or have no realistic alternative but to do so.
Auditor’s responsibilities for the audit of the financial statements
We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Extent to which the audit was capable of detecting irregularities, including fraud
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Non-compliance with laws and regulations
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Independent Auditor’s report to the Members and Trustees of Blind Children UK
Based on:
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Our understanding of the Charitable Company and the sector in which it operates;
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Discussion with management, the Audit and Risk Committee and those charged with governance; and
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Obtaining and understanding of the Charitable Company’s policies and procedures regarding compliance with laws and regulations
We considered the significant laws and regulations to be the applicable accounting framework and UK tax legislation.
The Charitable Company is also subject to laws and regulations where the consequence of non-compliance could have a material effect on the amount or disclosures in the financial statements, for example through the imposition of fines or litigations. We identified such laws and regulations to be the Charities Act in the UK, UK GAAP, UK tax legislation, the Charity Commission and the Office of the Scottish Charity Regulator.
Our procedures in respect of the above included:
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Review of minutes of meeting of those charged with governance for any instances of non-compliance with laws and regulations;
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Review of correspondence with regulatory and tax authorities for any instances of non-compliance with laws and regulations;
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Review of financial statement disclosures and agreeing to supporting documentation; and
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Review of legal expenditure accounts to understand the nature of expenditure incurred.
Fraud
We assessed the susceptibility of the financial statements to material misstatement, including fraud. Our risk assessment procedures included:
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Enquiry with management, the Group’s Audit & Risk Committee and those charged with governance regarding any known or suspected instances of fraud;
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Obtaining an understanding of the Charitable Company’s policies and procedures relating to:
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Detecting and responding to the risks of fraud; and
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Internal controls established to mitigate risks related to fraud.
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Review of minutes of meeting of those charged with governance for any known or suspected instances of fraud;
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Discussion amongst the engagement team as to how and where fraud might occur in the financial statements; and
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Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.
Our procedures in respect of the above included:
- Testing a sample of journal entries throughout the year, which met a defined risk criteria, by agreeing to supporting documentation; and
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Independent Auditor’s report to the Members and Trustees of Blind Children UK
- Assessing significant estimates made by management for bias, including; assumptions used within accrued legacy income and the allocation of support costs.
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.
Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion. There are inherent limitations in the audit procedures performed and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it.
A further description of our responsibilities for the audit of the financial statements is located at the Financial Reporting Council’s (“FRC’s”) website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Use of our report
This report is made solely to the Charitable Company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the Charitable Company’s trustees, as a body, in accordance with the Charities and Trustee Investment (Scotland) Act 2005. Our audit work has been undertaken so that we might state to the Charitable Company’s members and trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charitable Company, the Charitable Company’s members as a body and the Charitable Company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
[ FinDocuSignedBC8C15A11E97446... (ordrowby: Fiona Condron (Senior Statutory Auditor) For and on behalf of BDO LLP, statutory auditor London, UK Date: 28 July 2025
BDO LLP is a limited liability partnership registered in England and Wales (with registered number OC305127).
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Blind Children UK Statement of Financial Activities Incorporating Income and Expenditure Account For the year ended 31 December 2024
| Notes Income from: Donations and legacies Total income 1 Expenditure on: Raising funds Charitable activities Grant to The Guide Dogs for the Blind Association Total charitable expenditure Total expenditure 2 Net income for the year Fund balances at 1 January Fund balances at 31 December |
Unrestricted Funds £000 Restricted Funds £000 Total 2024 £000 Total 2023 £000 316 - 316 311 316 - 316 311 (9) - (9) (9) (307) - (307) (302) (307) - (307) (302) (316) - (316) (311) - - - - 298 - 298 298 298 - 298 298 |
|---|---|
There were no other recognised gains or losses other than those listed above and the net income for the year. All income and expenditure derive from continuing activities in the current and prior year.
See note 10 for comparative Statement of Financial Activities analysed by funds.
The accounting policies and notes on pages 17 to 24 form part of these financial statements.
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Blind Children UK Statement of financial position as at 31 December 2024
| Notes | 2024 | 2023 | |
|---|---|---|---|
| £000 | £000 | ||
| Current Assets | |||
| Debtors | 4 | 218 | 182 |
| Cash at bank and in hand | 252 | 624 | |
| Total current assets | 470 | 806 | |
| Creditors | |||
| Amounts falling due within one year | 5 | (172) | (508) |
| Total assets less current liabilities | 298 | 298 | |
| Net assets | 298 | 298 | |
| Funds | |||
| Unrestricted funds | 298 | 298 | |
| Total funds | 6 | 298 | 298 |
The accounting policies and notes on pages 17 to 24 form part of these financial statements.
The Financial Statements of Blind Children UK (registered company number 03133018) were approved and authorised for issue by the Board of Trustees on 23 July 2025 and signed on its behalf by
[FayeSignedD4B520E2CO8B4BC... Sondliby:
23 July 2025 Trustee Ranjit Sondhi
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Blind Children UK Statement of cash flow at 31 December 2024
| Notes Cash flows from operating activities Net cash (used in)/provided by operating activities 7 Change in cash and cash equivalents in the reporting period Cash and cash equivalents at 1 January (Decrease)/Increase in the year Cash and cash equivalents at 31 December |
2024 £000 (372) (372) 624 (372) 252 |
2023 £000 303 |
|---|---|---|
| 303 | ||
| 321 303 |
||
| 624 |
The accounting policies and notes on pages 17 to 24 form part of these financial statements.
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Accounting Policies
Company and charitable status
Blind Children UK, a public benefit entity, is incorporated in England and Wales as a company limited by guarantee not having share capital. There are currently 2 trustees who are also the members of the charitable company. In the event of winding up each member is required to contribute a sum not exceeding £1. Blind Children UK is a registered charity. The registered office and charity registration numbers are given on page 4.
Accounting Policies
The principal accounting policies adopted in the preparation of these financial statements are as follows:
a. Basis of preparation
The financial statements are prepared under the historical cost convention, in accordance with the Statement of Recommended Practice “Accounting and Reporting by Charities (SORP 2019)” applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), effective 1 January 2019; the Companies Act 2006; and the Charities and Trustee Investment (Scotland) Act 2005 and regulations 6 and 8 of the Charities Accounts (Scotland) Regulations 2006, as amended. Blind Children UK is a public benefit entity.
Blind Children UK owns the entire issued share capital of Blind Children UK (Trading) Limited which has been dormant since 2013. Consolidated financial statements are not prepared because Blind Children UK’s parent undertaking, The Guide Dogs for the Blind Association (Guide Dogs), prepares consolidated financial statements.
b. Preparation of the accounts on a going concern basis
Blind Children UK will continue to receive income from donations and legacies and will grant this income to Guide Dogs to fund services to support blind and partially sighted children. The Trustees conclude that the charitable company has adequate resources to continue in operational existence for at least twelve months from the date of signing of the financial statements as the company has no employees, negligible liabilities and future expenditure, and has adequate cash balances and reserves to continue to prepare the financial statements on a going concern basis.
c. Income
Income is recognised when the Charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
-
i) Donation income is accounted for on a receivable basis.
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ii) Legacy income: Pecuniary legacies are accounted for when notification of the legacy is received, normally after grant of probate, unless there is any evidence that there are insufficient assets in the estate to pay the legacy or the legacy is contested. Residuary legacies are accounted for when notification of the legacy is received, normally after grant of probate
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Accounting Policies
providing the amount can be reliably ascertained and that ultimate receipt is probable. See also Sources of estimation uncertainty. Where part or all of a legacy is contested, the disputed amount is not recognised as income. Residuary legacies with a life interest are not recognised as income until the beneficial title has passed to the Charity absolutely.
d. Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
e. Financial instruments
Financial assets and financial liabilities are recognised when the charitable company becomes a party to the contractual provisions of the instrument. All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a finance transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
The charitable company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
f. Fund accounting
Restricted funds are those which must be applied in accordance with the purpose specified by the donor. Expenditure relating to these purposes is therefore charged directly to the relevant fund.
The unrestricted income funds comprise those funds which the Trustees are free to use for any purpose in furtherance of the charitable objects. Such funds include designated funds where the Trustees, at their discretion, have created a fund for a specific purpose. Transfers of funds from general unrestricted funds to designated funds are approved by the Trustees. Further details of each fund are disclosed in Note 6. Blind Children UK has no specific designated funds.
g. Taxation
Blind Children UK, as a registered charity, is exempt from corporation tax under Chapter 3 of Part 11 to the Corporation Tax Act 2010 or Section 256 of the Taxation of the Chargeable Gains Act 1992, to the extent that surpluses are applied to its charitable purposes. Irrecoverable VAT is charged against the category of resources expended for which it was incurred.
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Docusign Envelope ID: 055B6E97-04FB-4662-B6A8-C7118E6C2164Docusign Envelope ID: C2A20D53-A78E-4BD6-A477-B2888F9FBD13
Accounting Policies
h. Critical accounting judgements and key sources of estimation uncertainty In the application of the accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. Judgements and estimates are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
There is one key accounting estimate as follows:
Accrued legacy income (see note 4): The accrued legacy income amounts to £212,000 at 31 December 2024 (£169,000 at 31 December 2023). The legacy income is recognised on a receivable basis when the charity is entitled to the legacy, receipt is probable and the value can be estimated with sufficient accuracy. The critical judgement involved in the recognition of legacy income is around whether the recognition criteria are met. The key sources of estimation uncertainty are in relation to the value of the legacy, and the legal fees and other liabilities, which are estimated based on the best information available at the statement of financial position date. Due to the uncertainty associated with such items, there is a possibility that, on conclusion of open matters at a future date, the final outcome may differ significantly.
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Docusign Envelope ID: 055B6E97-04FB-4662-B6A8-C7118E6C2164Docusign Envelope ID: C2A20D53-A78E-4BD6-A477-B2888F9FBD13
Blind Children UK Notes to the financial statements for the year ended 31 December 2024
1. Income
| Income from: Donations and legacies Donations Legacies Total income from donations and legacies Total income 2. Expenditure Cost of raising voluntary income Administrative expenses Cost of raising funds Charitable expenditure Grant to The Guide Dogs for the Blind Association Total Expenditure |
Direct Costs £000 Support Costs £000 - 9 |
2024 £000 2023 £000 233 263 83 48 |
|---|---|---|
| 316 311 |
||
| 316 311 |
||
Total 2024 £000 Total 2023 £000 9 9 |
||
| - 9 |
9 9 |
|
| 307 - |
307 302 |
|
| 307 9 |
316 311 |
Support costs in Blind Children UK are governance costs and allocated directly to ‘raising funds’ in 2023 and 2024 as this is the key activity.
Prior year comparatives:
| rior year comparatives: | |
|---|---|
| Cost of raising voluntary income Donor based fundraising Cost of raising funds Charitable expenditure Grant to The Guide Dogs for the Blind Association Total Expenditure |
Direct Costs £000 Support Costs £000 Total 2023 £000 - 9 9 |
| - 9 9 |
|
| 302 - 302 |
|
| 302 9 311 |
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Blind Children UK Notes to the financial statements for the year ended 31 December 2024
2. Expenditure (continued)
Expenditure includes:
| 2024 | 2023 | |
|---|---|---|
| £000 | £000 | |
| Fees payable to the charitable company’s auditor for: | ||
| Statutory Audit | 9 | 7 |
3. Trustee and employees
The Trustees and persons connected with them have not received, obtained or waived any remuneration or other financial benefits for the year directly or indirectly from Blind Children UK (2023: £nil). There were no travelling and subsistence expenses reimbursed in respect of 2 trustees who were in post during 2024 (2023: nil).
In 2024 and 2023 all charitable services are delivered by Guide Dogs and no management recharge is applicable.
Key management personnel are all employees of Guide Dogs and their remuneration is disclosed in that charity’s Annual Report and Financial Statements. No amounts are recharged to Blind Children UK for services on the grounds of immateriality.
4. Debtors
| Legacies Gift Aid debtors Total debtors |
2024 £000 2023 £000 212 169 6 13 |
|---|---|
| 218 182 |
5. Creditors: amounts falling due within one year
| Accruals Amounts owed to Guide Dogs Total creditors |
2024 £000 2023 £000 - 1 172 507 |
|---|---|
| 172 508 |
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Blind Children UK
Notes to the financial statements for the year ended 31 December 2024
6. Fund balances
| At | At 31 | |||
|---|---|---|---|---|
| 1 January | December | |||
| 2024 | Income | Expenditure | 2024 | |
| £000 | £000 | £000 | £000 | |
| Unrestricted funds | 298 | 316 | (316) | 298 |
| Total funds | 298 | 316 | (316) | 298 |
| At | At 31 | |||
| 1 January | December | |||
| 2023 | Income | Expenditure | 2023 | |
| £000 | £000 | £000 | £000 | |
| Unrestricted funds | 298 | 311 | (311) | 298 |
| Total funds | 298 | 311 | (311) | 298 |
| Analysis of net assets between | funds | |||
| 2024 | 2024 | 2023 | 2023 | |
| General | General | |||
| Funds | Total | Funds | Total | |
| £000 | £000 | £000 | £000 | |
| Bank balances | 252 | 252 | 624 | 624 |
| Other Assets and Liabilities | 46 | 46 | (326) | (326) |
| Total net assets | 298 | 298 | 298 | 298 |
7. Notes to statement of cash flow
Reconciliation of the net result to net cash flow (used in)/generated from operating activities
| (Increase)/Decrease in debtors (Decrease)/Increase in creditors Net cash (outflow)/inflow from operating activities |
2024 £000 2023 £000 (36) 67 (336) 236 |
|---|---|
| (372) 303 |
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Blind Children UK Notes to the financial statements for the year ended 31 December 2024
8. Subsidiary company
Blind Children UK owns the whole of the issued share capital of Blind Children UK (Trading) Limited which has been dormant since 2013. Consolidated financial statements are not prepared because Blind Children UK’s parent undertaking, Guide Dogs, prepares consolidated financial statements. Its registered office is Hillfields, Reading Road, Burghfield Common, Reading, Berkshire RG7 3YG.
The charitable company has taken advantage of the exemptions allowed by FRS 102 not to disclose transactions with related party undertakings which are wholly owned by the group.
9. Ultimate Parent Undertaking
The charitable company's ultimate parent undertaking and controlling party is The Guide Dogs for the Blind Association (Guide Dogs), which is a charitable company registered in England and Wales. Guide Dogs has the ability to appoint or remove Blind Children UK trustees as it is a member of the charitable company.
Guide Dogs is the parent undertaking of the smallest and largest group to consolidate these financial statements. Copies of these financial statements can be obtained from Hillfields, Burghfield Common, Berkshire, RG7 3YG or www.guidedogs.org.uk. (Company Registered in England and Wales number 291646. Registered charity in England and Wales number 209617, Scotland number SCO38979 and Isle of Man (1334). Registered Office is Hillfields, Reading Road, Burghfield Common, Reading, Berkshire RG7 3YG).
Guide Dogs provides mobility and related services to people with a visual impairment.
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Docusign Envelope ID: 055B6E97-04FB-4662-B6A8-C7118E6C2164Docusign Envelope ID: C2A20D53-A78E-4BD6-A477-B2888F9FBD13
Blind Children UK Notes to the financial statements for the year ended 31 December 2024
10. Comparative statement of financial activities 2023
| Income from: Donations and legacies Total income Expenditure on: Raising funds Charitable activities Grant to The Guide Dogs for the Blind Association Total charitable expenditure Total expenditure Net income for the year Fund balances at 1 January Fund balances at 31 December |
Unrestricted Funds £000 Total 2023 £000 311 311 311 311 (9) (9) (302) (302) (302) (302) (311) (311) - - 298 298 298 298 |
|---|---|
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