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2023-03-31-accounts

Page
Report ofthe Trustees 1 Io 0
Report ofthe Independent
Auditors
7 to 10
Statement ofFinancial Astlvltles
Statement ofFlnanclal Position 12
Statement ofCash Rows 13
Notes to the Statement ofCash Flows 14
Notes to ths FInanstal Statements 15 to 30
Detailed Statement ofFinancial Aogvttles 31 to 33

Period
1/1/21
YearEnded to
$1/3/23 31/3/22
Unrestricted Restricted Total Total
funds funds funda funds
INCOE/E AND ENDOWMEhlTS FROIB Notes 8 8 6 6
DonsBcns and legacies 2 111,852 347,47a 45a,331
Charitable
aotlvltles
Ostlsy House
Vision Support Teem
1,680,652 1,680,652 1,699,797
352
Other trading actlvlges
Investment
income
38,148
a',r95
38,148
9,795
28,813
2,043
Total 1,840,447 347,479 2,187,928 2,275,865
EXPENDITURE ON
Raising funds 41,228 27 41,255 43,2'/1
Char
Nab h activities
7
Costs ofadministration
end Vision Support
Centre
Grants payable
Ostlsy House
Vision Support Team
Children's
Fund
Dally aving aids
Eye Clinic Unison Officer
Adlvgies and Sports for Clients
Monday
Night Group
Henry Smith Grant
Access to work
134,172
1,146
1,521,886
36,602
13,197
2,815
45,093
3.534
16,937
15,'I13
11,529
6.049
3,830
28,000
179,265
1,146
1,525,420
53,539
15,113
13,197
11,529
8,864
3,830
28,000
159,935
387
1,625.474
89,692
12,525
8,057
11,900
4,878
670
20,441
476
Total 1,751,046 130,112 1.881,158 1,977,706
Net gains/(losses)
on Inveshnsnts
(21,368) (21,368) (8,792)
NET INCOME
Transfers between funds
22 68,033
9,370
217,367
(9,370)
2S6,400 291,387
Net movement
In funds
77,403 207,997 2S5,400 291,387
RECONCILIATION
OF FUNDS
Total funds brought
forward
2,962,410 118,880 3,081,290 2,789,923
TOTAL FUNDS CARRIED FORWARD 3,039,813 328,877 3,388,690 3,061,290

VISION SUPPORT VISION SUPPORT BARROW8 DISTRICT
STATEMENT OF FINANCIAL POSITION
31ISARCH 2023
2923 2022
Unrestricted Restricted Total Total
funds funds funds funds
Notes f 8 6 8
FIXEDASSETS
Intangible
assets
14 929 929
Tangible assets 15 2.406,075 2,344 2,408,419 2,416,208
Investments 15 177,097 - 177,097 199,243
2,584,101 2,344 2,566,445 2,615,449
CURRENT ASSETS
Stocks 17 4,482 4,482 5,693
Debtors 18 20,157 580 20,737 86,336
Investments
Cash st bank snd In hand
19 273,936
271,730
250,515
73,'439
524,451
345'.169
314,432
168,529
570.305 324,534 894,839 594,992
CREDITORS
Amounts
falling due within one year
20 (114,594) (114,594) (129,151)
NET CURRENT ASSETS 455,711 324,534 760,246 465,841
TOTAL ABSETSLESSCIIRRENT
LIABILITIES 3,039,812 326,878 3,366,890 3,061,290
NET ASSETS 3,039,812 326,878 3,366,690 3,081,290
FUNDS
Unrestricted
funds
3,039,812 2,962.410
Restricted funds 326,875 118,880
TOTAL FUNDB 3,366,690 3,081,290

FOR THE YEAR END ED 31 MARCH 2623
Period
1I1/21
Year Ended io
3173I23 31M/22
Notes 8 f
Cash flows from operating
activities
Cash generated
from operations
1
415,257 306,424
Nst cash provided
by operating
activities
415,257 306,424
Cash flows from Investing
activities
Purchase ofintangible
fixed assets
Purchase oftangible fixed assets
Purchase offixed asset investments
Sale oftangible fixed assets
(1.069)
(48,429)
(108,537)
(200,001)
1'i2
Sale offixed asset investments 778
Movement
on current asset investment
Dividends
received
(210,018)
121
43,064
81
Net cash used in investing
activities
(268,617) (265,281)
Change in cash and cash equivalents
in the repordng
period
Cash and cash equivalents
at ths
158,810 41,143
beginning
ofthe reporting
period
188,529 147,386
Cash and cash equivalents
at the end
ofthe repoklng
period
345,169 188,529

Period
1I1/21
S1/3/22
2
Net Income for lhe reporting pedod (as per the Statement of
Financial Activities) 265,400 291,367
Adjustments
for:
Depreciation
charges
56,356 70,665
Losses on investments 21,368 6,792
Profit on disposal of ffxed assets (112)
Dividends
received
(121) (81)
Decrease In stocks 1,211 462
Decrease/(Increase) In debtors 65,601 (83,313)
(Decrease)/increase in creditors (14,658) 20,644
Net cash provided by operations 415,257 306,424
2. ANALY8I8 OF CHANGES IN NET FUNDS
At 1/4I22 Cash Row At 31/3/23
6 6
Net cash
Cash et bank snd in hand 180.529 156,640 345,169
16B,529 156,640 345,169
Liquid resources
Deposits Included
In
cash
Current asset investments 314,432 210,019 524,451
314,432 210,019 524,451
Total 502,961 388,659 869,620

Period
1/1/21
Year Ended to
31I3123 $1/3/22
f
Dons8ons 52,061 48,592
Legades - General 242,506 155,135
Grants 156,521 337,465
Donadone - Ostley House 4,497 2,965
Payroll Giving 11 7
Monday Night Group 3,735 898
459,331 544,860
OTHER TRADING ACTIVITIES
Period
1III21
YearEnded
S1/3/2$ f $1/3/22
f
Appeals donations 1.654 1,815
Boxes 1,959 1,908
Street snd store cogecllons 11,359 7,571
Loose change appeal 450 857
Weather lottery 154 236
Nllscellaneous fundrslslng events 1,547 729
Recycling commission 35 32
Dally Svlng aide salas 15,226 10,257
Summer raffle 3,713 3,720
Outside coSectlons 2,051 1,888
38,148 28,813
INVESTMENT INCOME
Period
1I1I21
Year Ended
S1/3/23
f
$1/Sf22
f
Bank Interest receivable 9.874 1,982
Dividends received 121 81
9,795 2,043

INCOME FROM CHARI TABLE ACTIVITIES
Period
1/1/21
Year Ended to
31/3/23 31/3/22
Acdvgy 8 8
Ostley House Income
Bungalow rentals
Contracts income
Os8sy House
Ostley House
Vision Support Team
1.643,398
37,256
1,854,728
45,069
352
1,680,652 1,700.149

Period
1/1/21
Year Ended to
31/3/2$ f $1/3/22
12,927 13,639
836 569
492 229
14,255 14,457

OTHER TRADING ACTIVITIES
Period
1/1/21
Year Ended to
31/3/23 $1/3/22
Opening stock
Closing stock
Staff costs
Advertlang
Sundries and cleaning
Bank charges
8
4,544
(3,875)
22,587
888
1,930
1,128
8
5,461
(4,544)
23,894
121
2.263
1,619
27,000 28,814
Aggregate
amounts
41,255 43,271

CHARITABLE ACTI VITIES COSTS
Grant
funding of
activities SuPPort
Direct (see note costs (eee
Costs
8
6&
2
note 9) Totals
8
Costs ofadministralion and Vision
Support Centre 48,394 130,871 179,265
Grants payable 618 528 1,146
Ostley House 1,384,103 141,317 1,525,420
Vision Support Team 36,602 16,937 53.539
Children's
Fund
15,027 86 15,113
Daily living aids 13,197 13.197
Eye C0nlc Liaison Officer 10,079 1,450 11,529
Acgvities and Sports for Clients 2,815 6,049 8,864
Monday
Night Group
3,830 3,830
Henry Smith Grant 27,264 746 28,000
1,541,919 528 297,456 1,839,903
GRANTS PAYABLE
Period
111I21
Year Ended to
31I3I2S
f
31ISI22
2
Grants payable 528 387
SIIPPORT COSTS
Governance
Management Finance costs Totals
6 8
Costs of administration and Vision
Support Centre 110,930 3,367 16,574 130,871
Cagey House 105,245 17,815 18,257 141,317
Vision Support Team 18,937 16,937
Children's
Fund
86 86
Eye Clinic Liaison Office 1,450 1,450
Activities and Sports for Clients 6,049 6,049
Henry Smith Grant 746 746
241,443 21,182 34,831 297,455

Period
1/1/21
YearEndsd to
31/3/23 31/3/22
8 8
Auditors'
remunersdon
Auditors'
remuneration
for ncn audit work
7,339
833
7,860
Den/enation
-owned assets
Hire of plant and machinery
Surplus on disposal of fixed assets
Computer
software amorlisatlon
56,216
3,587
140
70.665
2,181
(112)

The average
monthly
number
ofemp loyees
during the year was as fogov
nc
Period
1/1f21
Year Ended to
31fem 31/3I22
Ostley House staff 54 49
Shop staff 2 2
Adminislrslion
staff
6 6
Fund raising staff 4 3
Vision Support Team staff 6 5
72 65
The majortty ofstaff employed by the charity work on a part time basis.
No employee
received remuneration
above f60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTMTIES
Unrestricted Restricted Total
funds
f
funds
f
funds
f
INCOME AND ENDOWMENTS FROM
Donations and legacies 223,992 320,868 544,860
Charitable
activities
Ostley House 1,699,797 1,699,797
Vision Support Team 352 352
Other trading
activities
26,813 28,813
Investment
income
2,043 2,043
Total 1,954,997 320,668 2,275,865
EXPENDITURE ON
Raising funds 43,271 43,271
Charltebfe
activlffes
Costs of administration
snd Vision
Support Centre 136,889 23,046 159,935
Grants payable 387 387
Ostley House
Vision Support Team
1,486,310
'
73,'eee
139,164
16,036
1,625,474
89,692
Children's
Fund
1,419 11,108 12,525
Daily living aide 8,057 8,057
Eye Cgnlc Llalwrn Oflicer 'I39 11,761 11,900
ActlviTies and Sports for Clients 4,878 4,878
Monday
Night Group
870 670
Henry Smith Grant 20,441 20,441
Access to work
476 476
Total 1,750,128 227,578 1,977,706
Page 22 conenued. ..

NOTES TO THE FINANCIAL STATEMENTS.continu
FOR THE YEAR ENDED 31 MARCH 2923
NOTES TO THE FINANCIAL STATEMENTS.continu
FOR THE YEAR ENDED 31 MARCH 2923
ed
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIE8 -continued
Unrectdcted Restricted Total
funds funds funds
6 6 6
Net gainsfgosces) on Investments (6,792) (6,792)
NET INCOME
Transfers
between funds
196,077
38,270
98,290
(38,270)
291,387
Net movement
in funds
236,347 55,020 291,367
RECONCILIATION OF FUNDS
Total funds brought forward 2,726,064 63,859 2,789,923
TOTAL FUNDS CARRIED FORWARD 2,962,411 118,879 3,081.290
INTANGIBLE FIXEDASSETS
Computer
software
6
COST
Additions 1,069
ASIORTISATION
Charge for year 140
NET BOOKVALUE
At 31 March 2023
At 31 March 2022
TANGIBLE FIXEDAS8ETS
Fmehold Plant and
Pmperty
8
machinery
6
Totals
8
COST
At 1 April 2022
Addigons
2,449,417
20,993
586,408
27,436
3,035,825
48,429
At 31 March 2023 2,470,410 813,844 3,084,254
DEPRECIATION
At 1 April 2022
Charge for year
155SI69
21,042
484,150
35,174
619,619
58,218
At 31 March 2023 176.511 499,324 675,835
NET BOOK VALUE
At 31March 2023 2,293,899 114,520 2,408,419
At 31 Mamh 2022 2,293,948 122,258 2,416,206

16. FIXEDASSE T INVESTIN ENTS
Listed UnSsted
Investments
f
Investments
f
Totals
MARKE1' VALUE
At 1 April 2022 199,143 100 199,243
Dlsposals (778) (778)
Revaluations (13,137) (13,137)
Impairments (8,231) (8,231)
At 31 March 2023 176,997 100 177,097
NET BOOKVALUE
At 31 Maroh 2023 176,997 100 177,097
At 31 March 2022 199,143 100 199,243
There were no Investment assets outside the UK.
Cost or valuation at 31 March 2023 is represented by:
Listed UnSated
Investments
f
investments
f
Totals
6
Valuation
in 2023
(22,146) (22,146)
Cost 199,143 100 199,243
176,907 100 177,097
17. 8TOCKS
2023
f
2022
Outlay House stock 607 1.149
Vision Support Cerure stock 3,675 4,544
4,482 5,693
18, DESTORS:AMOUNTS FALLINQ DUE WITHIN ONE YEAR
2023
6
2022
f
Trade debtors 5,444 15.594
Other debtors 67',133
Prepsyments and accrued income 15,293 3,611
20.737 86,336

10, CURRENT ASSET INVESTMENTB
2023 2022
ft 2
Charity Bank 524,451 314,432
20. CREDITORS: AMOUNTS FAILING DUE WITHIN ONE YEAR
2023 2022
2
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income
12,611
21,213
5,'889
74,681
37,834
22,850
8,'484
61,983
114,594 129,151

MOVEMENT
IN FUNDS
Net Transfers
movement between
At 1/4/22 Infunde funda 31/3/23
E E E E
Unrestricted
funds
General fund 512,626 127,258 (45,835) 594,049
Fixed asset fund 2,411,026 (56,358) 52,335 2,407,005
Vision Support Centre (2,870) 2,870
New Lift Pro/sct 38,758 38,758
2,982,410 68,032 9,370 3,039,812
Restricted funds
Children's
Fund
11,427 (1,024) 90 10,493
Ostley House Residents Ameniaes
Fund 2,616 2,943 (1,064) 4,495
Henry Smith Charity funding for vision
support of/leer 8,404 1,061 9,465
Eye Cgnlc Liaison Oflicer 32 903 (858) 77
Activities for Clients 7,538 (7,538)
Monday
N/ght Group
3,570 (95) 3,475
Infection control grant 3,122 3 122
Innovations
Office
15,666 3,063 18,929
National
Lottery Funding
for vision
support officer 22,135 1,829 23,964
Llfl Pro/sct 51,708 201,150 252,858
118,880 217,368 (9,370) 328,878
TOTAL FUNDS 3.081,290 285,400 3,356,690

Net movement
in funds, ind
uded
in the
above are as fol iose:
Incomfng Resources Gains and Movement
resources eupsrlded losses In funds
8 8 8 5
Unrestricted
funds
General fund
Fixed asset fund
Vision Support Centre
1,840,447 (1,691,821)
(55,358)
(2,870)
(21,368) 127,258
(56,356)
(2,810)
ResWcted funds 1,840,447 (1,751.047) (21,388) 68.032
Children's
Fund
Outlay House Residents Amenities
14,140 (15,164) (1,024)
Fund
Henry Smith Charily funding
for vision 4,496 (1,553) 2,943
support office 32,999 (31,938) 1.061
Eye Clinic Liaison ONcer
Activities for Clients
12,432
13,587
(11,529)
(6,049)
903
7,538
Monday
Night Group
Innovations
Officer
Nadcnal
Lottery Funding for
vision 3,735
20,000
(3,530)
(16,937)
(95)
3,063
support cNcer
Lift Project
44,940
201,150
(43,111) 1,829
201.150
347,479 (130,111) 217,368
TOTAL FUNDS 2,187,926 (1,881,158) (21,368) 285,400

Comparatlves
for mov
ement
in funds
Net Transfers
movement between At
At 1I1/21 In funds funds BU3I22
8 8 8 8
Unrestricted
funda
General fund 308,971 268,741 (65,086) 512,626
Fixed assstfund 2,378,335 (70,665) 103,356 2,411,026
New Uft Project 38,758 38,758
2,726,064 198,076 38,270 2,962,410
Restricted funds
Chgdrsn's
Fund
8,945 2,482 11,427
Ostley House Residents Amenities
Fund 1,924 692 2,618
Henry Smith CharBy funding for vision
support ofgcer 16,250 (7,848) 8,404
Eye Cgnlc Liaison Officer 32 32
Activities for Clients 2,688 (2,697)
Monday
Night Group
3,545 25 3,570
Existing
lift refurbishment
project 23,000 (23,000)
CrHrp local community fund 4,507 (4,507)
InfecBon control grant 3,000 122 3,122
Innovations
Officer
15,868 15,866
NaBonal Lottery Funding for vision
support officer 22,135 22,135
Lift Project 51.708 51,708
Access to Work funding 10,772 (10,772)
63,859 93,291 (38,270) 118,880
TOTAL FUNDS 2,789,923 291,387 3,081,290

Comparative
nel movem
ent
in funds, in
cluded
In ths ab
ove are ss follow s
Incoming Resources Seine snd Movement
resources expended losses In funds
8 8 8 8
Unrestricted
funds
General fund
Fixed assai fund
1,954,99? (1,679,464)
(70,665)
(8,792) 268,741
(70.865)
Restricted funds 1.954,997 (1,750,129) (6,792) 198,076
Children's
Fund
Ostley House Residents Amenities
13.588 (11,108) 2,482
Fund
Henry Smith Charity funding for vision
2,986 (2,27JI) 692
support officer
Eye Clinic Liaison Officer
ActivlBss for Clients
Monday
Night Group
Infection control grant
Innovations
Officer
National
Lonery Funding
for vision 16,251
12,099
3,849
895
136,887
28,500
(24,097)
(12,0I87)
(6.546)
(670)
(136,765)
('l2.634)
(7,846)
32
(2,697)
25
122
15,866
support office
Lift Project
Access to Work funding
42,827
51,708
11,498
(20,692)
('r26)
22,135
51.708
10,772
320,868 (227,577) 93,291
TOTAL FUNDS 2,275,865 (1,9?7,708) (8,792) 291,36?

FOR THE YEAR ENDE D 31 MARCH 2023
Period
1/1/21
Year Ended to
31I3I23 31I3/22
6 6
INCOME AND ENDOWMENTS
Donations snd legacies
Donations
Legacies - General
Grants
Donations - Ostley House
52,061
242.506
156,521
4,'497
48,592
155,135
337,465
2,965
Payroll Giving 11 7
Monday Night Group 3,735 698
459,331 544,860
Other trading activities
Appeals donations
Boxes
Street and store collections
Loose change appeal
1,654
1,959
11,359
450
1,815
1,908
7,671
657
Weather
lottery
154 236
Miscellaneous
fundrslslng
Recycllng commission
events 1,547
35
729
32
Dally living aids sales
Summer rattle
Outside collections
15,226
3,713
2,051
10,257
3,720
1,868
38,148 28,813
Investment
Income
Bank Interest receivable
Dividends
received
9,674
121
1,952
81
9,796 2,043
Charitable
actlvgles
Outlay House income
Bungalow rentals
Contracts income
1,643,396
37,256
1,654,728
46,069
362
1,680,652 1,700,149
Total Incoming resources 2,187,926 2,275,865
EXPENDITURE
Raising donations
Wages
Cariisd forward
12,285
12,285
13,169
13,169

FORTHE YEAR END ED 31 INARCH 2023
Period
1l1/21
Year Ended to
31I3/23 31I3I22
6 2
Raising donations
Brought forward 12,285 13,169
Social securky 461 309
Pensions 181 161
Materials 836 589
Travel expenses 492 229
14,255 14,457
Other trading activities
Opening
stock
4,544 5,481
Wages 21,190 22,630
Scdal security 1,087 042
Pensions 310 322
Adverihlng 886 121
Sundries and cleaning 1,830 2,263
Bank charges 1,128 1,619
Closing stock (3,875) (4,544)
27,000 28,814
Charitable
activities
Wages 1,133,823 1,192,839
Socialsecurlty 84,684 87,222
PenNons 20,351 21,202
Rates and water 15,408 19,447
Insurance 13,379 11,609
Light and hest 47,632 51,193
Telephone 2,641 3,549
Postage end sta5onery 751 3,219
Sundries 39,421 45,627
Opening stock 1,149
Purchase ofpnnridons 60,715 67,992
Closing stock (607) (1,149)
Laundny
equipment
rental
Repairs and decorating
21,178
32,675
24,952
37,995
Training agcwance 446 220
Daily gving aids 13,197 8,057
Wireless and tearing equipment 25 25
Socials and outings 4,513 3222
Legal and professional fees 7,161 3,624
Newstspe expenses 756
Monday
Night Group
3,830
Osgey House expenditure 2,617 2,274
Personal prolectlve equipment 93
Access to work admin support 476
Plant and machinery 35,174 28,302
Grants lo Individuals 528 357
1,542,447 1,611,741

FORTHE YEAR ENDED trt MARCH 2023
Period
1/1/21
Year Ended to
31/3/23 31/3/22
8 8
Support costs
Management
Wages 144,233 156,898
Social security 11,587 3,809
Pensions
Hire ofplant and machinery
8,177
3,587
10,077
2,181
Rates snd water 1,430 1,002
Insurance
l.lght snd heat
8,732
5,042
3,486
5,376
Telephone 4,180 4,477
Postage and stationery 13,524 11,853
Sundries
Repairs 8renewals
6,939
4,814
13,094
6.767
Travelling
expenses
8,173 10,491
Computer
maintenance
7.058 11,263
Canning 433 929
Training 6,754 6,703
Socials and oulings 806 227
Exhibitions &events 593
Grant monitoring
&evaluation
7,381 1,790
241,443 250,223
Finance
Computer
sofhrara
140
Freehold property 21,042 44,363
Loss on sale oftangible fixed assets (112)
21,182 44,251
Governance
costs
Auditors'
remuneration
7,339 '7,860
Auditors'
remuneration
for non audit work 833
Sank charges
Legal and professional
fees 1,687
24,972
1,904
18,456
34,831 28,220
Total resources expended 1,881,156 1,977,708
Net Inoome befom gains and losses 306,768 298.159
Reagsed recognised gains end losses
Realised gains/(losses)
on fixed asset
investments (21,368) (8,792)
Net Income 285,400 291,387