REGISTERED COMPANY NUMBER.. 0313301S (England and Wales)
REGISTERED CHARITY NUMBER: 1051674
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENOED 31 MARCH 2024
FOR
VISION SUPPORT BARROW & DISTRICT
RFM Avdil servI￿s LLP. Ststutory Auditor
Unil 1. Guest House Farm
Runshaw Lane
Euxton
Chortey
Lancashire
PR7 6HD

VISION SUPPORT BARROW & DISTRICT
CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2Q24
Report of the Trustses
1 to 7
Report of the Independent Audilor¥
8 to 11
ststement of Flnan¢ial Aetlvllles
12
ststement of Flnanclal Positlon
13
ststemgnt of Cash Flows
14
Notes to the Statement of Cash Flow8
15
Noles to the Financial Statements
18 to 30
Detsiled Statement of Financlal Actlvltle5
31 to 33

VISION SUPPORT BARROW & DIsTR￿T
REPORT OF THE TRUSTEES
for the Year Ended 31 March 2024
The Tnjslees who 8re 8180 directors of the tharrfy for the purpose of the Companies A¢1 2006, present Iheir
report with the fina￿la1 statements of the Charity for the peri¢JJ ended 31 March 2024. The Trustees have
adopted the provisions of Accounting and Reporbng by Charities: Statement of Recommended Praclice
applicab￿ lo Chariti'es p￿ParIng their aC￿￿nIS in accordance wlh the Financial Reporb'ng Stsndard
applicable In the UK and Republic of Ireland {FRS102) (effective 1 January 2019).
08JecTIVÉS AND ACTIVITIES
Objectlves and alms
The objective of the charity is lo support visualty impaired people vtho live wihin Barrow-ii-Furness and the
surrounding dlslrict. To acJ)leve this. the organisalion:
a, provides information and adv￿ to visu81ty impai￿d people and to Iheirfamilies and t8￿r$,.
b. provides visualty impaired people a range of welfare support social acb'vities-
c. helps visualw impaired people of all ages to I've independently..
d. promotes awareness of sight loss issues-
e. supports people wilhin a residential home.
Significant actlvltFes
Duiing Ihe last financial year. Vision Supwrt Barrow and Di5tsKt has been stsble. We have conlinued to
attract funcling from a range of sour(*s lo maintain our activity. which given the fvnding *ndscape is
something to be grateful for. We continue to fjnd recwitmenl challenging. given the impact of Ihe BAE
system5, which is affecting all local charilies and is something bolh Ihe Local Authority and Government are
workn'ng to add￿$$.
The residential home, Osuey House, continues lo thrive. work is undeway to bulky a new lift shaft for Ostley
House which wrfl allow resid8nts who need lo leave on stretchers lo do so Mth dignity and comfort. The
leadership at Ostley House remans stable and Ihe home has an excellent reputslion lo¢alty and has a CQC
Inspection rating of good.
The Vision Support Centre (rntinues to promde Colrmur￿fy based seNices for p￿• Itvlng Wlth slght loss
in South CU￿￿la. Thi5 includes..
- Vision Support offiGers- The VSO'S ofler ben8ffts and ndependent skills advice.
Resource cent￿ - A drop in centre where people living wilh strjhl ksss eAn come and review and purchase
specialist aids and adaplab'ons.
Tethnology Suppjrt - A dedicated Technology Officer who can support peoplè lo grow and develop their
skills and confidence with assistive technology, which could be anylhing from learning lo use voiceover on
an iphone to cutbng edge technok)gy like Meta smart glasses.
ECLO - We continue to del'ver the ECLO seThie£ at Fumess General Hospital. The ECLO service.
supports people who have new diagnoses lo navvJate their way around the serv￿$ a￿1 benefits avalkqNe
lo them. This service provides emotional support and signposting to olher providers.
Low Vi8lon Clini¢ - The Low Vision Clinic runs from the Wision Support Centre and is a place where people
with low vision are refeNed ID be assessed for ald8 suth as magnifiers which ￿mOVe some of the barriets
they face with their slght.
Childrer) and Young People SeNice - This Servi￿ PfQVKles support to chibjren and their families across
South Cumbria. Child￿￿ are enwuraged lo engage with a range of actNittes. supported by our dedicated
CYP wort(er, who has a teaching background and lived experience of swJht loss himself.
Publi¢ benellt
We have referred to the guidance contained in the Charity Corrffii5SiOn'8 general guidance on wblic benefit
when reviewing our aims and objectives and in planning our future activities. In particular Ihe Trustees
consider how planned activities will corrtriiyjle lo the al￿￿ and objedives IW have sel.
Page I

VISION SUPPORT BARROW & tHSTRICT
REPORT OF THE TRUSTEES
forthe Year Ended 31 March 2024
OBJECTIVES AND ACTIVITIES
Volunteers
Staff and volunteers continue to assist the charity in the achievement of their maln aims and objectives.
Volunteers are highly valued al the organisation and the charity is grateful for their continued contribution.
The charity is conlinualty seeknng lo expand the number of volunteers in order to expand the work done by
the charity-
ACHIEVEMENT AND PERFORMANCE
Charitsble activities
Dufing 2023 and 2024 we have ￿ntinUed to support the local ccffimunty. The foilowng helped us
througtr￿Ul Ihe year.
Lake District Famiers AmistroNJ FanNW ChaiitaNe Fund
Francis C Scott Trust
Charles Godwin Foundation
Cumbria Community Foundab'on- Roseland Trust Funds
N81ion81 Lottery Community Fund
EriG Wright Chatitable Trust
BAE Systems GAYE
Henry Smith Charity
COOP Local Communty Fund
Sir John Fisher Foundation
Hadfield Trust
Barrow Bid
Edward Goslling Foundallon
Cumbria Community Foundation- Wami Spots Fund
The Morecamte Bay Hospital Trust - Clinical Commission Grwp has supported the funding of an Eyè Clinic
Liaison Officer (ECLOI in Fumess General Hosp*al.
Page 2

VISION SUPPORT BARROW & DISTRICT
REPORT OF THE TRUSTEES
for the Year Ended 31 March 2024
ACHIEVEMENT AND PERFORMANCE
Fund Ralslng Standards Information
We Work wth the fundraising regulaloT who set and ffraintain the standards forcharitable fundraising.
The fundraising regul*or aims io ensure Ihat fundraising is respeclfiA. open. honest and accountable to ihe
public.
The role of the regulator is to..
Set and promote the standards for fvndraising practice ￿ consultali)n with the put￿￿, fundraising
slakeholders and legislalors.
- Investigate cases where fundraising practtis have led to swnirtant wblic concem.
- Adjudicate compLqints from Il* public about fundraising praL#re, where these cannot be resolveé by the
¢harf(ies themSe￿e$.
- Operate a fundraising prefefence servte to enable individuals to manage their contact with charittes.
Wnere poor fvndraising practice is judged lo have laken pl￿e. reconlnend best practice guidance and
lake prcporti￿ale remedial action.
In order to ensure we are fvndraising apwopriately we..
do all we can to ensure that fundraisers. volunteers and fUnd￿lsIr￿j contraGtor¥ w0￿1ng with us lo raise
nd8
- comply with the Codes and wtth Ihls Prornise.
- comply with the law including those that appty to data protection. health and safety arKI the environment.
- are clear about who we are. what we do and how your gift is used.
- glve a clear exp12n8tion of how you can make a grft and amend a regular eommitmenl.
. respect the rights, dignities and privacy of our supporters and be￿rI¢laries.
- will not put undue pressure on you to make a grfi an(J rf you do not wint to give or wsh lo cease giving. we
will respect youf decision.
If you tell u5 that you donl want us to conta(* you in a particular way we wl not do so.
- do not use any Images or words that cause unjustifiable distres5 or offence.
- take caffj not to cause unreasonabk nuisan￿ or disruption.
you are unhappy with anything welre done while fvndraising, you can contad us to make a u)mplainl.
We have a compLginl procedure, a copy of which is available on request. If we cannot resolve your
complaint, we a￿pt the authority of the Fundialslng SLqndards Board kn rnake a final adjLKlication.
Page 3

VISION supp￿ BARROW & DIsTR￿T
REPORT OF THE TRUSTEES
for the Year Ended 31 March 2024
FINANCIAL REVIEW
Financlal position
Income
Ostley House
We have maintained the high standards of seN(e. ensured saL8[￿S are competilive 8nd maintained the
home in a serviceable manner.
Vlslon Support Centre
In 202&2024, the cenlre contin￿ to operate as th)ne hisioricalty.
Expenditure
The major expenditure for Ihe Charity 15 Staff ¢osls which tolalled £1.551.172. An Yicrease of £112.803 over
the comparab've period. These costs equate to 64% of total inci)me.
Ostley House
During th8 period to 31 March 2024. we made wjgress #i reviewing tt* sakqry costs to ensur8 tw remain
compeb'live.
VSslon Support Team
We remained at full strength throughout the Fefro(l.
Administration
Baslc operalional costs are summarised in Note 9 where total adivity cost ale apportloned within the Charity
operatsons. Also. all ilems of expendrture are detailed in the notes lo Ihese accounls.
End of Year
Overall. the net surplus of £291,111 is a positive that has mainly come about due lo the Charity recelvlng a
number of grants and ￿C￿S.
BALANCE SHEET
Flxed Assets
Freehtsld propety additlons durin9 Ihe period We￿ £428,381. There were plant and equipment additl¢Jns of
£48,883. The depreciatK)n charge fw ts perh)d was £52.325. This figure includes £21,041 charged on
freehold propety.
Current Assels
Stock has incr8as8d slightly from last year Tr)t materially so and remains at similar levels lo the previous
year.
Cash and Investments
Cash balances and current investments have de￿aSed by £164.385 during the year.
Net A88ets
rotal funds have increased by £291,111 to £3.657.801. Of this the re5trided funds were £102,303
Investment poll¢y and objectives
The Charity Investment Policy will afways be based on a low risk strategy.
Page 4

VISION SUPPORT BARROW & DISTRICT
REPORT OF THE TRUSTEES
for the Year Ended 31 March 2024
FINANCIAL REVIEW
Re$er4es poll¢y
As al 31 March 2024. unre¥lricled investments and cash at bank totaled £846,018. Of this fixed asset
investments represent £243.086, cur￿nt a5sel ￿Vestments £432.913 and cash at bank £170,019.
In JU￿ 2023, the Board of Trustees agreed to amend the tharity's reserve POI￿y. Due to the nature and
operations of Vision Support Barrow and District. Ihe Trustees aspffe to hold a significant reseNe of £1M,
ompiising ol the folbwing..
6 months running costs
£75k designated towards the cost of the Fyoiecl to (x)nstruct x new Thft al Ostley House which is in
construction 8131 March 2024
- £30k as a Contingency towards the IX)sl of projects.
Grants Payable Policy
Grants payable by Ihe Charity are in response to special needs appliratioDs Ihat are reviewed by OUT Vision
Support Team and an annual budget 15 set at £2.500.
FUTURE PLANS
In tho coming year. we will experience a char￿e of leadership wilh our CEO of len years. Carl Hodge,
leaving fr)r pastUf8s new. Our new CEO, Amanda Bennett joined the busness in June 2024. Amanda has
25 years of senior leadership experien￿ in the charty secior. latterly in a natKsnal sight loss charity.
Amanda has Iwed experience of sight loss hersew.
In the future we Mll be building on our efforts lo increase the amount of lived experien￿ leadership al
Vislon Support Barrow and District. on our Board and with Amanda as our CEO. 11 is essential that services
for people who are vision impaired are coproduced wilh the community for Ihe community and we are
confident Amanda will help us lo build that capacity.
We are hoping lo get Day Care provlsion at Oslley House up and wnning in Ihe earty part of the new
financial year and we also have a knus on reaGhing oul lo more people who are working age arnd vision
impaired and we are confident Amanda will bring a wealth of kleas and creativty lo that challenge.
We will build on our existing Vision Support Offer, hopirg to inugasè th& rnumber of hours wo hav
available so that we can suptxyt rTh)re people in the fijture.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing document
The chat1ty is controlled ty ts governing thxumenl, a deed of tnJsL and ctinstitutes a limited company.
limited by guarantee. as defined by the Compani83 Act 2008.
Vlsion Support Barrow & District is a company Ilmlted by guarantee aThJ a registered Charty governed by ils
Articles of Association. As at the 31 March 2024 there were 7 members. The liability of e8ch member in
the event of the company being wound up is restrtde(I 10 £10.
Recrultment and appolntment of the Board of Trustees
The governance ol the charity is provided by Ihe Board of Tnjstees. As Set out in the Artides of
Association. the Board of Truslees shall have tNJwer at any time to appoint any person to be a mernber of
Ihe Board of Trustees up lo a maximum number fixed in the Artiths. Any member of the Board of Trustees
so appointed shall hold off￿e until Ihe next following AGM and shall Ihen be eligible for re￿1￿￿10n but shall
not be taken into a￿ount in delerminiro the members of the Board of frustees who are to rètire by rolalion
al such meeting.
Organlsallonal stru¢tu
The Board of Tnjstees usualy meets nN)nthty.
Board of Trustees induction and training
All new members of the Board of Trustees are provided ￿th a full induction on the rofe and a descfiplion
outlining wh81 the Charity expects from a member. Trainin9 is provided as is rewired.
Page 5

VISION SUPPORT BARROW & DISTRICT
REPORT OF THE TRUSTEES
for Ihe Year Ended 31 March 2024
STRUCTURE, GOVERNANCE AND MANAGEMEbir
Key management personnel
The charity has the followng n￿Tr￿er$ ofthe senw Manage￿ent team:
Mr C F Hodge - Chyéf Executive {reswJned 1916124)
Mrs Amanda 8ennett- ChEf Execthive {Appointed 1716124)
Mrs H Silver- Ostley House Registered Manager
Mrs C Huddkston - Support Manager
Key management personnel are remunerated at the market rate for the services provided. pro rala for the
hours worked.
Rolated partles
There are no connected chanlies or t*and)es dwing the perh)d ended 31 March 2024.
R15k managemenl
The Board of Trustees has conducted its own review of the major risks to whlch the Cha[￿Y is exposed and
systems have been established to mrfFgale those risks. The charity has a register with all Idenlified risks
which is r8gulady montlored and assessed to evaluate identified risks and identify new risks.
REFERENCE AND ADMINISTRATIVE DETAILS
Reg55tered Company number
03133015 (England 8nd Wales)
Registered Charlty numbgr
1051674
Reg18tered offlce
Vision Support Centre
67-69 Cavendish Street
Barrow in Fumess
Cumbrla
LA14 1QD
Truslees
Ms N M Reynolds- Chair Ireslgned 301812024)
Mrs W J Robinson - Treasurer (resvJned 1 $16r20231
Dr G Jolliffe (resigned 25110r20241
Mrs V VVlllon- Vice Chair
Ms M Baron
Mr R Mowat
Ms L Savage
Mrs B M¢ne￿e [app￿nIed 2611R024) (resigned 2113r2024}
Mr S J Hollis18ppolnled 3115r2024)
Chief Executlve Offlcer
Mr C F Hodge (Resigned 191e1241
Ms A Bennett {Appointed 17 June 2024)
Audltors
RFM Audit Setvices LLP. Ststutory Audrtor
unit 1, Guest House Fami
Runsh8w Lane
Euxlon
Chortey
Lan¢ashire
PR7 6HD
Page 6

VISION SUPPORT BARROW & DISTRICT
REPORT OF THE TRUSTEES
forth? Year Erbded 31 March 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Soli¢itor8
Forreslers So1￿110[s Ltd
Duke Street
Barrow-in-Fumess
Cumbria
LA14 1XA
Banke
HSBC plc
Duke Street
Barrow-in-Fumess
Cumbria
LA14 1LR
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The Trustees (who are also the dlrectors of Vislon Support Barr(hv & Distrfct frjr the purposes of company
law) are responsible for pieparing the Report of the Trustees and the financial statement5 in accorLlance
with applicable law and Untted Kingdom Accounling Standards (United Kingdom Generauy Accepted
Accounting Practice).
Company law requires the Trustees to prepare finanaal statements ky each financial year which give a true
and fair view of the stsle of affairs of the charitable company and of ihe incoming resources and application
of resources. including Ihe income and expenditure. of Ihe charilable company for that period. In preparing
Ihose financtal slatemenls, the trustees a￿ ￿qUired to
- select suitable accounling poliGEs and Ihen apply them consislenty.,
- observe Ihe methods and principles in the Charity SORP-
- make judgements and estimates ihat are reascN)able and prud8nl',
prepare the fin3nclal stat@mÈnt* on going eoneem b2#i# unless l is inappropriate lo presume Ihal tho
charitable company will wnlinue in busness.
The Trustees are respon￿ble for keeping proper acenunting records which disclose with reasonable
accuracy at any time the financial posit￿n of the charitable company and lo enable Ihem to ensl1￿ that the
ffnancial statements compty wtth the Companies Act 2CQ6. They a￿ also responsible for safeguarding the
assets of the charitsble Company and hence for taknng reasonable steps for the prevention and detection of
fraud and Other irreguLqrilies.
In so far as the Trnslees are aware..
- there is no relevant audit information of wthich Ihe charitable o)mpanYs auditors are unaware." and
the trustees have taken all steps that they ought to have taken lo make themselves aware of any relevant
audit information and to estsblish that the audilors are aware of that informat￿n.
AUDITORS
The auditors. RFM Audit Services LLP. Statutory Auditor. ￿￿11 be proposed for re-apw)inlmenl at the
forthcoming Annual General Meeting.
This report has been prepared in accordance wilh the special provisKin$ of Part 15 of the Companies Act
2006 relating to small companies.
Appioved by the Board of Diredors 25 Odober 2024 and signed on its behalf by:
Mr S J HoNi$ - Trustee
Page 7

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
VISION SUPPORT BARROW & DISTRICT
Oplnion
We have 8udiled Ihe financial slatements of Vision Sur4)ort Barr(yw & Dislrict Ilhe 'charttable ¢ompany'} for
the year ended 31 March 2024 which comprise the Staternent of Financial Activities. the Ststemenl of
FlnAnc121 Position, the Statement of Cash Flows and notes to the financial slalements, including a summary
of significant accounting policK8S. The finanual reporting fram8woth Ihal has been applled in their
prepaffjlion is applicable Law and Uniled Kingdom Accounting Standards (United Kingdom General
Accepted Accounting Pra¢tic*l.
In our opinion the ffinanu81 stslemenls..
give a t￿ and fwr VEW of the state of the charitsble wry)any's affairs as at 31 March 2024 and of ils
incoming resources and a￿l￿8￿n of resources. induding its income and expendrture. for the y8ar then
ended-
have been pioperfy prepared li accordance wilh United Kingdom Generalty Accepted Accounting
Pradice,. and
have been prepared in accordan￿ with the requirements of Ihe Coryanie5 Aca 2006.
Basis for opinion
We condLJCted our audit in accordance Mth Internalimal Slandards ￿ Auditing {UKI {ISAs (UK)) and
appIl￿ble Lgw. Our responsibilrties under tho¥e standards are further described in the Auditors.
re5ponsibililie$ for the audit of the financial statements section of OLbr report. We are independenl of the
charitable cornpany in accordance with the elhi¢al requirements that a￿ relevant lo our audit of the financial
statements in the UK. including the FRC'S Ethical Slandard, we have fulfilled our other ethical
responsibilities in accordan¢e with Ihese requirements. We beleve that the autht evidence we have
obtained is suffiuenl and appropriale lo provide a basis foi our opinion.
Concluslons relatlng to golng concem
In auditing the financial stslements. we have conduded that the trustees. use of IF* going concem basi5 of
accounllns in the preparabon of the finanryal statements is appropriate.
Based on the wot* we have perfomied, we have not iden11f￿ any material uncertainties relating to events
or conditions that, individualty or colectivety. may cast significant doubl on the charilable e£Jmp8ny's ability
lo continue as a going eoncem for a period of at least hvelve tYK)nths from when the financial stalemenls are
aulhorised for issue.
Our responsiky'litw and the resFonsiknlities of th8 trustees with respect to going cortrm are described in the
relevant sections of this rewi.
other infoThatio
The tnjslees are responsit4e for the other informalion. The olher inforrnaticffl comprises Ihe infomialion
included in Ihe Annual Report. other than the finanaal statemenls and our Report of Ihe Independenl
Auditors Ihereon.
Our opinion on the finartk41 ststemenls L*ies not cover Ihe other infrxmtith) and, except to the exlenl
othe￿ise expl￿11￿ stated in our rep)rt. we do not exwess any fomi of assurance conclusion thereon.
In connection wilh our aLKIit of the financial stslements, our responstsility is io read the other inft>rmalion
and, in doing so. consider whether the other information is materialty Ineonslstent wilh the finandal
statements or our knowlÈdge obtalned In the audit or Othe￿ilse appears to be matewialty misslaled. If w8
Idenltfy such material inconsisterscies or apparent material misslatements, are required to determine
whether ihis gives rlse to a material rnisstatement in the f￿anCIal stslemenls themselves. If, based on the
work we have perfo￿8￿. we conclude that there is a material misslaternenl of this other information. we are
required lo report thal tacl. We have nothing lo report in thrs ￿99rd.
Oplnlons on other matters prescrlbed by the Companlg5 Act 2006
In our opin￿n. based on the work undertaken in the course of the audit-.
the infomiation gNen in the Report of the Ttuslees for the ffinanci81 yew for which the ffinandal
statements are prepared is consislent wilh Ihe finanoal staten*nts- and
the Report of the Trustees has been p￿pared in 8ccord8nce with appluble legal requ1￿mentS.
Page 8

REPORTOF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
VISION SUPPORT BARROW & DISTRICT
Malter8 on whi¢h we requlred to Toport ty ex¢eptfon
In the light of the knowledge and understanding of Ihe charitab18 corty)any and its environn*nt obtained in
the course of Ihe audil, we have nol idenbfied material rrisstatements in the RetKKI of Ihe Tnjstees.
We have nothing lo report in respect of the fdk)wing matters vthere the Companies Act 2(W)6 requires us to
report to you if. in our opinion..
adequate accounting records have not been kepl or reluffls adequate for (wr autht have not been
celved from branches not visrted by us.. or
the financial statements are not In agreement with the a¢counling ￿CordS and ￿turnS. or
certain éisclosures of Irustees. remuneration specified by law are not made.. or
we have not received all the information and explanations we require for our audit., or
the truslees were nol entilled to take advantage of the small comp8nies exemption from the requirement
to p￿Pare 8 Strategic Report or in preparing the ReFrt)rt of the Trustees.
Responslbllltles of trustees
As explained rnore fvlly n the Statement of Truslees, Responsibihlies. the trustees (who a￿ also the
directors of the charitable Company for the purposes of company lawl are responsible for the preparation of
the financk?I ststements and for t£ing satisfied that ihey give a tNe fair view, and for such internal
control 8s the trustees delemiine 15 necessary lo enable the wepatation of ffinancial statements Ihal aTe free
from material misslatemenl. whether due to fraud or error.
In preparing the fina￿181 statements. Ihe trustees are responsible for assessing the tharitable companvs
ability to continue as a going concern. disclosing. as applicable, malteTS relaled to going concem and using
Ihe going concern basis of accounting unless the trustees either intend to liquidate th8 charitable company
orto cease operations, 01 have no realisit altemative but lo th) so.
Page g

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
VISION SUPPORT BARROW & DISTRICT
Our responslbilitles for the audit of thg ￿ancIal statements
Our objectives are lo obtsin ￿asonable assurance about whether Ihe financial sialemenls as a whole are
free from material misslatemenl. whether due to fraud or error. and lo issue a Report of the Independent
Audilors that indudes our opinh)n. Reax)nable assurance is a high level of assuran￿. but is not a
guaranlee that an audit conduded in accordance y￿th ISAS (UK) VAI always deled a material mi98L8tement
when li exists. Misslatemenls can arise from fraud or error and are considered material rf, indivithJally or in
the aggregate. Ihey could reasonabty be expeded to Infften￿ Ihe econom￿ decisDns of users taken on the
basis of Ih8se financial staternenls.
The exlenl lo which ¢wr procedures a￿ capable of detecling itr8gularitÈs, induding fraud is detsiled below..
Our approach lo t(lentifying and assessing the risks of material misstatement in respect of iffegularities.
including fraud and nOn-coM￿lance with laws and regUlat￿n5, is detailed below.
the eng8gemenl partner ensured that the engagement team collectively had the approwiate
competence, capabiliiies and skills to identify or recognise ￿n-COmplIar￿e with applicable laws ark
regulalions.,
we Identified the laws 8nd regulatbns awlkabie to the ch&lty tknwJh dL8cussions with directors and
othei management, and from our ￿mMercIal knowledge ond expew*nce ofthe charity sector..
we focuseé on spectfiG laws and regulations which we conSide￿d may have a direct material effect
on the financial state￿EntS or the operations of the company. induding the Companies Act20(%.
Charities Act 2011. taxalion legislation arnl dala wolection, empbynEnL en￿rOnMental and health
and safety legislatK)n'.
we assessed Ihe exlent of compliance with the laws and regukqlions idenlified eknove Ihrough making
enquiries of management and inspecting legal correspondence., and
identified laws and regulations were conynunicaled within the audit team regulaty and the team
remained alert to Instances of non4ompli8nce Ihroughout the audit
We assessed Ihe SUS￿ptib1￿ty of the t*arity's financial stalements to material mi5Statement, induding
obtaining an undei$landin9 of how fraud mighl occur. by:
making enquiries of management as to where they considered the￿WaS susceptibilty lo fraud. their
knowledge of actual, Suspected and alleged fraud. and
considering the intefflal controls in place lo milyate risks of fra￿￿ and non-complian￿ ￿th laws and
regulation8.
To address the risk of fraud through management bias and override of contro￿. we".
perfomied anatytical procedures to Identify 8ny unusual or unexpected refatN)nships,'
testsd jouinal enlries lo identify unusual transaclion$".
assessed whetherjudgemenls and assumptions made n determin￿9 Ihe accounting estimates were
indicative of polentr'al bias., and
investigated the ratbnale behind signifunt or unusual transact￿n$.
In response to the risk of irregularities and non-compliance with laws and regLAath￿s, we designed
procerlures which included. but weie not limited lo=
agreeing finan¢ial statement disclosures to underlying supporfing documentation.,
reading the minutes of meetings of those chaiged with goveinance.,
enqLJiring of management as to actual and potential litigation and claims: and
rev￿wIng correspondence wilh HMRC. relevant regulators including the Health and Safety
Executive, and Ihe charity's Wl advisors.
There are inherent Imilab'ons in our audit procedures des(xibed above. The more removed that laws and
regulations are from financial transadions, Ihe ￿s5 likely it is that we would become aware of
non-compliance. A￿d￿ng slandards also limit Ihe audit pro￿dy￿S required lo identify nonv¢ompliance ￿th
laws and ￿gUlationS lo enquiry of ihe trustees and other management and the inspection of regulatory and
legal corresponden￿, if any.
A fLJrther description of our responsibiltties for Ihe audit of the financial slat8men15 is located on the
Financial Reporbng Counul's website al www.frc.org.uk1audllo￿re5p0nSIbIIitIes. This descriplion forms part
of our Repotl of the Independent Auditors.
Page 10

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
VISION SUPPORT BARROW & DISTRICT
Use of our report
This report is made s￿elY to the Charitab￿ company's n*n*)ers. as a body, in accordance wilh Chapler 3 of
Part 16 of the Companies Ad 201X. Our audil work has been un(lertaken so that we might state to the
charitable company's members those matters we are required to stale to them in an auditots, report and for
no other pu￿oSe. To the fvllesl extent permitted by law. we do not accept or assurne responsibllty to
anyone other Ihan the charilable company and the charitsble conH)ary's members as a body. for oui 8udit
work. for this report, or for the opinions we have foimed.
Sarah F￿nn FCA (Senior Stalutory Audilor)
for and on behalf of RFM Audit Services LLP. Statutory Audilor
Unil 1. Guest House Fami
Runshaw Lane
Euxton
Chorfey
Lancashire
PR7 6HD
25 October 2024
Page11

VISION SUPPORT BARROW & DTSTRICT
STATEVENT OF FINANCIAL ACTIVITIES
IINCORPOIIATING AN INCOME AND EXPENDITURE ACCOUNTI
forthe Year Ended 31 March 2024
2024
Totsl
funds
2023
Totsl
lunds
Unrestrl¢ted Restricted
fvnd8
fund$
INCOME AND EN()OWMENTS FROM
Donations and legacies
230.747
317,541
548.288
459,331
Charltable activities
Oslley House
1.818.669
1.818.669
1.680,652
Other trading acbvities
Inveslmenl In￿Me
35.732
20.694
35.732
20,694
38.148
9,795
Total
2.105.842
317.S41
2.423,383
2.187,928
EXPENDITURE ON
Raising funds
44.711
44,711
41.255
Charltable activitips
Costs of administratbn and ViS￿n SupFQrt
Centre
Grants P8yable
Oslley House
Vision Support Team
Children's Fund
Daity living alds
Eye Clinic Liaison Offi￿r
Adivilies and Sports for Clients
Monday Night Gmup
Henry Smtth Grant
WAF
l(now Your Neighbourhood
310.182
62.950
373,132
66
1,619,028
22,394
15.027
10.163
9.896
7,538
2.420
27.755
13.621
2.510
179.265
1.146
1.525.420
53.539
15.113
13.197
11,529
8.864
3,830
28.000
1,610,526
16,346
6.502
6,048
15,027
10.163
9,896
7.538
2.420
27.755
13.621
2,510
Total
1,991.994
156.267
2.148.261
1.881,158
Nel gainslllosses) on invesknenls
15,989
15,989
121.3681
NET INCOME
Transfers between funds
129,837
385.849
161,274
(385.849)
291.111
285,400
22
Net movoment in fund8
515,686
(224,575)
291.111
285,400
RECONCILIATION OF FUNDS
Total funds brougm forward
3.039,812
326.878
3.366,6>)
3,081,290
TOTAL FUNDS CARRIED FORWARD
3.555.498
102.303
3,657,801
3.366.690
The notes fomi part of Ihese financ4al ststements
Page 12

VISION SUPPORT BARROW & DISTRICT
STATEMENT OF FINANCIAL POSITION
31 March 2024
2024
Total
funds
2023
Total
funds
Unrestricted Restrlcted
funds
funds
FIXED ASSETS
Intangible assets
Tangible assets
Investments
14
15 2.833.358
16
243,086
662
2,833.358
243,086
929
2.408,419
177,097
3,077,106
3,077,106
2,586,445
CURRENT ASSETS
Stocks
Debtors
Investments
Cash at bank and in hand
17
18
19
4.959
36,696
432.913
170,019
4,959
36,696
432.913
272,322
4.482
20,737
524.451
345,169
102.303
844.587
102.303
746.890
894.839
CREDITORS
Amounts falling due within one year
20
1166.195)
(166.195)
1114,594)
NET CURRENT ASSETS
478,392
102,303
580.695
780.245
TOTAL ASSETS LESS CURRENT
LIABILITIES
3.SSS.498
102,303
3.657.801
3.366.690
NET ASSETS
3.555.498
102.303
3,6S7.801
3.366.600
FUNDS
Unrestricted funds
Restricted fvnds
22
3,555.498
102.303
3.039.812
326,878
TOTAL FUNDS
3.657.801
3.366.S90
These financi81 statements have been prepared in acrnfdan￿ with 1he provisions appkcaLle lo charitable
companies sut¥'ect lo the small CoMpan￿S reg1￿.
The financial slalements were approved by the 8oard of Tnjstees and authorised for issue on
25 Odober 2024 and wwe syned on ils behall ty:
Mr S J Holli$- Trustee
The notes fomi part of these financial slalemenls
Page 13

VISION SUPPORT BARROW & DISTRICT
STATEMENT OF CASH FLOWS
for th8 Year Ended 31 March 2024
2024
2023
Cash flows from operating actlvmes
Cash generated from opeiations
362.842
415,257
Nel cash provided by operats'ng activities
362.842
415.257
Cash flows from Inve$tlng actlvllie$
Purchase of intsngible fixed assets
Purchase of tangible fixed assets
Purchase of fixed asset investments
Sale of fued assel investments
Movement on current asset investment
Dividends ￿ceiVed
{1.069>
{48,429}
(477.264)
150,0(W)
778
(210,018>
121
91,530
45
Net cash used in inveslwig activities
{435.689)
(258,617)
Change In cash and Cash equivalents
In the reportlng perlod
Cash and Cash equivalents at the
beginning of the reporting perfod
172.8471
156.640
345,169
188,529
Cash and cash gquival8nts at the end
of the reporting poriod
272.322
345,169
The notes fomi part of these financial statements
Page 14

VISION SUPPORT BARROW & DISTRICT
NOTES TO THE STATEMEKf OF CASH FLOWS
forthe Yoar Ended 31 March 2024
RECQNCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2024
2023
Net Income for the reporting period lag per Slalernent of
Flnanclal Actlvltles}
AdJu$bn¢nts for..
Depreciation charges
(Gainylosses on wiveslments
Dividends received
{Increaselldecrease in stocks
(Increaselldecre2se in debtors
Increaselldecrease) in credilors
291,111
285.400
52.600
(15.9891
145)
(477)
(15.9591
51.601
S6.356
21,368
{121)
1.211
6S,601
(14,5581
Net ¢a$h provlded by operdllor
362.842
415.257
ANALYSIS OF CHANGES IN NET FUNDS
At114r23
Cash flow
At 3113124
Net cash
Cash at bank and ￿ hand
345,169
(72.8471
272,322
345.169
(72.8471
272,322
Llquid r•sourG8s
Deposits induded in cash
Current asset investments
524,451
{91.538>
432,913
524,451
(91,538>
432.913
Total
869.620
(164.3851
705,235
The Tr)tes fom) part of Ihese financial Slalements
Page 15

VISION SUPPIJRT BARROY4 & DISTRICT
NOTES TO THE FINANCIAL STATEMEfftS
for thè Year Ended 31 Marth 2024
ACCOUNTING POLICIES
BASIS OF PREPARING THE FINANCIAL STATEMENTS
The financial stslemenls of the charit8ble company, which is a public benefit entity under FRS 102,
have been prepared in accordance with the Charities SORP (FRS 102} 'Accounting and Reporting by
Charities.. Slalement of Recommended Practice appl'cable to charilies preparing their accounts in
8ccordance with the Financial ReF)orb-ng Standard applicable in ihe UK and Republic of Ireland (FRS
102} leff8Ctive 1 January 20151,. Financial Repo￿ng St8ThJard 102 The Financial Reporting
standard applicable in the UK and Republc of Ireland, and the Companies Acl 21XK. The financial
slalements have been prepared under the histcwical ￿$1 convention with the exCEPt￿ of
investments which are induded al market Va￿e.
INCOME
All incoming resources are included wi the Siatement of Fnancial Adivities (SOFA) wh8n the chwity
is legalty entrtled to the income after any perbmiance conditions have been rr*l, the amounl Gan be
measured reliabty and it is probable thal the income will be received.
For donat￿nS lo be recognised charity wll have been nollfied of Ihe amounts and Ihe setUem8nl
dale in writing. If there are condilKJns attached to the donati¢Jn and thi5 requires a level of
performance before elltiuement can be obtained. then income is deferred until Ihose condrtw)ns are
ftjlly met or the fuifilment of those condilions is vthhin Ihe ￿nIrcl of the tharity. and il is probable that
they will be fvlfilled.
Don8ted facilities and donaled professional setryices are recognised wi income al their fair value when
their economic benefil is probable. rt can be meaSU￿d reliabty and the charity has control over th8
ilem. Fair value 15 detemined on the basis of the value of the gifl to the Charity. For example the
amount the charity would b8 wilh'ng to pay in the open markel for such facilities and services. A
Corresponding amount is recognised in expendilure.
No amounl is induded in the ffiancial ststemen15 ftjr volunteer bme in line wrth the SORP {FRS 102).
Vvhere practr"catrAe, gifts in kind Oonateu for Uislnbulion io the beneficranes oi tne cnafity are Include
in stock and donallons in the finanaal stalemenls upcm ￿￿1p1. Ir r( is impracticable lo assess the fa
value al receipt or rf the Costs to undertake such a valuatlon outs%Eigh aThy trenefits, then the fair
Value is recognised as a Component of donations when it is dk8tributed and 8n equNalonl amount
recognised as charitable expenditure.
Gtfts in kind donated for resale are Miduded al fair value. beng the expected proceeds from Sale les5
the expected cosls of sale. Where estimating the fair value is practicable upon receipt il Is recognised
in stock and 'lneome from other trading activilies,. Upon sale, the value of Ihe st￿% is Charged
againsl 'lncome from other trading activities, a￿1 the proceeds are recognised as 'In￿me from other
trading actiMlies'. Where it is Impract￿able lo fair value the rtem5 due to the volume of low value
Items they are not re¢ogntsed In Ihe financial statemenls until they are sold. This income is
recognised wilhin'lncome from olhertrading activilies,.
Fixed asset gifts in kind are recognised th ￿CeIVable and are induded al fair value. They are not
deferred over the life of ihe asset.
For legacies. en1itle￿Ent 15 the earfier of the charty being noiified of an iryendijg distribution or the
legacy being receiveé. Al this point Inc￿Me is recognised. On oc(8sion legacies will be notified lo
the charity however it is not possible lo measure the amount expected lo be distributed. On these
occasions, the legacy is Irealed as a corbtirvJenl asset and disdosed.
Income from trading actiwts8s illdudes irKome eamed from fundraising events and trading 8Ctiwties
to raise (unds for Ihe chaiity. Income is received in exthange fi)r Supplying goods and services In
order lo raise funds and is recc*Jnised vthen enlitlement has Octu￿e￿.
Page 16
Lx>ntinued...

VISION SUPPORT BARROW & DISTRICT
NOTES TO THE FINANCIAL STATEMENTS- continued
forthe Year Ended 31 March 2024
ACCOUNTING POLICIES- contifi￿d
INCOME
The Charity receives various grants which are recognised at f81r value when the charity has
entitlement after any pethmiance conditi￿$ have been mel. rt is probable thal the income will be
received and the amount can be measured reli8bty. If entitlement is not n*1 then Ihese amounts are
deferred.
Inve5trnent N)come is earned through holding assets for investment purposes such as shares. 11
includes dividends and interest. Wfftere il is not practicable to idenlfy inve5tmenl management costs
incurred withln 8 scheme with reasonable accuraw the inveslment i￿ome is reported nel of Ihese
costs. It is inC￿ded when the amount can be measured reliably. Interest and dividend ino)me is
rec¢yJnised as the charity's right to receive payment bs established.
EXPENDITURE
All expendilure is accounted for on an accruals basis and has b￿n classified undei headings thal
aggregale all costs related lo the category_ Expenditure is recognised Whe￿ there is a legal or
constructive obligation to make payments to third parties. it is probable that the seltlement will be
required and the amount of the obligabon can be measured reknabty. 11 is categorised under the
following headings:
Costs of raising funds includes staff costs. malerials and travel expenses;
Expenditure on charitable activities indudes staff costs and Oslley House costs., aTrJ
Other expendilure represents Ihose items not falkng into the Catego￿ above.
Grants payable lo third parties are within the charitable objectwes. ￿ere unconditional grants are
offered. this is accrued as soon as the recipient 15 notified of the grant as this give5 rise to a
reasonable expeclation that the recipienl will receive the grants.
Support costs are those that assisl the of the Charity do not direct￿ ￿present ¢harilable
8ctivilies and indude office costs. govemance Costs. administrative payroll costs. They are incuffed
directly in support of expenditure on the objects of the Chanty and include project management
carried out at the vision Support Centre. Where support costs cannot be directty attributed to
particular headings they have been allocated lo cost of raising funds aTrJ expenthture on charitable
activities on a basi$ consistent ￿th use of the resources.
Fund-raising costs are those inCu￿ed in seeking volunlw conlJibuttins and do not include Ihe costs
of éi5seminaling info￿al*)￿ in support of the d￿ritab￿ activrfÉes.
Grants offeied sU￿.e¢l lo condltkjns which have nol been mel at the year end dale a￿ noted as a
commitrnent but not accrued as expenditure.
ALLOCATION AND APPORTIONMEMT OF COSTS
Supporl costs comprise ￿SIS for the runnng of the Charity kself as an organisalion. ￿ere these
¢osts cannot be direcuy attributed lo any Speci￿ heading they are apporlioned to govemanrk. Costs
of charitable activib.es and cosls of generating fvnds. The apFOrtionmenl is based on Ihe lime and
effort spent in Ihese areas.
TANGIBLE FIXED ASSETS
Depreciaticn is calculated so as to vKile off the cost of an asset. less its eslimaled residual value,
over the useful eeonorric lrfe of that assel as follows".
Freehold Property
Planl and machinery
14% straight line
25% reducing balar￿@
Where donations are received for sp8ak equipment. the donatnn is included in income. Ihe asset is
capitalised and dep￿Ciall0n is charged on the full anTr)unl.
STOCKS
Stocks are staled at the k)wer of cost and eslinated costs to cxsmplele and sell, aftei making due
Page 17
conbnued...

VISION SUPPORT BARROW & DISTRICT
NOTES TO THE FINANCIAL STATEMENTS. contlnued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES - Mntlnued
STOCKS
allDwance for obsolete slow moving items.
Cost is calculated using the first-in, first-out method
TAXATION
The charity is an exempl charity bMlhin the meaning of SChed￿e 3 of Ihe Charities Act 2011 and is
considered to pass Ihe tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore il
meets the definitKJn of a tharitable company for UK corporation lax purposes.
FUNDACCOUNTING
Unreslrithd funds are availatle for use at the discretion of the Twstees in fvrtherance of the general
objedives of the charity and which have not been designated lor ￿he1 purposes.
Des*Jnaled fvnds comprk%e unrestrirted fvnds that have been set aside by the Trustees for particular
purposes. The aim and use of each designated fund is set out ￿ the noles to th8 financial
ststemenls.
Restricterl funds are lunds wh￿h are lo be used in accordance with speafic restrictions imposed by
donors or which have been raised by the Charity for particular purposes. The cosl of raising and
admlnislerrng such funds are charged against the specific fund. The aim an¢J use of each restrided
fund is set out in the notes io the fina￿187 slalements.
PENSION COSTS AND OTHER POST41ETIREMENT BENEFITS
A group defined Contribut￿ pension scheme is availab￿ to bcth new and existing employees.
INVESTMENTS
Investments are recognised Initi'al￿ at fair value whlch Is normalty t1￿ transaction pri￿ exduding
transaction costs. Subsequently. they are measured at fair value with Changes recognised in 'net
gains l {k)sses) on investsnenls. in the SOFA rf the shares are publidy trade(1 or their fair value can
otherwise be measu￿4 reuaDty. otner mvestsnents are measured at cost le55 Impathent.
Current asset investments are short terrn highty liquid investments and are held 81 fair value. These
Include cash on deposit and Cash equivalents wilh a maturity of less than one year.
LEASING COMMITMENTS
Assets aGquired under finance leases are capitalised and depreci81ed over the shorter of the lease
term and the exrected usefijl life of Its asset. Minimum lease payments are apwrtion8d betsveen
the ffinance charge and the ￿dUd10n of Ihe outstanding ￿ase liability u&ng the effeclive interest
method. The related obligatic¥bs, nel of future finarKe charges. are induded in ctedilors.
Rentals payable and receivable under Operati￿ leases are charged to the SOFA on a straight line
basis over the period of the lease.
DEBTORS AND CREDITORS RECEIVABLE I PAYABLE VVITHIN ONE YEAR
Debtors and creditors wf(h no staled inleresl rale and re￿Nable or payable within one year are
recorded al transaction pr￿e. Any losses artsing from impair￿t a￿ recogniqed In the profil and
logs 8ecounl in other administrabve expenses.
Page 18
conb'nued...

VISION SUPPORT BARROW & DISTRICT
NOTES TO THE FINANCIAL STATEMENTS- continued
for th8 Year Ended 31 March 2024
DONATIONS AND LEGACIES
2024
2023
Donations
Legacies - General
Grants
Donations- Osljey House
Payroll Giving
Monday Night Gro
53.Crf)7
176,342
277.867
38.W9
52.061
242.506
156,521
4,497
11
3.735
2,157
548,288
459.331
OTHER TRADING ACTivrriES
2024
2023
Appeals ¢knatlons
Boxes
st￿et and store collecth)ns
Loose change appeal
Weather fottery
Miscellaneous fvndraising events
Recycling commlssion
Daity living aids sales
Summer raffle
Outside collections
4,500
1,665
6,103
1,654
1,959
11,359
450
154
1.547
35
15,226
3,713
2.051
578
6,523
13,049
1.528
1,618
35,732
38.148
INVESTMENT INCOME
2024
2023
Bank interest receivable
Dividends received
20.649
45
9.674
121
20,694
9.795
Page 19
continued...

VISION SUPPORT BARROW & DISTrICT
NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024
INCOME FROM CHARITABLE ACTIVThIES
2024
2023
Activity
Oslley House
05Uey House
0511ey House income
Bungalow rentals
1.788.846
29,823
1,643,396
37.256
1.818.669
1.680.652
RAISING FUNDS
RAISING DONATIONS
2024
2023
Staff costs
Materials
Travel expenses
15,707
1,066
425
12,927
836
492
17,198
14,255
OTHER TRADING AcnvrriES
2023
Opening stock
Closlng stock
Staff costs
Advertising
Sundries and cleaning
Bank charges
3.875
(4.074)
24,013
1.974
1.525
4.544
13.8751
22,587
686
1,930
1.128
27,513
27,000
Ag9regale amounts
44,711
41,255
Page 20
conbnued...

VISION SUPPORT BARROW & DISTRICT
NOTES TO THE FINANCIAL STATEMENTS- ¢ontinued
for the Year Ended 31 March 2024
CHARITABLE ACTIVITIES COSTS
Grant
fundlng of
actlvltles
(see note
8}
Support
costs ($¢6
notè 9)
Dirgcl
Costs
Totals
Costs of admini5tralion and Vision
Support Centre
Grants payable
Oslley House
Vision Support Team
Children's Fund
Daily living aids
Eye Clinic Liaison Officer
Activities and Sports for Cl*nts
Monday Night Group
Henry Smith Grant
WAF
Know Your Neighbourhood
83.980
289,152
373.132
66
1,619.028
22.394
15,027
10.163
9,896
7,538
2.420
27.755
13,621
2.510
1.570.817
15,173
14,994
10.163
8.866
48,211
7.221
33
1.030
7,538
2.420
27.2S4
12.145
2.510
501
1,476
1.748,322
355,162
2,103,550
GRANTS PAYABLE
2024
2023
Grants payable
528
SUPPORT COSTS
Governance
costs
M•nagement Finance
Totals
Cosls of adminlstraiion and Vision
Support Cenlre
Ostley House
Vision Support Team
Children's FLtnd
Eye CliniG Liaison Officer
Activities and Sports for Clients
Henry Smith Granl
WAF
249.467
24,887
7.221
33
1,030
7.538
501
1.476
3.494
17.815
36,191
5,509
289,152
48.211
7.221
33
1.030
7,538
501
1,476
292,153
21.309
41,700
3S5,162
Page21
continued...

VISION SUPPORT BARROW & DISTRICT
NOTES TO THE FINANCIAL STATEMENTS - continugd
for Ihe Year Ended 31 March 2024
SUPPORT COSTS - contlnued
Activity
Managemenl
Governance costs
Basls of allocatlon
Proportionale Usage
Proportionate Usage
10. NET INCOMEIIEXPENDITUREI
Net incomel{expendilu(e) is ststed after charging1(C￿ drfing)=
2024
2023
Auditots, ￿muneral
AuditOfS' remuneration for non audit wo
Dep￿CiatiOn- owned assets
Hire of p18nl and machinery
Computer software amortisath'on
8,264
7.339
833
56,216
3,587
140
52.325
267
11. TRUSTEES. REMUNERATION AND BENEFITS
There were no Trustees, remuneraknn or other benefits for the year ended 31 March 2024 nor for the
year ended 31 March 2023.
TRUSTEES. EXPENSES
There wer8 no Tru$tees' expenses paid for Ihe year erKled 31 March 2024 nor for the year ended
31 Marth 2023.
During Ihe year. expenses amounting to £n￿ We￿ reimbursed lo Twslees (2023.. Nil).
During the year. Mr$ V J Robinson. Ihe former Tr¢asurer. received honO￿lla of nil12023.. £1,fM)O).
12. STAFF COSTS
2024
2023
Wages and salaries
Social securlty costs
Olher pensK)n Gosl$
1,413,380
114,564
23.228
1,311,531
97,819
29.019
1,551.172
1,438,369
The average ￿nIhty number of erryknyees during the year was as folkM5:
2024
2023
54
Ostley House slaff
Shop staff
Aéfflinislr81ion staff
Fund ralsing staff
Vision Support Team staff
80
72
The majority of staff employed by the tharity work on a part lime basis.
No employee receNed re￿￿neratIOn above £60.(MJ).
Page 22
conlinued.,.

VISION SUPPORT BARROW & DISTRICT
NOTES TO THE FINANCIAL STATEMENTS- continued
for Ihe Year Ended 31 March 2024
13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTMTIES
Unrestri¢t8d Restrlcted
fund8
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
111.852
347.479
459.331
Charitable a¢tiviknes
OSW House
1,680,652
1,680,652
Other trading activities
Investment income
38,148
9.795
38,148
9.795
Total
1.840.447
347,479
2.187.926
EXPENDITURE ON
Raising fvnds
41,228
27
41,255
Charitable activltles
Costs of adminislralion and Vision
Support Cenlre
Grants payable
Ostley House
Vision Support Team
Children's Fund
Daity living aids
Eye Clinlc Liaison Officer
Activities and Sp￿$ lor Clients
Monday Night Group
Henry Smith Grant
134,172
1,146
1.521.886
36,602
45.093
179.265
1,146
1.525,420
53,539
15,113
13.197
11,529
8.864
3,830
28,000
3.534
16,937
15,113
13,197
11,529
6,049
3,830
28.000
2.815
Totsl
1.751.046
130.112
1.881.158
Nel gainslllossesl on invesltr*nts
121.3681
121.368)
NET INCOME
Trdnsler8 between funds
68.033
9.370
217.367
(9,3701
285.400
Net movement In funds
207.997
285,400
RECONCILIATION OF FUNDS
Tclal funds brought forward
2.￿2.410
118,880
3,081,290
TOTAL FUNDS CARRIED FORWARD
3,039.813
326,877
3.366,690
Page 23
continued...

VISK)N SUPPORT BARROW & DISTRICT
NOTES TO THE FINANCIAL STATEMENTS - contlnued
for the Year Ended 31 March 2024
14. INTANGIBLE FIXED ASSETS
Computer
COST
At 1 April 2023 and 31 March 2024
1,069
AMORTISATION
At 1 April 2023
Charge for year
267
Al 31 March 2024
407
NET BOOK VALUE
Al 31 March 2024
662
At 31 March 2023
929
15. TANGIBLE FIXED ASSETS
Freehold
propety
Plant and
machinory
Totsls
COST
At 1 April 2023
Additions
2.470,410
428.381
613,844
48,883
3.084,254
477.264
At 31 March 2024
2,898.791
882.727
3,561,518
DEPRECIATION
At 1 April 2023
Charge for year
176.511
21.041
499.324
31.284
675.835
52.325
At 31 March 2024
197.552
530,608
728.160
NET BOOK VALUE
At 31 March 2024
2.701.239
132.119
2,833.358
At 31 March 2023
2293,899
114.520
2,408,419
16. FIXED ASSET INVESTMENTS
Llsled
Unlisted
Investm¢nts invgstments
Totals
MARKET VALUE
Al 1 Apiil 2023
Additions
Revaluations
176.997
50.OC()
1 5.989
100
177,097
50.000
15.989
Al 31 March 2024
242,986
100
243,086
NET BOOK VALUE
At 31 March 2024
242.988
100
243,086
Al 31 March 2023
176,997
100
177,097
Page 24
continued...

SION SUPPORT BARROW & DISTRICT
NOTES TO THE FINANCIAL STATEMENTS- conltnued
for the Ygar EndBd 31 Mareh 2024
16.
FIXED ASSET INVESTMENTS - ¢ontinued
There were no Investrnenl assets outside the UK.
Cost or ValUatK￿ al 31 March 2024 is ￿presented by..
Listed
Unlisted
invgstments Investments
Totsls
Valuallon in 2024
Cost
16,15n
249.143
16,157)
249.243
100
242.986
100
243.086
17. STOCKS
2024
2023
Oslley House stock
Visbn Support Centre stock
885
4.074
607
3,875
4.959
4,482
18. DEBTORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR
2024
2023
Trade debtors
Other debtots
Piepaymenls and accrued Ir￿1n
8.217
10.837
17.642
5.444
15,293
36.69S
20.737
19. CURRENT ASSET INVESTMENTS
2024
2023
Charty Bank
432,913
524,451
Page 25
Continued...

VISION SUPPORT BARROW & DISTRKT
NOTES TO THE FINANCIAL STATEMENTS- conunued
for the Year Ended 31 March 2024
20. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade ¢reditor8
Social security and other taxes
Other creditors
Accruals and defefted income
44.605
23,568
19,573
78,449
12,811
21.213
5.889
74,681
166,195
114.594
21. LEASING AGREEMENTS
Minimvm lease payments under non-can￿lIaLIe operaliig leases fall due as foll¢M'.
2024
2023
Wthin one year
Be￿en one and fve years
In more than five years
6,969
16.256
22.395
19.151
6D6
23,22S
42,152
22. MOVEMENT IN FUNOS
Net
movement
in funds
Transfer8
between
funds
At
3113124
At 114123
Unrestrl¢led funds
General fund
Fixed assel fund
New Lift Project
594.049
2.407.(K15
38,758
182.437
(52.600)
155.OD8)
479.615
138.7581
721,478
2.834,020
3.039.812
129.837
385.849
3,555,498
Restrlcted funds
Children's Fund
Ostley House Residents Amen1￿e$
Fund
Henry Smith Charity funding for visi
support officer
Eye Clinic Llalson OffKer
Activities for Clients
Monday NightGroup
Infection control granl
Innovations Officer
National Lottery Funding for vision
support offi￿r
Lrfl Project
Know Your NeighI￿r
10.493
2,850
13,923
4.495
4.484
8,979
9,465
77
2.107
770
15.538)
1263)
11,572
5,538
3.475
3.122
18,929
3,212
3.122
23,665
4,736
23,964
252.858
{2.904}
1 SO.984
4.048
21,060
11.875
4.048
{391,967)
326.878
161.274
{385,849)
102.303
TOTAL FUNDS
3.366.6
291,111
3,657.801
Page 26
conlinued...

VISION SUPPORT BARROW & DISTRICT
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 31 March 2024
22.
MOVEMENT IN FUNDS - contIn￿l
Net movement in fwjds. included in the above are as folknvs..
Incoming
resource8
Resour¢es Galns and Movernent
gipendod
losses
In funds
Unrestrlcled funds
General fund
Fixed asset fvnd
2,105.842
(1.939,394)
{52,600)
15.989
182,437
(S2.￿0)
2.105.842
Restrlcled funds
Children's Fund
Ostley House Residents Amen￿eS
Fund
Henry Smith Chairty funding for vision
support offi￿r
Eye Clinic Lkqison Officer
Activities for Clients
Monday N￿9h1 Group
Innovations Officer
National Lottery Funding for vision
support offi￿r
Lift Project
WAF
Know Your Neighbour
{1,991.994)
1S,989
129.837
18.457
(I5.f￿•TI
2,850
6.409
11,925)
4,484
33.800
11,814
2.000
2.157
20.1XX)
{31.693)
(11.044)
17.538)
{2.420)
115.264)
2,107
770
15.5381
1263)
4.736
45.691
150.984
13.621
12.608
(48,595)
{2.9041
150,984
(13.621)
18.560)
4,048
317,541
I1￿.287)
161,274
TOTAL FUTrKIS
2,423.383
(2.148.261)
15.989
291.111
Page 27
conlinued...

VISION SUPPORT BARROW & DISTRICT
NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 Mar¢h 2024
22.
MOVEMENT W FUNDS - contlnued
Comparatives lor movement In funds
Nel
movement
in funds
Transferg
between
funds
At
3113123
Al 114122
Unrestrlcted funds
Geneial fund
Fixed asset fvnd
Vision Support Centre
New Lift Project
512,626
2.411.026
127,258
{56.3561
(2.870)
145.835)
52.335
2.B70
594.049
2.407.(K)5
38.758
38,758
2,962,410
68,032
9.370
3,039.812
Restrlcted funds
Children's Fund
Oslley House Residents Amenili85
Fund
Henry Smllh Charty funding for vision
support officer
Eye Cllnic Liaison Officer
Activities for Cllenls
Monday Night Group
Infection control granl
Innovations Officer
National Lottery Funding kjr ￿810n
support officer
Lift Project
11,427
(1.024)
10,493
2,616
2,943
4,495
8.404
32
1.061
903
7.538
{951
9,465
77
18581
{7,5381
3,570
3.122
15,866
3,475
3,122
18,929
3,063
22,135
51,708
1,829
201.150
23,964
252,858
118.880
217.368
(9,370)
326,878
TOTAL FUNDS
3.081.290
285.400
3,366.6
Page 28
continued...

VISION SUPPORT BARROW & DISTRICT
NOTES TO THE FINANCIAL STATEMENTS- conttnued
for the Year Ended 31 March 2024
21 MOVEMENT IN FUNDS - Continued
Comparative nel nb)vement in funds, induded in Ihe above are as follcy•ts:
Incomlng
resources
Resources
expended
Gains and Movement
losses
In fund8
Unre¥trict8d funds
General fund
Ftxed asset fund
Vision Support Centre
1,840,447
(1.691,821)
{56,356)
12,870)
(21.368)
127,258
156.3561
12,8701
1.840,447
(1.751.047)
121.368>
68,032
Re$tri¢ted funds
Chlldren's Fund
Ostley Hcw8e Residents Amenities
Fund
Henry Smith Charity funding for vision
support offlcer
Eye Clinic Liaison Officer
ActNilies for Clients
Monday Nighl Group
Innovations Offi￿r
National Lottery FU￿ling for vision
support officer
Lift Project
14.140
(15.164)
{1.024)
4.4
11.553)
2,943
(31.938)
(11.529)
(6,049)
(3.830)
{16.937)
1,061
903
7,538
(951
3.063
12.432
13.587
3,735
20,0(M)
44,940
201.150
(43.111)
1.829
201.150
347,479
(130.111)
217,368
TOTAL FUNDS
2.187.926 (1.881,158)
(21,368}
285.4C()
23. RELATED PARTY DISCLOSURES
There were no rebled paty transactions for the year ended 31 MarGh 2024.
24.
PURPOSES OF DESIGNATED FUNDS
Fixed asset fund
The fixed assets fund has been set up to assist in ident￿.￿j th)se fijnds that are nol free fvnds and il
rep￿sents the net book value of tarrfjible )Ixed assets. less reLgled liabililies.
New Ilft project fund
The new lift project fund has been sel up to designate funds towards Ihe new 1.ft prq'ecl, for the
Con$tn￿t￿n of a new fire slretcher lrft at Ostley House. which the Charity is fundraising for.
Page 29
conthnued...

VISION SUPPORT BARROW & DISTRICT
NOTES TO THE FINANCIAL STATEMENTS - confjnued
for the Year Ended 31 March 2024
25. PURPOSES OF RESTRICTED FUNDS
Children & Young People Project
The Children & Young People Project fund represents the reslricied 8mounl received which has been
set aside for supporting chiklren and young pecyle.
08lley House Residents Amenlty Fund
The Oslley House Resldents Amenity Fund represents the re5trthd amounl rec8t¥ed whtch has
been Set aside for the prowsion amen[t￿5 for the reydents of Osuey House.
Vl$lon Support Officer
Our Vision Supwrt offic￿[S are funded from restsicted grants. The Nakn'onal Lottery and Henry Srnith
Ch8rity are the funders that suppori this proje¢L
Eye Cllent Llalson Offlcer
The Eye Client Liason Officer fund represents Ihe restricted armunt reeeNed which has been sel
aside for the proM￿On of a liaison offi￿[ to aid the visually impaired people in the lo(xl hospilal.
Activiti0$ for Vlsualty Impalred People
The Activities for Clients fijnd represents the restricted amounl received which has been Sel aside for
ihe provision of attivilies and equipmenl for visualty impaired people.
Monday Night Group
The Monday Nighl Gr￿p fund represents Ihe restricted amount received whlch has been sel aside
for acbvilies 8nd entertainment fiy visualty impaired people.
Exlgllng Ilft project
The existing lift project ￿nd represents the restiided amount tewved for repairs to the existing Ilft.
Infeellon Control Grant
This (und Is to support care faclitses with ts costs of additional prc¢edures to prevent inÈctious
¢Jiseases from spreading.
InnovoUon8 Officer
This projed is to supwrt Msualty impaired people wth devebpments vi tethnokjgy.
Know your Nelghbour
This project is to tsckie loneliness across England lo connect olners Iwthln the community.
Page 30

VISION SUPPORT BARROW & DISTRICT
DETAILED STATEMETrif OF FINANCIAL ACTIVITES
for the Year Ended 31 March 2024
2024
2023
INCOME AND ENDOWMENTS
Donatlong and legacios
Donations
Legacies - General
Grants
Donalions- Ostley HLwse
Payroll Giwng
Monday Night Group
53,007
176.342
277.867
38.909
52.061
242,506
156,521
4.497
2,157
3.735
548,288
459.331
Other tradlng actl¥itie8
Appeals donations
Boxes
Street and store colecttons
Loose change appeal
Weather lottery
Miscellaneous fundraising events
Recycling commis￿On
Daity living aids sales
Summer raffle
Oulslde collections
4,500
1.665
6,103
1,854
1,959
11.359
450
154
1.547
35
15.226
3,713
2.051
578
6,523
168
13.049
1,528
1.618
35.732
38.148
Inveslment in¢ome
Bank Inte￿$t receiv8bl8
DNidend8 received
20.649
45
9,674
121
20,694
9.795
Charftablp actlvltles
Ostley House Incorne
Bungalow rentals
1.788,846
29.823
1.643,396
37,256
1,818,669
1,680,652
Total Incoming resources
2,423,383
2.187.926
EXPENDITURE
R•lslng donation$
Wages
Soclal security
Pensions
Materials
Travel expenses
14,870
607
230
1.066
425
12,285
461
181
836
492
17,198
14.255
This page nol fomi part of the statutory ffinanaal statements
Page 31

VISION SUPPORT BARROW & DISTRICT
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 March 2024
2024
2023
Ra151ng donatlons
other tradlng activltle8
Opening stock
Wages
Social securty
Pensiorss
Advertising
Sundries and deanir
Bank charges
Closing st￿k
3.875
22.499
1,161
353
1,974
1,525
200
{4,074)
21,190
1.087
310
1.930
1.128
(3,875>
27,513
27.C(10
Charitable a¢tivltles
Wages
Social security
Penslons
Rales and water
Insurance
Light and heal
Telephone
Postsge and ststitsnery
Sundries
Opening stock
Purchase of provisions
Closing stock
Laundry equipment rental
Repairs and decooling
Training allowance
Daily living aids
Mfir818ss and talking equpment
Socials and outings
Legal and professional fees
NewslapÈ expenses
Monday Night Group
Ostley House expenditure
Plant and machinery
Grants to individuals
1.218.222
91.818
21,258
21.017
18.043
108,462
6,101
3.266
44.625
607
72.707
18851
26.043
54.416
517
10,163
25
9,549
4.470
621
2,420
3,566
31,291
66
1.133.823
84,684
20,351
16.408
13,379
47,632
2,841
751
39,421
1,149
60,715
{6071
21,178
32,675
446
13,197
25
4,513
7.161
756
3.830
2.617
35,174
528
1,748,388
1.542,447
Support ¢osts
Management
Wages
Social security
Pensions
Hire of plant and mathinery
R8tes and water
Insurance
Light and heat
Telephone
Carried fornard
157,789
20,978
1.387
144,233
11,587
8,177
3,587
1,430
6,732
5,042
4,180
184,968
1,916
3,033
1BS.792
This page does not lo￿ part of the stslutory finanraal statements
Page 32

VISION SUPPORT BARROW & DISTRICT
DETAILED STATEMENT OF FINANCIAL ACTMTIES
for the Year Ended 31 March 2024
2024
2023
Management
Brought foM8rd
Postage and stalionery
Sundries
Repairs & renewals
Travelling expenses
Computer maintenance
Cleaning
Training
Socl8ls and outin95
Exhibitions & events
Grant monitoring & evahjation
185.792
6.152
13.017
37.634
13.277
7.544
1.360
13,993
937
224
12.223
184,968
13,524
6,939
4,814
8,173
7.OS8
433
6,754
593
7.381
292,153
241.443
Flnan¢•
Computer software
FreehL)Id propety
267
21,042
140
21.042
21.309
21.182
Govemance costs
Auditors, remuneration
Auditors, remuneration for rxin audit work
Bank charges
Legal and professional fees
8.264
7.339
833
1,687
24,972
5,509
27.927
41,7(X)
34,831
Total resources expen(ied
2.148.281
1.881,158
Net In¢om8 before galns and l¢)sses
275.122
306.768
Reallsed rttognlsed galn8 and losses
Realised gainslllo55esl on fixed asset
investments
15.989
121.3681
Netlncome
291,111
285.400
This page does r￿t fonn part of the statutory financial Statements
Page 33