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for the Year Ended 31 March 2025
for the Year Ended 31 March 2025
for the Year Ended 31 March 2025
Henry Smith Charity
for the Year Ended 31 March 2025
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End of Year
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for the Year Ended 31 March 2025
for the Year Ended 31 March 2025
Mrs C Huddleston - Support Manager
for the Year Ended 31 March 2025
t
FT
VISION SUPPORT BARROW & DISTRICT
REPORT OF THE TRUSTEES for the Year Ended 31 March 2025
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by the Board of Directors 26 September 2025 and signed on its behalf by:
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L
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Mrs V Wilton - Trustee
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ended 31 March 2025 which comprise the Statement of Financial Activities, the Statement of Financial Position, the
give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF VISION SUPPORT BARROW & DISTRICT
Matters on which we are required to report by exception
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 misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
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adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
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the financial statements are not in agreement with the accounting records and returns; or
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certain disclosures of trustees' 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; or
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- thetrustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees.
Responsibilities of trustees
As explained more fully in the Statement of Trustees' Responsibilities, 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 determine is necessary to enable the preparation offinancial 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.
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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF VISION SUPPORT BARROW & DISTRICT
Our responsibilities for the audit of the financial statements
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 a Report of the Independent Auditors 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.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, is detailed below.
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the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
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we identified the laws and regulations applicable to the charity through discussions with directors and other management, and from our commercial knowledge and experience of the charity sector;
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we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, Charities Act 2011, taxation legislation and data protection, employment, environmental and health and safety legislation;
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we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and
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identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit
We assessed the susceptibility of the charity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
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making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and
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considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
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To address the risk of fraud through management bias and override of controls, we:
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performed analytical procedures to identify any unusual or unexpected relationships;
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tested journal entries to identify unusual transactions;
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- assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and
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investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
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agreeing financial statement disclosures to underlying supporting documentation;
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reading the minutes of meetings of those charged with governance;
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enquiring of management as to actual and potential litigation and claims; and
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reviewing correspondence with HMRC, relevant regulators including the Health and Safety Executive, and the charity’s legal advisors.
There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.
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26 September 2025
for the Year Ended 31 March 2025
a 0 OD
VISION SUPPORT BARROW & DISTRICT
STATEMENT OF FINANCIAL POSITION
31 March 2025
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|Restricted|Total|Total|
|funds|funds|funds|funds|
|Notes|£|£|£|£|
|FIXED|ASSETS|
|Intangible|assets|14|395|-|395|662|
|Tangible|assets|15|2,904,870|-|2,904,870|2,833,358|
|Investments|16|240,693|-|240,693|243,086|
|3,145,958|-|3,145,958|3,077,106|
|CURRENT|ASSETS|
|Stocks|17|4,519|-|4,519|4,959|
|Debtors|18|35,709|360|36,069|36,696|
|Investments|19|405,593|-|405,593|432,913|
|Cash|at|bank|and|in|hand|238,063|107,313|345,376|272,322|
|683,884|107,673|791,557|746,890|
|CREDITORS|
|Amounts|falling|due|within|one|year|20|(130,629)|-|(130,629)|(166,195)|
|NET CURRENT ASSETS|553,255|107,673|660,928|580,695|
|TOTAL ASSETS|LESS|CURRENT|LIABILITIES|3,699,213|107,673|3,806,886|3,657,801|
|NET ASSETS|3,699,213|107,673|3,806,886|3,657,801|
|FUNDS|22|
|Unrestricted|funds|3,699,213|3,555,498|
|Restricted|funds|107,673|102,303|
|TOTAL FUNDS|3,806,886|3,657,801|
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These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 26 September 2025 and were signed on its behalf by:
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Ly x vot‘ 2
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Mrs V Wilton - Trustee
The notes form part of these financial statements
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for the Year Ended 31 March 2025
for the Year Ended 31 March 2025
for the Year Ended 31 March 2025
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for the Year Ended 31 March 2025
a O_O
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Activity
There were no Trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
There were no Trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
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|---|---|---|
|Ostley|House|staff|
|Shop|staff|
|Administration|staff|
|Fund|raising|staff|
|Vision|Support Team|staff|
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for the Year Ended 31 March 2025
for the Year Ended 31 March 2025
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|---|---|---|---|
|At|1|April|2024|
|Charge|for|year|
|At|31|March|2025|
|NET|BOOK VALUE|
|At|31|March|2025|
|At|31|March|2024|
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|---|---|---|---|
|At|1|April|2024|
|Additions|
|At|31|March|2025|
|DEPRECIATION|
|At|1|April|2024|
|Charge|for|year|
|At|31|March|2025|
|NET|BOOK VALUE|
|At|31|March|2025|
|At|31|March|2024|
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|---|---|---|---|
|At|1|April|2024|
|Revaluations|
|At|31|March|2025|
|NET|BOOK|VALUE|
|At|31|March|2025|
|At|31|March|2024|
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for the Year Ended 31 March 2025
for the Year Ended 31 March 2025
for the Year Ended 31 March 2025
for the Year Ended 31 March 2025
There were no related party transactions for the year ended 31 March 2025.