REGISTERED COMPANY NUMBER: 03178631 (England and Wales)
REGISTERED CHARITY NUMBER: 1055498
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
FOR
HAMPSHIRE ASSOCIATION FOR THE CARE OF
THE BLIND

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Page
About Opensight (Hampshire Association for the Care of the Blind)
Introduction from Chair of Trustees, Jane Brooks
2to3
Chief Executives Review, Chris Dixon
3to14
Referen￿ and Administrative Details
15
Report of the Trustees
16to20
Structure, Governance and Management
Finance Review
Statement of Trustees, responsibilities
Independent examiners Report
21
Statement of Financial Activities
22
Balan￿ sheet
23
Notes to the Financial statements
24to39

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
About Opensight (Hampshire Association for the Care of the Blind)
OBJECTIVES AND ACTIVITIES
Opensight Hampshire (Hampshire Association for the Care of the Blind) is a small
independent charity that is making a difference to the lives of thousands of visually impaired
people in Hampshire every year.
Our Mission is to provide a lifetime of support to visually impaired people of all ages.
Our Vision is to be able to offer a full range of practical and emotional support throughout
the County, including a personalised and accessible service, giving our Servi￿ users the
confidence to be independent and maintain this throughout their life.
What We Do
During 2023124 Opensight Hampshire continued to operate a hybrid service, with our staff
and volunteers supporting service users by phone, email, video call, group sessions and 1
2 1 home visits. We use 23 venues across the county to provide direct support to those with
a visual impairment that need us.
We deliver a range of services including..
Independent living advice.
An equipment service.
Information hubs.
Information days.
Leisure and social clubs and activities.
Benefit support.
Child, young people, and family service.
Working age groups and activities.
Educational talks and interactive sessions.
Our support is delivered at different levels, depending on client need. From one of brief
interventions providing information, to a series of interventions, through to ongoing support
through our groups and activities.
Access to our services is through self-referral, sensory services, adult social care, local eye
clinic liaison officers, and other local sight loss charities. Together we work to make the
referral path as smooth as possible and delivered in a person-centred way.

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
Introduction from Jane Brooks, Chair of Trustees
l am de5ighted to have been elected the new Chair of Trustees as Sue Walker. our former
Chair, had served her maximum term of office and resigned from the Board. On behalf of
the Trustees and the Opensight Team. I would like to express our grateful thanks to Sue,
for her many years of tireless service and dedication to our Charity. Sue's contribution of
ideas, energy, enthusiasm and thoughtful guidarl￿ have been invaluable and helped us
accomplish so much, and we wish her well for the future.
We have also said farewell this year to David McKeigue, our former Chief Executive Officer,
as he stepped down from the post he had held since 2016. David's commitment to the
Charity is greatly appreciated, particularly as, under his leadership, we sought and
implemented innovative ways to continue supporting those who needed our help throughout
the Covid-19 pandemic, despite the innumerable challenges those difficult times brought to
us all. David was also instrumental in leading the many wonderful events through which we
celebrated Opensight's Centenary. We thank David for all his hard work and send our best
wishes to him for a happy retirement.
In David's wake, the Opensight Team warmly welcome our new Chief Executive Officer,
Chris Dixon, and we very much look forward to working alongside Chris as he settles into
his new role and starts to Introdu￿ further improvements to the services that we offer to
those with visual impairment.
The Board of Trustees would like to acknowledge, and thank, all our exceptional staff for
their hard work and dedication. We are so proud of each member of our staff team, of the
excellent services they provide for our service users and of the impressive outcomes that
they are achieving that help so much to make a difference to the lives of those with visual
impairment.
And on behalf of the staff and the Trustees, I would like to express our huge thanks to our
remarkable volunteers. Opensight continues to benefit from their hard work and unstinting
support and we are grateful to them for all that they do in support of the Charity.
Amongst our valued Volunteers are the Trustees of Opensight, with whom it is my pleasure
to work alongside. My thanks go to each of our Trustees for all their work, their dedication
and their commitment to supporting the Charity.
In addition to Sue Walker stepping down as Chair of Trustees, we have seen the following
changes to the Trustee Board this year:
Appointed: Dr Vivien Robins (appointed 19 June 2023)
Resignation.. Penny Melville-Brown (resigned 8 November 2023)
Resignation.. Chris Schultz (resigned 1 June 2024)
We wamly welcome Vivien to the Opensight team and we thank Penny and Chris for their
support and wish them both well for the future.
We would also like to thank all the organisations with whom we work in partnership, and our
funders, for their hugely appreciated support.

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
As a Team, we are very much looking forward to the coming year and to implementing
changes that will enable us to further improve how we help and support our serrfice users.
We are always keen to receive feedback on our service provision and delivery so please do
get in touch with us at Opensight if you would like to share your views with us.
Chief Executive Officers Review- Chris Dixon
Firstly, I would like to thank the Opensight team for welcoming me to the organisation in
February 2024. 1 recognise change is a challenge, but everyone has enabled me to bed in
and start moving the organisation forward.
I would like to recognise the huge contribution of my predecessor David McKeigue who left
in August 2023 and who had guided the organisation for 8 years with the challenges of covid
during that time, Also, Debbie Ross, who took on the interim post of CEO whilst the
organisation was recruiting for its next CEO. Debbie worked hard to support the trustees
and the team to keep moving the organisation forwards. This report reflects 2023124 and
the work of them both.
The work that Open Sight does continues to be wide a varied and meeting the needs of
people across the age spectrum. The basis of our work is to raise awareness of eye health,
whilst promoting independence and self-management. Our services include Early years
sessions to activity days and Christmas parties, working age group support and access to
employment, our ambassadors supporting organisations to improve community access for
the visually impaired. We have our benefits and independent services, to our social clubs
for our senior members.
In addition to the above we have our joint project with Southampton Sight and Southampton
University Hospital, and the training of eye clinic nurses, who are that first line of support to
people of all ages who re￿1ve that initial diagnosis. A project that we would like to roll out
across the county.
Although the organisation continues to deliver services that have significant impact on the
visual impaired community, it does so in a time of change and challenge. The cost-of-living
crisis is still there to be seen, the impact on those providing a statutory servi￿, and their
inability to meet demand, increases the burden on the charitable sector. Reducing access
to services, isn't mirrored by a reducing number of people needing those services. As an
organisation we need to be able to provide the right support for our service users, but not fill
the statutory void that is being created. In 2023124 we have seen our income drop
dramatically, and 24125 may see a similar situation. This will lead to services being reviewed
and amended, but it will not see us reduce our ambitions to support more people and to
deliver new services. In fact, in March of this year the trustees committed to increasing our
staffing resource. This has seen our Child, Young People and Family Support service move
to a full-time service. In addition, our Community Engagement and Volunteer Support
Service is also moving to full time. Both changes are a sign of our commitment to do more
for those we support.
Our work cannot be delivered without our staff team and volunteers. We have a small team
of14 who are supported by over 100 volunteers. Together we ensure that those with a visual
impairment have access to support, to live their best life. I cannot speak loud enough about
the Opensight team. They all have my admiration and thanks.
As we move foDNard 2024125 will be a challenging time for the organisation as we develop

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
a team and services that enable us to meet the financial requirements of the organisation
together with meeting the needs of the increasing number of people living with a visual
impairment. The trustees are committed to investing into the infrastructure of the
organisation, its staff team and where appropriate its service delivery. It will be an exciting
year for Opensight Hampshire as we aim to develop the work we do across Hampshire.
2023 - 2024 Impact
With the continued impact of the cost-of-living crisis, the reduction of the public purse and
its impact on local sep11￿S, we saw the demand for our service increase. This included..
9 % increase on the number of people registered with Opensight - 3,307.
20/0 increase on the number of people referred to the service - 1,702
630/0 increase in the number of people attending our hubs - 387
7.fi increase in the number of people attending our events - 230
110/0 increase in the number of people registered with our social clubs - 503.
Those attending our services:
160/0 increase in people aged 66 to 80 years of age
62 % of our service users are female.
360/0 increase in service users accessing our services in Meon Valley, Hythe, and
Hamble Valley
63 % of those attending our services are blind, or partially sighted (220/0 sighted, 250/0
waiting diagnosis)
400/0 of those we support have AMD (Age related macular degeneration)
7.30/0 of those we support have Glaucoma.
3.90/0 of those we support have Diabetic Retinopathy.
3.50/0 of those we support have Retinitis Pigmentosa,
2.3•/0 of those we support have Cataracts.
290/0 of those we support have another condition (including Nystagmus, stroke)
140/0 unknown.
The outcome of this support includes:
340/0 increase in the number of benefits re￿iVed by the people we have supported
up to £422,032.
388 people we supported told us they were better integrated into society.
834 people we supported told us they had increased independence.
1,106 people we supported told us they had improved wellbeing.
330 of our service users, families told they felt supported.
310 of those we supported told us they had improved levels of activity.

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
Our People
Our team is paramount to the success of the organisation and without them we would not
be the organisation we are.
Their knowledge, skills, experien￿ enriches our services and ensure that those with a visual
impairment get the support they need to live their best lives.
Below is our stsff team during 2023124
Debbie Ross, Zoe Hanscombe, Steve Geary, Sharon Flurry, Pippa Butler, Chris Dixon,
Stacey Halford, Sarah Evans, Lindsey Payne, Magda Wolanowska, Jane Beesley, Terry
Smith
Service Summary
Child, Young Person. and Family Support Service
The serdice provides practical, emotional, social, financial and educational support to young
people with a visual Impairment up to the age of 25. This includes their families and circles

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
of support.
During the year we have delivered 37 sessions to over 107 individuals.
These sessions include Early years sessions, benefit support, activity days, school visits,
Xmas parties and outings, family fund days and an information session.
Smart Tec Tutorials
Our smart tec tutorials teach visually impaired service users of all ages, how to get the most
out of their smart devices such as iPhone, iPad, Android, Echo, and the built-in accessibility
features. In addition, we can recommend and demonstrate how to use useful apps for
everyday living.
The service enables people to access everything they need for social life and work, making
everything accessible with assistive technology, increases independence, self-confidence,
and personal.
This seNice receives referrals from several avenues including: ECLO, Sensory Teams,
Opticians. Self-Referrals and from other sight loss charities National and smaller.
During the year we have delivered over 208 sessions, either in people's homes, in small
groups or at head offi￿.
Working Age Services.
The service, delivers, through a mix of face to face and online sessions, a range of monthly
support and social groups to people with a visual impairment aged 18 - 65. The sessions,
delivered across the county, support people to build confidence, meet new people, learn
smart tec skills, share ideas, tips and hints to break down barriers to ac￿SsIng the
community.
During the year we have delivered 96 sessions attended by approximately 100 people.
These sessions are delivered by Opensight staff and volunteers.
Resource Service
Our resource service, delivered through our resource centre at Head Office, our online shop
or through our hubs and information days, provides access to specialist equipment to support
visually impaired people to live their best life.
Our service includes demonstrating new resources and supporting people to learn to use
the equipment they purchase,
Our resource centre has supported over 297 people to get the equipment they need to go
about their life.
Information Days.
Each year we deliver two Equipment and Information exhibitions at venues within
Hampshire. These days, bring people with a visual Impairment, existing and new senii
users, together with resource and support providers within the community.
The events were attended by over 20 organisations and attracted over 200 people. They
received wonderful feedback that demonstrated the impact of the services.

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
Thank you to those organisations that support the day.
Social Clubs
We have 13 clubs throughout Hampshire that meet regularly (fortnightly or monthly) that
bring people with a visual impairment together for social and peer support. The clubs are
delivered through a network of over 100 volunteers, without whom, this service would not be
able to run.
All volunteers are inducted, DBS checked and supported by the team to provide a safe
environment, a program of activities and a world where a visual impairment isn't a barrier to
friends and companions.
During the year our volunteer team have delivered over 150 club sessions which have been
attended by over 250 people.
Infonnation Hubs
We deliver 11 free drop-in sessions a month at locations across Hampshire for anyone with
a visual impairment. The sessions offer practical advice on all matters related to sight loss,
including advice on local seniices and support, equipment and everyday items that can help
keep your independence as well as details of local social clubs and working age groups.
During the year we have delivered 125 sessions to 387 visitors. 291 of them had a visual
impairment.
The feedback included:
86 % of attendees at one of our hubs reported feeling happier as a result.
53 % felt they could maintain their Independen￿ better because of the input from our
staff
35 % reported that their families felt better able to support them following a visit.
LVA
We deliver low vision assessments to people with a visual impairment within their homes.
These sessions assess their vision and offer a range of practical tools to support them to go
about their daily life to the best of their ability.
This includes;
Carry out low vision assessments in the home.
Give a lot of information, advice and guidan￿ on daily living.
Give information on audio books and how to listen.
Give advice on accessing computers and other tech.
Give benefits advice on entitlements.
Give people emotional support and inform what is happening to their eyes and how
to cope with it and make use of the best part of their sight.
During the year we have delivered 233 sessions to 233 individuals and their families.

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
Ambassadors
Opensight Hampshire receives requests for support to improve accessibility for venues,
activities, services and awareness of the barriers people with sight loss fa￿ in their everyday
life.
We aim to empower and enable our volunteer Ambassadors to make a difference by
representing the Vol￿ of severely sight impaired and sight impaired people and give them
the opportunity to support Opensight Hampshire to influence positive change and improve
services at a local level in the key areas of health, employment, education, transport,
technology. and sport.
Examples:
UK Government research into new way to access your tax services
National Campaign to stop the closure of railway station ticket offices
Southampton Airport's accessibility for their building and assistive travel service
New Forest District Council venues, activities and experiences
Pla￿S Leisure and The Point - Accessibility for fitness and wellbeing
Training
Opensight Hampshire provides sight awarenesslsighted guiding training courses that will
increase the individual's knowledge on the different sight conditions, enhance their
understanding of the barriers facing visually impaired people IVIP), it gives them the
knowledge of the practical techniques to support VIP'S in their daily living tasks and it
increases their confidence in how and when to guide a Vl person. The courses are adapted
to meet the group's needs and are offered to a variety of organisations; professionals.
schools and colleges.
OSH new volunteers
Health and Social Care Students
Southampton Airport staff
Quotes
"I found the update on some eye conditions, the simulation glasses and the sighted guiding
very helpful. These will help a lot for day to day to empathise with people more on a
practical level..
"I really enjoyed the course, especially the practical exercises which gave me a real insight
into the issues faced by people with sight loss."
Benefits
Our benefits officer supports people with a visual impairment aged 16 to 100 apply for PIP
and Attendance Allowance once they have been ￿rtifIed partially of severely sight impaired.
We have supported 120 individuals receive a total of £422,032 of benefits during 2023124.
The impact of this enables people to live their life through accessing transport to get to clubs,
going to the gym and dance classes, meeting friends, and improving health and wellbeing.

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
Southampton Hospital Eye Unit Sight Loss Support Service
Over 300 adult patients a year are registered as either sight impaired (Sl) or severely sight
impaired (SSI) at this busy eye unit. Following loss of the dedicated support for these
patients in 2019 a joint initiative between the NHS, local sight loss charities and local
authority social seNices, has re-imagined the support, rehabilitation and empowerment of
patients living with visual impairments. Initial study of patients and staff to understand
barriers to supporting patients led to the design of a sight loss advisor (SLA) course and
sight loss awareness training for all staff with all the above stakeholders contributing to the
content of the course. There are now over 5 embedded sight loss advisors including,
satellite eye clinics, paediatric ophthalmology and neurology.
Opensight Hampshire is a key partner within the stakeholder group which meets on a
quarterly basis to review the service delivery.
The Outcomes for the referrals coming from the SLA service..
91 Referrals received
Of which 620/0 were new to Opensight
The age range for these referrals were 22yrs to 96yrs
56 % were female and 440/0 were male
Behind the numbers are the people we help
Early Years Groups - Together life is brighter.
I contacted the mother of T, chatted generally and
told her more about the Early Years group. Mum
was feeling overwhelmed and isolated from the
recent diagnosis. She told me about how she had
tried a few 'mainstreams' early years group but she
had felt it wasn't very inclusive and had the
impression that she was constantly having to
explain why their child was 'different'. Mum agreed
I to come to the next Early Years group which was
only 2 days later. Unfortunately, due to illness they
couldn't attend on the day. The first jan group this
family attended was in June 2023. Mum, dad and
T arrived at the group. They came looking very
unsure but to their credit they threw themselves
into all the activities which were based around 'The
Very Hungry Caterpillar.; dad was particularly
competitive when it came to modelling a salt dough
',{,.?.w •+ caterpillar!

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
Roll on 12 months and where are we now? This family has become one of the biggest
advocates of Opensight Hampshire's Family Service. They have attended 9 Early Years
group, attended our Family Fun and Information Day as well as the virtual Christmas party.
There has only been one session when both parents couldn't attend, and mum still made
the effort to get to us on the Gosport Ferry and walk to the venue in Southsea. Without fail,
they always send a lovely message to thank me for the session they have attended. From
the overwhelmed parents at the beginning, they are now the first to welcome new families
and to make sure that everyone feels included.
It hasn't been an easy journey as genetic testing. ongoing diagnoses are discovered but
they have always made the effort to be with us and shared the highs and the lows. There
have been tears but also so many smiles. Accessing help from the QTVIS, who have also
attended groups, has had the impact that the family have felt even more supported.
"The gmup is a breath of fresh air for us. It helps us and my kiddies understand so
much more about sight loss and eyesight in a positive way too. And the support
from otherparents is lovely. I privately message about five otherparents it's lovely
19 The support fmm you guys is massive and goes a long way too."
T's mum
April 2024.
Low Vision Assessment- You only know what you know.
We met Jim (name changed) at Andover Library.
He came along with his wife. Jim has wet Macular
Degeneration and has had many injections. He
said that the Low Vision Clinic had issued him
with a couple of magnifiers, which he did not have
with him. Jim was also wearing bifocal glasses.
Jim said that the magnifiers were no good and he
could not read anything really. Jim was very
frustrated, and he got his wife to read things to
him.
We advised Jim of the services we provide and referred him to our benefits team to apply
for Attendance Allowance.
We arranged a home visit to support Jim with his reading. At the home visit we made sure
that Jim had reading glasses which would enable him to look through the center of the
glasses and not a small section at the bottom.
We then explained what was going on within his macular and that there would be an area
of distortion. The shape and position of this would be unique to him. We were able to
explain to Jim that if he was moving his eyes to try and read or was moving a magnifier
around, he would be moving that distortion. We assured him that this was making it so hard
for him to read.
With this knowledge and using a daylight lamp and reading glasses he managed to get a
lot further in his book than he thou
ht he could.
10

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
We then proceeded to discuss the magnifier and showed Jim the technique of having the
magnifier close to his eye while wearing reading glasses and then bringing the text towards
it until it came into focus. He then needed to move what he was reading and keep his eye
and the magnifier still.
Jim could read well with the x3 Eschenbach LED illuminated handheld magnifier he had
been issued with from a low vision clinic. Jim wondered why the low vision clinic had not
shown him and told him all this as it had led to his feelings of isolation??
Jim shared that he had received over 80 injections in his eyes and shared that he was
getting a bit fed up with them as it isn't a pleasant experience.
We advised Jim to continue with them as they were doing what they were supposed to do
and doing it very well. They had kept his sight stable, and it was remarkable how good his
sight was after the amount of time and injections.
Following this we also supported Jim with his laptop and demonstrated the keystrokes
required to use the Windows Magnifier. He was amazed that it existed.
On a separate visit Jim helped with his application for Attendance Allowance. Together with
additional health issues, Jim re￿iVed a higher level of benefit.
The Impact of Smart Tec- Tools to independence
Simon (name changed) was signposted to
Opensight Hampshire by Blind Veterans UK in June
2022. Simon is a retired IT professional and enjoyed
holidays abroad, walks and time with family and
friends. It was about 8 years ago when Simon
started to notice his eyesight was not right and since
my first visit to Simon until now, he has now lost a
substantial amount of his eyesight due to a blood
clot in the eye possibly due to high pressure caused
by Glaucoma and other complications. He is still
receiving treatment from his local ophthalmology clinic, however, there is no certainty
whether any sight useful sight can be saved.
On my first initial home visit to Simon in August 2022, it was evident that Simon felt he had
lost all his independence, no longer able to drive, read, see the TV or see his family smile
anymore. His supporting wife sat with us as we chatted, I could see that Simon was finding
it hard to come to terms with his sight loss and he was very dependent on his wife to be
with us on my visit,
Simon had an iPhone, iPad and imac of which he used completely independently before
his sight loss, now, he feels very dependent on his wife to do all the things he used to do
and felt isolated.

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
Gradually over time, I was able to show Simon how he could use the tech he already had
just by using voice commands, he was surprised at this as he thought he would have to
buy expensive specialist equipment to enable him to read and do all the things he used to
be able to do with technology, such as reading important emails. his post and seeing colors
of clothing. By the end of my first visit. Simon was able to use his voice to make calls, text
message friends and family and find out what the weather was like outside.
My second home visit took place in October 2022, Simon had been finding the personal
assistant on his smartphone incredibly useful and had impressed his family and friends by
replying to text messages independently just by voice control. Now Simon was ready to
find out more about what other accessibility features are available, so we dived into the
Voiceover text to speech Accessibility features on his Apple devices.
With Simons permission, l installed some free apps onto his iPhone that would enable him
to scan text and the device was able to read this text out to him immediately including
handwriting. Simon was overwhelmed with this and was looking forward to getting his
independence back again in time.
Simon's wife has been quite emotional seeing her husband now able to be more
independent, using technology for communication as well as using it to hear his
surroundings.
I have now been visiting Simon on a 6-to-8-week basis over the last year and 8 months,
each visit, Simon is becoming more and more confident with his accessible technology.
His wife no longer needs to sit in on his tutorials with me and Simon is now able to explore
photos on his iPhone that were taken many years ago when on holiday, with the Al
technology describing each captured moment in photos on his device.
Simon has since upgraded his iPhone and can use it independently using vol￿0ver, Siri
and useful Al apps. He is enjoying being able to get back to being connected with people
and having eh ability to access information independently.
Simon's wife has also seen an increase in his wellbeing and has been quite emotional
seeing her husband now able to be more independent, using technology for communication
as well using it to hear his surroundings. Simon has thrived in learning how accessibility on
his smartphone, increasing his wellbeing and helping with his mental health.
He is looking forward to enjoying holidays away again, capturing scenes on his iPhone that
he can then explore using Al technology, and hearing his surroundings in unfamiliar places.
12

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
What our service users tell us
The Early Years Group at Open Sight is run by the lovely welcoming Sarah and her
colleagues who put on fabulous for little ones with vision impairment and their
families. Ivs a great place to meet other families and have some fun in a totally
Incluslve envlronment.
I was so relieved to get In touch with Open Sight. What a difference it has madel
Before I talked to you. I felt cast to sea in a boat with no support in place and
now I feel so much more positive.
It Ss a supportive. fun envlronment where you meet up and form relationshlp5 wlth
other parent5 who are going through some slmilar thlngs as well a5 With the help of
professionals who are knowledgeable and non-judgmental. The sessions are
Important to me. l often felt isolated and misunderstood. The group allowed me to
gain confidence.
Very posltive and helpful. Gave me lots of information and gave me a boost.
So informative. The visit has relieved lots of my worries. and l am more
confident about moving forward with my slght loss. The best 2 hours we have
spent In a long tlme.
13

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
Our funders
Big Lottery
Hampshire County Council
Powell Family Foundation
Ulvercroft Foundation
National lottery
Mackay and Brewer Trust Fund
de Brye Charitable Trust
Hendy Foundation
de Vere Hunt Charitable Trust
William Allen Young Charitable Trust
Powell Family Foundation
Powell Family Foundation
Broyst Foundation -
Ladbrokes Coral Trust
Martineau Trust
Christopher HR Reeves Trust
Basingstoke Rotary
Rushmoor Rotary
Coopervision
Beacon Church Havant - Waterlooville
Rotary Club Portsmouth & Southsea
Basingstoke Lions
Havant Lions
Eastleigh Rotary
Fareham Lions
Eastleigh Lions
Slimming World
William Allen Young Charitable Trust
Hampshire County Council
Hampshire County Council
Hampshire County Council
Hampshire County Council
Information Hubs
Home Visiting
Early Years
Smart Tec Workshops
Working Age Groups
Unrestricted Funding
EY Art and Music Therapy
CYP sensory equipmentltoys
Smart Tech Workshop New Milton
Early Years Basingstoke
EY Group Grant
1 x Activity Day Grant
EY Group Grant
EY Group Grant
Unrestricted Funding
EY Group Grant
Basingstoke WAG Grant
Aldershot WAG Grant
Family Fun Day Donation
WAG Grant
EY Group Grant
Basingstoke WAG Grant
Waterlooville WAG Grant
Eastleigh WAG Grant
Fareham WAG Grant
Eastleigh WAG Grant
Xmas Appeal
Basingstoke Early Years
Grant for Tech Workshop in New Milton
Grant for Tech Workshop in Eastleigh
Grant for Tech Workshop in Totton
Grant for Tech Workshop in HO
Acknowledgements
Our fantastic volunteer club leaders and their teams
All our wonderful funders and supporters including those in public services and
across the voluntary and community sector.
Our sin￿re thanks for being part of Opensight Hampshire.
14

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company numbar
03178631
Registsred Charity number
1055498
Registered office
25 Church Road
Bishopstoke, Eastleigh
S050 6BL
Trustees:
S Walker
T G Howell
Dr J Brooks
Dr R Drabu
H Hamblen
M. Hildyard
P Melville-Brown
Dr V Robins
Dr C.B.V Schulz
L Simpson
Chair - resigned 28 Mar 24
Treasurer
Chair- appointed 28 Mar 24
appointed 6 Mar 23 resigned 8 Nov 23
appointed 19 Jun 23
resigned 1 June 24
Company Secretsry
Ms T G Howell
Chief Executive:
Mr David McKeigue resigned Jul 23
Mrs Debbie Ross interim Aug 23 to Jan 24
Mr Chris Dixon
Feb 24
Independent Examiner Morris Crocker Ltd
Station House
North Street
Havant P09 1QU
Bankers
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling. Kent
ME19 4JQ
Bankers (investment) Featherstone HQ
Old Brewhouse,
Yattendon,
West Berkshire.
RG18 OUE
Solicitor8
Blake Morgan
New Kings Court
Tollgate
Chandler's Ford, Eastleigh,
S053 3LG
15

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STRUCTURE. GOVERNANCE AND MANAGEMENT
Opensight" (Hampshire Association for the Care of the Blind) is a charitable company
limited by guarantee and was incorporated on 27 March 1996, replacing a previous charity
that had been established in 1922. It is governed by its Memorandum and Articles of
Association. The members of the charitable company are those members of the public
who have been admitted to membership by the Board of the charitable company.
The Trustees (who are also the directors of Hampshire Association for the Care of the Blind
for the purposes of company law) are responsible for preparing the Report of the Trustees
and the financial statements in accordance with applicable law and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounting practi￿).
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.
The Trustees are responsible for keeping proper accounting records which disclose with
reasonable accuracy at any time the financial position of the charitable company and to
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.
The system of internal control is designed to provide reasonable assurance against risk and
includes:
A strategic business plan for the period 2017-2024 and an annual budget approved by
the Trustees.
Regular review and consideration by the Trustees of financial results, including varian
from budgets, and non-financial performance indicators.
Formal delegation of authority and segregation of duties which are reviewed annually.
Identification and management of risks with a risk management process and the keeping
of a risk register used as an integral part of all development and management strategies
to seek and identify, prioritise, and reduce risk.
A Financial Procedures Manual, which covers risk assessment and control procedures
and the charity's reserve policy, which is regularly reviewed and updated.
Regular internal audit of branch accounts and supervision of local volunteer staff and
treasurers.
Agreeing Terms of Reference and parameters for all sub committees and groups,
keeping them under constant review.
Regularly reviewing all policies and procedures as part of risk assessment and strategic
plan processes.
Regular review and consideration given to Data Protection and GDPR compliance.
Regular consideration of the risks associated with fluctuation market values for reserve
investment portfolios and monitoring levels of voluntary giving, share values and property
prices, as these impact upon income levels,

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
Public Benefit
In reviewing and undertaking assessment of activities and services the Trustees continue to
ensure that these meet the public benefit requirements of the Charities Act 2011 and
consider that the activities detailed above are for the benefit of the public.
Equality and Diversity continues to be at the heart of the charity and is taken into account in
all that we do.
Recruitment and Appointment of New Trustees
The Trustees actively look to recruit new Trustees with specialist skills to support the running
of the charity. The search committee continue to seek new Trustees with the required skill
set and diversity to enhance the existing Board of Trustees.
FINANCIAL REVIEW
The Statement of Financial Activities for the year is set out on page 10 and shows a deficit
of £223,911 (2023 a deficit of £284,077). There is a deficit before gains and losses on
investments of £287,313 (deficit of £195,934 in 2023>. The charity is becoming less reliant
on legacies for its income and has been increasing its efforts to secure other income streams
including grants from Trusts and Foundations.
The charity holds fixed assets and investments of £2.4m but also has a provision for its
share of the Local Government Pension Scheme liability. Although it is uncertain of timing
and amount, the actuaries estimate the liability to be £30k. The Trustees are mindful of this
liability and maximise the use of the charity assets to generate investment income. At 31
March 2024 the amount of total funds not designated or restricted was £407k (2023 £407k).
Investment Policy
During the year ended 31 March 2024 the charity withdrew £225k from capital invested and
the value of remaining capital invested grew £64k. The Board takes a long-term view on
investments but continues to review the investments managed by its second fund manager
Featherstone regularly, who monitor two investment accounts for the charity on behalf of
the Trustees.
The Trustees apply a strong ethical perspective and do not invest in products or services
that may impinge upon sight loss. This includes tobacco products which are specifically
proven to cause sight loss conditions.
Risk Management
The Trustees have a duty to identify and review the risks to which the charity is exposed
and to ensure appropriate controls are in place to provide reasonable assuran￿ against
fraud and error. We maintain a Risk Register, which is reviewed regularly at Board meetings.
Mitigation plans are in place to reduce risks identifies as far as possible.
17

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
Reserves policy
Free reserves are funds that are readily realisable and exclude funds whose use is restricted
or designated for a particular purpose. It also excludes funds invested in fixed assets utilised
in the day to day running of the charity.
In line with the prior year Trustees reviewed the appropriate level of free reserves needed
by the charity and agreed a level of £567,000 (2023 - £407,000). representing approximately
12 months of running costs for the charity. Additionally, the Trustees set aside a further
£1,415,723 (2023- £1,816,488) from unrestricted funds as designated reserves to ensure
the charity would be able to cover its indirect costs for the next three years (£1 ,311,000).
This was felt necessary due to the volatile nature of legacy income and inconsistent nature
of other income streams, thus securing its medium-term existen￿. Additionally, it will set
aside £104,434 (2023 £588,488) to be used to ensure the charity can expand its core
services and improve its reach within the communities it supports. This will be achieved by
investing in its people, its IT and capital infrastructure, on-line and in-person delivery of
services.
At 31st March 2024 the charity had free reserves of £567,000 (2023.. £407,000). The
Trustees are confident that the charity has a sound financial footing for the future.
Fundraising
Opensight Hampshire's fundraising policy works within professional and ethical standards
set by the Fundraising Regulator and Code of Fundraising Practice with whom Opensight
Hampshire are registered. The fundraising strategy is reviewed and approved by the Board
of Trustees on a regular basis, and it aims to continue to raise the profile of the charity and
extend our donor base and income from this source. The fundraising strategy is a strategic
priority, to ensure the ongoing financial viability of the organisation. A rounded approach to
fundraising, including making applications to grant-making organisations and trusts,
community, corporate and individual giving. The charity adheres to the Fundraising Promise
as well as to the Code of Fundraising Practice.
The charity has seen a reduction in legacies and in-memoriam donations which have in the
past formed a key part of its income. In response to this the charity is moving towards a
multi-strand approach to reduce the risk of reliance on single funding streams. Our local
clubs and branches continue to raise funds to cover their running costs where this matches
the charity's strategic plan and aims. There were no complaints re￿iVed by the charity about
our fundraising activity over the year.
Our Plans for the Future
Having appointed a new CEO in February 2024, the coming year will see a focus on putting
the structures in pla￿ to enable the organisation to develop an ambitious 3-year plan to
begin April 25.
The trustees and senior leadership team will work together to develop a new identity for the
organisation with a rebrand, followed quickly by a new website. We will be joined by a new
head of income generation and communications and a head of service. Together, and with
the input of the staff and our service users work will begin on the co-production of the new
18

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
strategy. Our Plans for the Future (continued)
A strategy that raises our profile with the community and stakeholders, and together creating
services that provide a "lifetime of support and pathways to Independen￿ for our seniice
users. We want to enable people with a visual impairment in Hampshire to "live their best
life"
Further investment into our staff team, IT and telephony will provide the organisation with
the tools to achieve.
This investment and our strategy over the next few years needs to be monitored robustly
and we need to remain agile to opportunity and manage our risks proportionately. The
outcomes of this next 3 years will have significant bearing on the long-term future of the
organisation and its financial viability.
19

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The trustees (who are also the directors of Hampshire Association for the Care of the Blind
for the purposes of company law) are responsible for preparing the Report of the Trustees
and the financial statements in accordan￿ with applicable law and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounting practi￿).
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 those financial statements, the trustees
are required to
select suitable accounting policies and then apply them consistently,.
observe the methods and principles in the Charity SORP.,
make judgements and estimates that are reasonable and prudent.
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 proper accounting records which disclose with
reasonable accuracy at any time the financial position of the charitable company and to
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.
This report has been prepared in accordan￿ with the special provisions of Part 15 of the
Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 9th October 2024 and signed on its behalf by:
Dr Jane Brooks - Chair of Trustees
20

Independent examiner's report to the trustees of Hampshire Association for the Care
of the Blind {'the Company.)
I report to the charity trustees on my examination of the accounts of the Company for the
year ended 31 March 2024.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company
law) you are responsible for the preparation of the accounts in accordance with the
requirements of the Companies Act 2006 (Yhe 2006 Act,).
Having satisfied myself that the accounts of the Company are not required to be audited
under Part 16 of the 2006 Act and are eligible for independent examination, I report in
respect of my examination of your charity's accounts as carried out under section 145 of the
Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have followed the
Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of
a listed body. I can confirm that l am qualified to undertake the examination because l am a
registered member of FCA which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in
connection with the examination giving me cause to believe..
accounting records were not kept in respect of the Company as required by section
386 of the 2006 Act. or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the
2006 Act other than any requirement that the accounts give a true and fair view which
is not a matter considered as part of an independent examination,. or
the accounts have not been prepared in accordance with the methods and principles
of the Statement of Recommended Practice for accounting and reporting by charities
(applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the
examination to which attention should be drawn in this report in order to enable a proper
understanding of the accounts to be reached,
Morris Crocker Ltd
Station House
North Street
Havant P09 1 QU
Date,,
21

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
31.3.24
Unrestricted Restricted Endowment Total
fund
fund
fund
funds
31.3.23
Total
funds
Notes
INCOME AND
ENDOWMENTS FROM
Donations and legacies
61.687
50,465
112,152
224,687
Charitable activities
charitable
18,658
5,693
24,351
20,143
Other trading activities
Investment income
27,881
145
27,881
145
27,238
1,346
Total
108,371
56,158
164,529
273,414
EXPENDITURE ON
Raising funds
26,247
26,247
41,920
Charitsble activiti88
charitable
385,265
28,373
11,957
425.595
427,427
Totsl
411,512
28,373
11,957
451,842
469,347
Net gainl (loss) on
investments
63,322
63,322
{88,143)
NET (EXPENDITURE)I
INCOME
(239,8191
27,785
(11,9571 (223,9911 (284,077)
RECONCILIATION OF
FUNDS
Totsl funds brought
forward
Transfer
2,223,488
3,557
415,699 2.642,745 2,926,822
(946)
946
TOTAL FUNDS
CARRIED FORWARD
1,982,723
31,343
404,688 2,418,754 2,642,745
22

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
BALANCE SHEET
31 MARCH 2024
31.3.24
Unrestricted Restricted Endowment Total
fund
fund
fund
funds
31.3.23
Total
funds
Notes
FIXED ASSETS
Tangible assets
Investments
404,688
404,688
415,699
1,977,434 2,145,822
404,688 2,382,122 2,561,520
10 1,977,434
1.977,434
CURRENT ASSETS
Stocks
Debtors
Cash at bank
2,153
858
40,910
43,921
2,153
858
72,253
75,264
2,685
1,617
119,059
123,362
12
31,343
31,343
CREDITORS
Amounts falling due
within one year
13
(8,632)
(8,632)
(9,137)
NET CURRENT ASSETS
35,289
31,343
66,632
114,225
TOTAL ASSETS LESS
CURRENT LIABILITIES
2,012,723
31,343
404,688 2,448,754 2,676,745
PENSION LIABILITY
16 (30.000)
(30.000) (33,000)
NET ASSETS
1,982,723
31,343
404,688 2,418,754 2,642,745
FUNDS
Unrestricted funds
Unrestricted-designated funds
Restricted funds
Endowment funds
15
567,000
407,000
1,415,723 1,816,489
31,343
3,557
404,688
415,699
TOTAL FUNDS
2,418,754 2,642,745
The charitable company is entitled to exemption from audit under Section 477 of the
Companies Act 2006 for the year ended 31 March 2024.
The members have not required the company to obtain an audit of its financial statements
for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act
2006.
23

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
The trustees acknowledge their responsibilities for
(a) ensuring that the charitable company keeps accounting records that comply with
Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of
the charitable company as at the end of each financial year and of its surplus or deficit
for each financial year in accordance with the requirements of Sections 394 and 395
and which otherwise comply with the requirements of the Companies Act 2006 relating
to financial statements, so far as applicable to the charitable company.
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 9th October 2024 and were signed on its behalf by:
T G Howell - Treasurer
24

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES
Basis of preparing the financial ststements
The financial statements of the charitable 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: 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),, Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and the Companies Act 2006. The
financial statements have been prepared under the historical cost convention. with the
ex￿ptIOn of investments which are included at market value, as modified by the
revaluation of certain assets.
The financial statements are prepared on a going concern basis. The trustees
believe the charity has sufficient cash reserves to utilise during the current Covid-19
situation. The financial statements are presented in sterling which is the functional
currency of the charity.
Income
All income is recognised in the Statement of Financial Activities once the charity has
entitlement to the funds, it is probable that the income will be received and the amount
can be measured reliably.
Donations, legacies, grants and trust fund income are accounted for as incoming
resources once the receipt of the income becomes reasonably certain and
quantifiable.
Income from charitable activities includes sale of goods and income from shows.
Other trading income is income from fundraising events held by the branches of the
charity.
Investment income is earned through holding assets for investment purposes in the
form of listed investments and cash.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive
obligation committing the charity to that expenditure, it is probable that a transfer of
economic benefits will be required in settlement and the amount of the obligation can
be measured reliably. Expenditure is accounted for on an accruals basis and has been
classified under headings that aggregate all cost related to the category. Where costs
cannot be directly attributed to particular headings they have been allocated to
activities on a basis consistent with the use of resources.
25

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES - continued
Raising funds
Raising funds includes all expenditure incurred by the charity to raise funds for its
charitable purposes and includes costs of all fundraising activities, events and non-
charitable trading.
Governance costs
These represent costs incurred in connection with administration of the charity and
compliance with constitutional and statutory requirements.
Support costs
Support costs represent the costs incurred directly in support of expenditure on the
objects of the charity.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset
over its estimated useful life.
Freehold property
Fixtures and fittings
Computer equipment
2 % straight line
25 % straight line
250/0 Straight line
Tangible fixed assets are stated at cost (or deemed cost) or valuation less
accumulated depreciation and accumulated impairment losses. Cost includes costs
directly attributable to making the asset capable of operating as intended.
Tangible fixed assets costing more than £100 are capitalised and inGluded at cost.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due
allowance for obsolete and slow moving items.
Cost includes all costs of purchase, costs of conversion and other costs incurred in
bringing stock to its present location and condition.
Taxation
The charity is exempt from corporation tax on its charitable activities.
26

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
NOTES TO THE FINANCIAL STATEMEIITS- continued
FOR THE YEAR E
DED 31 MARCH 2024
ACCOUNTING POLICIES - continued
Fund accounting
Unrestricted funds can be used in accordan￿ with the charitable objectives at the
discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects
of the charity. Restrictions arise when specified by the donor or when funds are
raised for particular restricted purposes.
Expendable endowment funds are capital funds retained for the benefit of the charity
but can be converted to income at the discretion of the Trustees.
Further explanation of the nature and purpose of each fund is included in the notes to
the financial statements.
Financial instruments
Basic financial assets, which include debtors and cash and bank balances, are initially
measured at transaction price including transaction costs and are subsequently
carried at amortised cost using the effective interest method unless the arrangement
constitutes a financing transaction, where the transaction is measured at the present
value of the future receipts discounted at a market rate of interest. Financial assets
classified as re￿1vable within one year are not amortised.
Basic financial liabilities, including creditors. bank loans, loans from fellow group
companies and preference shares that are classified as debt, are initially recognised
at transaction price unless the arrangement constitutes a fsnancing transaction, where
the debt instrument is measured at the present value of the future payments
discounted at a market rate of interest. Financial liabilities classified as payable within
one year are not amortised.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial
Activities on a straight-line basis over the period of the lease.
Pensions
The Trustees operate a defined benefit and a defined charitable company contribution
scheme. The assets of the scheme are held and managed separately from those of
the charitable company.
27

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES - continued
Pensions (continued)
For the defined benefit scheme a liability for the charity's obligations under the plan is
recognised net of plan assets. The net change in the net defined benefit liability is
recognised as the cost of the defined benefit plan during the period. Pension plan
assets are measured at fair value and the defined benefit obligation is measured on
an actuarial basis using the projected unit method and discounted at a rate of return
on a high quality corporate bond of equivalent currency and term to the scheme
liabilities. Actuarial valuations are due triennially and are updated at each balance
sheet date. The resulting defined benefit asset or liability is presented separately after
other net assets on the face of the balance sheet.
For the defined contribution scheme the amount charged to the profit and loss account
in respect of pension costs and other post-retirement benefits represent the
contributions payable in the period. Differences between contributions payable in the
period and contributions actually paid are shown as either accruals or prepayments in
the balance sheet.
Investments
Investments are stated at the market value at the balance sheet date. The statement
of financial activities includes the net gains and losses arising on revaluations and
disposals during the year.
OTHER TRADING ACTIVITIES
31.3.24
31.3.23
Fundraising events - branches
27,881
27,238
INVESTMENT INCOME
31.3.24
31,3.23
Other fixed asset invest - Fll
145
1,346
145
1,346
28

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
NOTES TO THE FINANCIAL STATF,MENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
RAISING FUNDS
Investment management costs
31.3.24
31.3.23
Portfolio management
7,710
11,682
SUPPORT COSTS
31.3.24 31.3.23
Staff cost
Office equipment cost
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
Computer expenses
Premises expenses
Subscriptions
Cleaning
Depreciation
Trustees expenses
Accountancy fees
Legal fees
70,554
3,810
4,721
6,504
2,660
3,761
79,003
3,231
4,234
6,199
2,772
3,207
264
4,094
3,119
63
4,625
11,023
5,032
11,362
692
3,675
11,957
83
3,540
2,310
2,038
1,673
130,661 125,545
Support costs have been apportioned against the activities of the charity in a manner
consistent with the use of those resources. The split of support costs by activity has
been set out above.
NET INCOMEI(EXPENDITURE)
Net incomeJ(expenditure) is stated after charging..
31.3.24
31.3.23
Depreciation - owned assets
Other operating leases
Amounts payable to independent examiner
11,957
3,810
1,200
11,023
3,231
1,200
29

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended
31 March 2024 nor for the year ended 31 March 2023.
Trustèes. expenses
31.3.24
31.3.23
Trustees, expenses
83
STAFF COSTS
31.3.24 31.3.23
Wages and salaries
Social security
Pension contributions
263,822 263,129
23,001
23,461
31,292
29,480
318,115 316,070
The average monthly number of employees during the year was as follows..
31.3.24
31.3.23
Seniice delivery and outreach
Administration
13
13
No employees received emoluments in excess of £60,000.
No trustee received any remuneration in either year.
Included in the Insurance is the cost of trustee insurance.
30

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
NOTES TO THE FINANCIAL STATEMEIITS- continued
FOR THE YEAR ENDED
I MARCH 2024
TANGIBLE FIXED ASSETS
Freehold Fixtures & Computer
property
fittings
equipment
Totals
COST
At 1 April 2023
Additions
Disposals
581,083
30,895
50,469
946
662,447
946
At 31 March 2024
581,083
30,895
51,415
663,393
DEPRECIATION
At 1 April 2023
Charge for year
Disposals
169.240
10,455
30,895
46,613
1,502
246,748
11,957
At 31 March 2024
30,895
48,115
258,705
NET BOOK VALUE
At 31 March 2024
401,388
3,300
404,688
At 31 March 2023
411843
3,856
415,699
Freehold land and buildings includes an amount of £58,333 being the attributed cost
of land at the Association's head office. This valuation was determined by the Trustees
in 2000. Land is not depreciated.
10. FIXED ASSET INVESTMENTS
31.3.24
31.3.23
Shares
1,977,434 2,145,822
Additional information as follows
Listed
investments
MARKET VALUE
At 1 April 2023
Disposals
Fees
Revaluations
2,145,822
(225,000)
(7,710)
64,322
At 31 March 2024
1,977,434
MARKET VALUE
At 31 March 2023
2,145,822

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
10. FIXED ASSET INVESTMENTS- continued
There were no investment assets outside the UK.
Fixed assets at historic cost as at 31st March 2024 were £1,521,088 (2023:
£1,730,000)
11. STOCKS
31.3.24
31.3.23
Stocks
2,685
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Other debtors
Prepayments and accrued income
690
927
858
858
1,617
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Trade creditors
Accruals and deferred income
2,827
5,805
2,616
6,521
8,632
9,137
14. LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
31.3.24
31.3.23
Within one year
Between one and five years
In more than five years
3,634
2,387
3,634
5,864
6,021
9,498
32

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
NOTES TO T
E FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
15. MOVEMENT IN FUNDS
Movement
in funds
At 1.4.23
Transfer At 31.3.24
Unrestrictsd funds
General fund
Designated funds
407,000
1,816,488
(239,819)
399,819
567,000
(400,765) 1,415,723
Restricted funds
3,557
27,785
31,343
Endowment funds
Expendable
415,699
(11,957)
946
404,688
TOTAL FUNDS
2,642,745
223,991
2,418,754
The transfer in the year relates to the pension fund liability as at the beginning of the
year.
Net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources expended
losses
in funds
Unrestricted funds
General fund
108,371 (411,512)
63,322 (239,819)
Restricted funds
Restricted funds
56,158
(28,373)
27,785
Endowment funds
Expendable
(11,957)
(11,957)
TOTAL FUNDS
164.529 (451,842)
63,322 (223,991)
33

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
15. MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
Movement
in funds
At 1.4.22
Transfer At 31.3.23
Unrestricted funds
General fund
Designated funds
2,589,240
(194,751)
{1,987,488)
407,000
1,816,488 1,816,488
Restricted funds
23.428
(19,871)
3,557
Endowment funds
Expendable
314,154
(69,455)
171,000
415,699
TOTAL FUNDS
2,926,822
(284,077)
2,642,745
Net movement in funds, included in the above are as follows:
Incoming Resources
Movement
resources expended
Gains and
losses
in funds
Unrestricted funds
General fund
246,906 {356,614) (85,043) (194,751)
Rèstricted funds
Restricted funds
25,335
(45,206)
(19,871)
Endowment funds
Expendable
1,173
(67,527)
(3,100) (69,455>
TOTAL FUNDS
273,414 (469,347) (88,143) (284,077)
34

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
16. EMPLOYEE BENEFIT OBLIGATIONS
The charity operates a non-contributory defined benefit scheme, which was closed to
new employees in October 2005.
A full actuarial valuation was carried out as at 31 st March 2023. The results have
been projected to 31st March 2024 and then recalculated using a number of
assumptions detailed below.
The amounts recognised in the Balance Sheet are as follows:
Defined benefit
pension plans
31.3.24
31.3.23
£'ooo
£'ooo
(1,463)
(1,434)
1,433
1,401
Present value of funded obligations
Fair value of plan assets
(30)
(33)
Present value of unfunded obligations
Deficit
33
Net liability
30
33
The amounts recognised in the Statement of Financial Activities are as follows:
Defined benefit
pension plans
31.3.24
31.3.23
£'ooo
£'ooo
Current service cost
Net interest from net defined
benefit asseuliability
48
56
Actuarial lossl(gain)
50
381
35

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
16. EMPLOYEE BENEFIT OBLIGATIONS - continued
Changes in the present value of the defined benefit obligation are as follows:
Defined benefit
pension plans
31.3.24
31.3.23
£'ooo
£'ooo
1,434
1,758
Opening defined benefit obligation
Current service cost
Contributions by participants
Interest cost
Actuarial lossesl(gains)
Benefits paid
67
50
48
(306)
75
1,463
1,434
Changes in the fair value of scheme assets are as follows:
Defined benefit
pension plans
31.3.24
31.3.23
£'ooo
£'ooo
1,401
1,587
65
43
Opening fair value of scheme assets
Interest income on assets
Remeasurement gainsl(losses) on
assets
Contributions by employer
Contributions by employee
Contributions by scheme participants
Benefits paid
57
(159)
95
75
1,433
1,401
The major categories of scheme assets as a percentage of total scheme assets are
as follows;
Defined benefit
pension plans
31.3.24
31.3.23
610/0
75%
17%
Equities
Government bonds
Property
Cash
100.OOO/o 100.00 %
36

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
16. EMPLOYEE BENEFIT OBLIGATIONS - continued
Principal actuarial assumptions at the Balance Sheet date (expressed as weighted
averages):
31.3.24
4.80 /0
3.80 %
31.3.23
Discount rate
Future salary increases
Future pension increases
17. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
18. RESTRICTED FUNDS
Incoming Resources
1.04.23 resources expended Transfers
31.03.24
Smart Device Workshop
Portchester Club
WAG'S National Lottery
Grant
Early Years Funding
WAG Group
HUB Funding
5,000
5,000
355
19,984
355
19,984
1.124
977
1,101
5,693
(1,967)
(977)
(25,428)
4,850
25,481
1,154
3,557
56,158
28,372
31,343
Smart Device Workshop funding to teach visually impaired adults to effectively utilise
apps on their smart devices within their home and everyday life.
Portchester Club donation is a contribution towards the running cost of eye health
awareness in schools for twelve months.
WAG'S National Lottery Grant is a 12-month funded project by the National Lottery to
allow six peer support working-age groups to meet once a month at different locations
across the County.
Early Years Funding supports visually impaired children aged 04 years and their
families.
WAG Group is a 12-month funded project by the National Lottery to allow six peer
support working-age groups to meet once a month at different locations across the
County.
HUB Funding is a 3-year project funded by the National Lottery to allow Information
Sight Loss Hubs to be available On￿ a month at ten different locations across the
County of Hampshire.
37

HAMPSHIRE ASSOCIATION FOR THE CARE OF THE BLIND
19. SHARE CAPITAL
The Charity is a company limited by guarantee and does not have share capital. The
accounts do not therefore include a reconciliation of movements in shareholders
funds.
38