Kent Association for the Blind (A Company Limited by Guarantee) Report & Financial Statements Year ended 31 March 2025 Charity Number 1062354 Company Number 03339912 www.kab.org.uk Kent Association for the Blind Supporting sight impaired people to live independent lives KAB Contents l. Trustees. Annual Report..............................Page 3 2. Independent Auditor's Report.. .Page 14 3. Statement of Financial Activities.. .Page 17 4. Balance Sheet............ .Page 19 5. Statement of Cashflow.......... ... .Page 20 6. Notes to the Financial Statements.............Page 21 Kent Association for the Blind Trustees, Annual Report for the year ended 31 March 2025 The Trustees present their annual report together with the flnancial statements and auditor's report of the charitable company for the year ended 3 1 March 2025, which are also prepared to meet the requirements for a directors, report and accounts for Companies Act purposes. The financial statement5 have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the Charlty's governing document, the Charities Act 2011 and Accounting and Reporting by Charities: statement of Recommended Practice appllcable to charities preparing their accounts in accordance with the Financial Reportlng Standard applicable in the UK and Republic of Ireland published in October 2019. Our Objectlves and Activities The alm of Kent Association for the Blind (KAB) is to support sight-impalred people to live Independent lives. We believe that anyone who has a visual impairment should be able to l ive a fulfilled, healthy and safe Ilfe, exercise self-determination and make Informed cholces, and achieve their own personal goals. In our Articles of Association our purpose is descri bed as the "relief of blind and partially slghted persons and the prevention of sight loss and blindness" primarlly In Kent, Medway and the London Boroughs of Bromley and Bexley. We fulfil our purpose by providing a comprehensive rehabilitation and support service to sight impaired people, and by raising awareness of eye health and the impact of sight loss. 2024-25 marked Year 3 of our role as Lead Provider of a Sensory Wellbelng contract for adults, commissioned by Kent County Councll (KCC). Under this contract we deliver services directly, as well as sub-contracting provision for deaf people to two local hearing loss organisatlDns. We are pleased to note that due to our strong performance during the initial term of the contract, in January 2025 we received confirmation that the contract would be extended for the flrst or two discretionary single year extenslons. This report describes the work we do, looks at what we have achieved over the last 12 months, and highlights our future plans. In reviewing outcomes and planning for the future, KAB'S Trustees refer to Charity Commlsslon guidance and ensure that the Charity's activities fulfi I both the Com mlsslon's publlc benefit criteria and KAB'S charitable objectives. KAB'S Clients and Services KAB offers help to anyone who is sight impaired.. people of any age and at any stage of their sight Ioss journey. We have over 12,500 visually impaired clients, and for every one of them, poor slght Impacts their daily lives. To reduce the Impact of sight loss, we provide practical training, advice, support and equipment, and we also support families, carers, schools and employers. Our operational area 15 large, and covers both urban and rural areas. Services are delivered from three Sight Centres in Naidstone, Canterbury and Bromleyt and a further offlce base In Medway. Our Counselling, Eye Clinic Liaison Officer (ECLO) and One-to-one support service5 are available to people across South-East London and we operate two social groups in the London borough of Bexley. The main area5 of charitable actlvity which del iver pu blic benefit are: Rehabilltatlon Servlces, Includ I ng ECLO su pport Counsel Ilng services Assistive Technology training and advice One-to-one Support Services for bli nd and deafblind cl lents Transcriptlon Services Social and Leisure groups Eye health and prevention advlce Training for Professionals Occasional short term deve5opmental and pilot projects Volunteer opportunlties and placements Kent.Association for the Blind Trustees. Annual Report for the year ended 31 March 2025 (continued) KAB is com mitted to collaborative working and Is active within the sight loss sector to ensure best practice is shared, and effort isn't duplicated. Over the last year we have contributed to and benefited from our membershlp of Visionary (the umbrella body for local associations), thls I ncluded our CEO continuing i n the Chair's role within the London & South East Region CEO network and the Chalr of Trustees continulng as a member of the visually Impaired Chair and CEO group. The Chalr of Trustees is also a part of the Visionary Group. The backbone of rehabllltatlon - or'rehab, is practlcal training that helps people learn new skills to manage daily tasks at home and in the communlty. Following a successful tender process during the latter months of 24-25, we are dellghted to have been awarded a new contract by KCC to dellver habilitation services to sight impaired children, from 1st July 2025. Thls contract will replace existing grant funded provision and represents a n increased financial envelope to reflect the increased costs (primarily staff c05t5) of del ivering thls service. The contract is for 3 years, wh ich will offer KAB greater stability In relatlon to this area of work and opportunities for workforce planning and developrnent. We conti nue to successfully provide existing contracted services as follows Lead Provider for a Sensory Wellbelng contract for Kent Adults (KCC) Rehabilitation and Voluntary Services for Sight Impaired Adult5 (London Borough of Bromley) Habilitation and Rehabllltation Services (all ages) in Nedway (Medway Cou ncil) One-to-one Support Services Our Guide Communicator end Sight Support Servlces are a costed provision that provide regular support to people who are sight or dual Sensory impaired. This is a community based service almed at ena bl ing ind ividuals and enhancl ng their wellbeing. Asslstance Is provided with a varlety of tasks including shopping, managing correspondence and household tasks, attending hospital appointments and accessing soclal and lelsure activities. The service Is fLJ nded either privately by individuals or by Soclal Care as part of an agreed package of support - or sometlmes a comblnation of both. In 2024/5 , The service 5UPPOrted over 70 clients, vla 33 staff 400/0 of cllents had a hearing Impalrment Clients were aged between 16 and 100 years 65D/o of cl lent5 lived alone 52 new referrals into the servlce were received The Transcrl ptlon Service produces accessible materials i n audlo, Bral Ile, digital formats a nd large print, which Is of huge benefit ta the Charity's cl ients, visually im paired volunteers, Trustees and staff. We also provide small Scale transcrlptlon for external bodles such as Counci15 and GPS, however take up has been low thls year and we will need to carry out extenslve marketing to ensu re this setvice is viable. Kent Association for the Blind Trustees, Annual Report for the year ended 31 March 2025 (continued) Awareness tralnlng KAB is pleased to be hosting a Research Intern (from October 2024 - July 2025) as part of Thomas Pockllngton Trust's'Get Set Progress, programme. This initiative aims to support more sioht-impalred people to access work experience. Our Research Intern is conducting a detailed evaluation of KAB'S Sensory Impalrment Awareness Training, to inform our futu re Tralnlng model. This research Includes consideration of: The training needs of our own staff and volunteers The training needs of the external market Potential development of e-learning packages Alternative options for tralnlng accreditation While this research is undertaken, we continue to deliver a range of bespoke courses, both interna I ly and external ly. Training reciplents Include: KAB staff and vol u nteers, staff worklng In care homes, Local Authority colleagues, medical students and voluntary sector partners. Clubs, Groups and Client Support During thls year, 33 KAB soclal groups have been in operation across Kent, Medway, Bromley and Bexley. These include art and craft sessions, groups who meet for CDffee/lunch, clubs who meet for talks/entertainment and groups who go on outlngs. We are pleased to have supported the Introduction of new groups during this year, including 2 additional art based social groups in Tunbridge Wells and Bromley. Each club is supported by dedicated volunteers who arrange activities and entertainment, act as drivers and escorts, and help ta raise funds. For some members, this may be the only face-to-face social contact of the week, so the clubs also act as something of a 'safety net, for some elderly and vul nerable visual ly impai red people, with volu nteers ensuring that KAB Is called in if someone needs help. KAB provides financial support to Clubs via an annual grants programme, and also by meeting volunteers, expenses and provldlng insurance cover. The Charlty also provides non-fi nancial support such as recru iti ng and training volunteers, carrying out Disclosure and Barring Service checks, and helping with pu blicity. Our staff vislt at least every slx months to offer advlce and support to both members and volunteers. All KAB Clubs sign up to 8 Handbook, which aims to ensure they operate safely and fairly and that members, needs are met as well as appropriate. We also run more focused sessions to connect clients with shared needs e.g. Glaucoma Support groups. We are proud to have an established Advisory Councll of servlce users and volunteers which acts as a consultatlve group, providlng advice to the Senior Management Team and Board of Trustees on topics such as brandingi policyi servlce development and local Issues under consultatlon. Counselling In March 2025, our Counselllng Servlce was celebrated at Healthwatch Kent and Medway's Recognition Awards. The Team won an award for excellence and Innovation in preventative services. We are also very pmud of our Counselling Team for achieving their goal of becaming a trauma informed Servlce. We continue to offer face to face counselling from our centres, alongside telephone cou nselling with the latter accounting for approximately 700/0 of provision. Fieferrals have rlsen thls year - from an average of 174 over the preceding 2 years, to 212 this year (220/0 increase). The number of counselling hours delivered has also risen, from 1391 in 23-24, to 1402 in 24-25. Kent Association for the Blind Trustees. Annual Report for the year ended 31 March 2025 (continued) Thanks to grant fundingj we hove successfully piloted two onllne peer groups to support i ndlviduals exltl ng the counsel l ing service. These sesslons were facilitated by a trai ned, sight-impaired KAB Volunteer and feedback from participants was extremely positive: found (the sessions) very helpful to speak to people who are dealing with variou5 stages Df sight loss. To feel like I contributed was very rewarding. do hope that these meetlngs wlll be the first of ma ny to help others wlth sig ht loss and sincerely thank everyone who planned and facilitated them" was unsure when I signed up to join the group (..,) but after meeting everyone, chatting and laughing I realised that this was what I needed. To talk through concerns and the hurdles that we have faced or are Still faclng with our varlous conditions was an amazlng outlet and I hope that my fellow peer group members found the same" "I realised that I am not alone in the fears and anxieties that I face and that the wonderful advice and support that was given to me by the other people within the group with such consideration and kindness was invaluable. It allowed me to make some difficult decisions that I had been struggling to make and gave me the courage to face the PIP Assessment wlth some forearmed knowledge of what the process would entail" Eye Clinic Liaison Officers (ECLO) We continue to provide immediate support within 10 hospltal eye clinics across Kent, Medway and South East London. Durlng the year, we provlded 2953 interventions, Including: Assistance with the process of belng registered as sight impaired/severely sight impaired Emotional support Onward referral to access low vlsion aids Information about eye condition and treatment Signposting to services Withln the communlty Information about dally livlng aids, equipment and technology We recently undertook a survey with clinlclans, to measure the value of ECLOS to their professional roles. We received extremely positive feedback, including.. Over 90Q/) of respondents indicated that the ECLO saves them tirne each week Over 93e/o of respondents agree that ECLOS positively impatt the emotlonal support of patients 'without ECLO the department wlll not run efficiently. The role is now one of the foundatlons that our practice Is dependent on. 'The ECLO is invaluable to my patients as a Ilnk between the cllnic and KAB. It is a huge relief to be able to put patients dlrectly in touch with someone who can offer them real help. Patients are invarlably grateful for the support, 'Excellent targeted and thoughtful help. Makes eye care better and more productive. 'The ECLO consistently goes above and beyond.,..to ensure every patient receives exceptlonal su pport. Kent Association for the Blind Trustees. Annual Report for the year ended 31 March 2025 (continued) Strategic Report Projects Project income has increased from £91,519 in 2023124 to £92,023 in 2024/25. Iris Mobile Sight Centre Iris, our community vehicle, has continued to be a key way of increasing our reach and worklng In partnership. In 24-25, Irls undertook 78 events. Across these events, Iris, onboard team conducted 1,300 one-to-one consultations with individuals, as well as broader engagement with the general public. Of the 1,300 Individuals supported, only 14¥0 were previously known to KA8- meaning Iris is achieving her aim of enabllno us to support more people via a local approach, The 1-2-1 consultatlons included information about eye health, technology, wellbelng and more as well as onward referra15 to other KAB community services for additional 5UPPOrt with independent Ilvlng or speclflc eye conditions. Ir15 event locations are dlverse, includ i ng schools, garden centres, supermarkets, day centres, GP practices and hospitals. We have continued to work in pa rtnership to increase Iris, reach a nd i mpact-with collaborators includ i ng technology suppliers, local branches of Age UK and local charltles Involve Kent and Hi Kent. Financial Review In the year ending March 2025, the Charlty's principal funding continued to come from Local Authority Contracts, Grants, Fundraising and Legacies. Income from all areas 5ncreased from £2,541,473 in 2023124 to £5,483,599 in 2024125. This increase was due to an increase in Donations and Legacles. Income was used to meet KAB'S charltable objectlves wlth rehab services being the slngle largest areas of expenditure at £2,153,336 (2024: £2,101,789). Total expendlture for the year is £3,037,342 (2024.. £3,00 1,108) resulting in a surplus of £2,456,440 after investment galn, compared with a defscit of £293,747 in the previous year which was as a result of small legacies and higher staffing costs In 2023124. Fundraislng Total Fundraising income increased to £3,562,219 {2024: £607,235) laryely attributed to two large legacies and a strategy of focusing on Trust and Foundations (T&F) for this financial year. Areas including the London Marathon event and our annual Golf Day event have over-performed, however, there was a decllne In Community and Corporate income. This is partially attrlbutable to not having a Fundralslng Nanager in post until October 2024 and the challenges of the external fundraising climate. We value the support of all our corporate partners and look forward to working together over the coming year. Legacy income totalled £3,084,014 (2024: £224,324). The Trustees are very grateful to the kind supporters who have remembered KAB In their wills and through donations in memory. We continue to gain tractlon on soclal media through new follows, wlth greater engagement from posts about children and younger people. Income through appeals and KAB Connect newsletter have been lower than prevlous years, due to the cost of Ilvlng crisis. We continue to seek sponsorship to drlve down the publication costs. Unfortunately, we were greatly impacted by the cost of Ilvlng crisis this year and have been unable to ralse sufflclent funds to meet our targets across Community and Individual Fu nd raisi ng which have been predicta bly the hardest hit throug hout the last financial year as the fundraising landscape continues to evolve. Kent Association for the Blind Trustees, Annual Report for the year ended 31 March 2025 (continued) Fundraising expenditure ha5 been closely monitored during the year. Our focus on income streams with the greatest return on investment have been critical however the difficulties In recruiting a Fundraising Manager have hlndered our business model. A new Fundralslng Strategy has been developed by the new Fundraising Manager with support from our experienced Fundralslng Trustee and the SMT, We have seen ongo5ng success with our revised strategy for T&F, with income Increasing again from £220,881 in 23-24 to £276,058 in 24-25. This success is the result of maintaining a hlgh level of applications and seeking a range of grant values, Our current priorities for T&F funding are: Counsel ling, A5515tlve Technology, Befrlendi ng, Social group5 and Chlld ren's Activities. We are registered with the Fundraising Fiegulator and we are commltted to following thelr Code of Fund raising Practice 50 as to ensu re that the public, includ i ng vul nerable people, are protected from unreasonable or intrusive approaches. KAB carrles out all fundraising actlvitles in li ne with recognised standards. We are also registered as a Data Controller and Data Processor with the Information Commissioner's Off ice and are compliant wlth General Data Protection Regulatlon requirements. Investment Powers and Policy The charity's investment approach for the year was to both grow the real value of Investments whilst managing return and risk in the context of uncertain financial markets, and to maximise bank interest from cash held on deposit. The Trustees employ Coutts & Co, investment managers to achleve this aim, using full discretlonary powers of investment, but taking a medium to low-rlsk approach wlth a clear benchmarked target. Investment income Including bank interest increased to £50,050 In 2024/25 from £40,046 in 2023124. In reviewing the Investment policyi the Trustee5 have considered any ethical restrictions they should apply and are mindful of the need to avoid undermining the crediblllty of KAB by profiting from, or provid ing capltal to, activities which might be con nected to those which are detrimental to eye health. KAB only holds collective investments, and as such is not at risk of investing di rectly In such com pa nies. We 8150 meet regularly with our investment managers and monitor our portfollo to ensure an adequate level of scrutiny of any potential exposure. Reserves Policy KA8's Trustee5 consider that holding reserves Is an essential part of their duty of governance. The Fieserves Pollcy Is reviewed every February to coincide wlth the budget setting and strategic planning timetable and the review of the Investment Pollcy and Risk Register. The pollcy for 2025126 is to hold reserves of £862,000 (2024125 £490,000) to cover the risk5 associated wlth loss of income necessltating winding down some or all of the organlsatlon, loss of key workers, investment rlsk and the risk of legacy income being below budget. Unrestricted funds at 31 March 2025 totalled £1, 186,795 (2024. £1,063,944). The planned deficit for the flnancial year 2024125 is £470,557. Trustees recognise that some reserves are required to deliver unfunded servlces which are i ntrl nslc to KAB'S work, Total funds of the Charity as at 31 March 2025 were £5,235,299 (2024.. £2,778,859). The designated funds at 31 March 2025 totalled £3,506,538 (2024: £1,323,841). Detalls of these funds are provided in note 18. Kent Association for the Blind Trustees. Annual Report for the year ended 31 March 2025 (continued) Fund5 have been designated to cover building maintenance, equipment and ICT malntenance and replacement, as well as the continuatlon and development of key projects. Specifically, allocations l inked to projects such as ECLO, Assistive Technology (AT), Training, Counselllng, and Transcription ref lect the antici pated cost of these services over a perlod of two to three years. The maintenance fund accounts for costs expected to arlse over the next three years, while the equipment and replacement fund covers anticipated expenses over a one to five-year period. Additionally, there are pla ns to purchase a property i n the Kent area to 5UPPOrt both staff and service users. Future funding will also be required for the Mobile Sight Centre once current funding ceases. A flxed asset f u nd Is In place to reflect the value of operational fixed assets, which are not available for charitable expenditu re. The plan to rebrand the organisation is belng considered to better reflect its current contracts and activlties. Trustees are confident that thelr approach to reserves will enable them to maintain current work programme5 in the year ahead even with the planned deficit budget, and to complete planned work in the event that Income streams are adversely affected. The restricted fLJnds at 31 March 2025 totalled £541,966 (2024.. £391,074). Details or these fund5 are provided in. note 19. Plans for future periods The Trustees recognlse the need to continue where possible to reduce budget deficlts. We have identified our key priorlty areas such as Trusts and Foundations where we would hope to secure alternative means of fundlng and help reduce the subsidy from KAB reserves. This includes continuing to explore new funding streams for our ECLO'S our Counselling Service and ou r Clubs a nd social actlvlties. We have exciting plans in place for Iris for 2025/26 to enable us to reach more existing and potential Service users. We are very grateful to our sponsors and supporters for their contlnued involvement and we are aimlng to further improve OLJr pmfile county wide next year. This continue5 to be a very exciting venture for KAB with opportunities to Increase the servlces available on Iris. We plan to refresh our Strategic Plan in 2025126 and wlll begin this process In November 2025 wlth a staff conference where our teams can contribute to KAB'S priority setting. Our partnership with Medway's Voluntary and Community Sector (VCS) Transformation Academy contlnues. The Transformation Academy has continued to develop and we have been providlng low level HR support and increased D8S checks to small VCS organlsatlons in Medway to help increase our income. Next year there will be a second tranche of the Academy whlch our Dlrector of Services wlll attend. Going concern The Trustees have assessed the operational and financial impact in the Strategic Fieport on pages 5 and 6. Trustees reviewed potentlal risks to KAB and Trustees note that KAB remains in a stable position. Kent Association for the Blind Trustees, Annual Report for the year ended 31 March 2025 (continued) Reference and administrative details Company Number 03339912 Charity Number 1062354 eg istered Office 72 College Road Maidstone Kent ME15 6SJ Tel 01622 691357 Our Advlsors Bankers National Westminster Bank plc 2nd Floor County Gate 2 Staceys Street Maidstone Kent ME14 1ST Audltors Azets Audlt Services First Floor River House l Maidstone Road Sidcup Kent DA14 5RH Investment Managers Coutts & Co Wellington Gate 7-9 Church Road Royal Tunbridge Wells Tunbrldge Wells TNI IHT Our Dlrectors and Trustees Honorary Officers Mrs. Hazel Groves Mr, James Burke Chalr Honorary Treasurer Other Trustees Mr. Michael Benson Mr. Paul Betts Mr. Anthony Blackman Mr. Anthony Colwell Mr. Luke Cashin Mr. Alan Thorpe Mrs Avril Langman-Heath Mr. Ian Platt Company Secretary Mrs Elthne Rynne Resigned March 2025 Resigned Aprll 2025 Resigned April 2024 Our Senior Management Team and Key Managément Personnel Eithne Rynne Andrea Forsythe Vanessa Stanley Katherine Barr Chief Executlve Director of Finance Director of HR Director of Services io Kent Association for the Blind Trustees. Annual Report for the year ended 31 March 2025 (continued) structure, Governance & Management Legal and Admlnlstratlve Status KAB is a charitable company limited by guarantee, incorporated on 25 March 1997, and Is also a registered Charlty. The company is governed under its Artlcles of Association which were updated in October 2009. Governance The TNstees meet at least quarterly, and each year, one third Df the longest servlng trustees reti re by rotation and are eligible for re-election. The Board ca n appoint new trustees at any point during the year. Our alm is to have at least 2 third of the Board representative from our client base. Trustees are recruited via an open process in order to meet identified skills and knowledge gap5, and all new Trustees go through an induction process which includes visits to various areas of the Charlty, and opportunlties to shadow staff and undertake training. A Trustee Handbook underpins induction, and sets out the role of the Board, the role of i nd ividua I Trustees and officers, relatlonships with staff, guldellnes for performance appraisal, a code of conduct and conflict of interests pol icy. No Trustee receives remuneration or other beneflt from their work wlth the Charlty. The only permanent sub-committee is the Finance, Risk and Audit Sub-commlttee, which comprises the Chair, Hon. Treasurer and Vice Chair (or another Trustee if no Vice Chair was appolnted), and Is attended by the Chlef Executive and Director of Finance. This sub- Committee meets before every full Board meeting and reports back to the Board verbally and in writing. Governance information is available digital ly and In aud io, Braille or large prlnt for staff and Trustees who have a sensory impairment. KAB also provides Guide Communicators or other support as required at Board meeting5 and other Trustee events. Organlsatlonal Structure & Management Day to day responsibi lity for service provision and ensuri ng that charitable and strategic aim5 are met is delegated to the Chief Executive, who Is supported by a Senior Management Team. Durlng the year, KAB had on average 99 staff (61.77 full time equivalent) across three office bases, KAB alms to ensure that it has appropriate procedures in place to ensure staff are able to be fully engaged in all areas of the Charlty's work and are given approprlate trainlng, support and guidance to carry out their roles effectively. KAB maintains its Investor In People status and Is an accredited Disability Confldent Employer, The pay of Key Management Personnel is agreed at board level. Pay scales are agreed based on extensive revlews of the pay rates of similar roles within the comparable charlty sector. Management staff progress along pay scales based on length of service and satisfactory performance In the same way as all KAB staff. Throughout thls report we mention our wonderful volunteers. Our volunteers generally support rehab servSces by drlving cllents to meetings and appointments, delivering equipment, hotne visiting and befriending, and helping people to read their mall and manage their home affairs. Volunteers help run our clubs, help at events and help us with many of our back room functlons Ilke adminlstratlon and fundraising. We are enormously g ratefu I to them all. li Kent Association for the Blind Trustees, Annual Report for the year ended 31 March 2025 (continued) Related Partles and Connected Charities Any connections between a Trustee or senior manager and KAB'S suppliers, funders, or key Stakeholders must be di5c105ed I n line with KAB'S Conflict of Interest policy. In the current year no related party transactions were reported. The Charity commits staff time and resources to collaborative working and staff are involved In many strateg ic groups both national ly and reg ionally, al I with the ultirnate aim of improving the lives of sight impaired people. However, this joint worklng is Informal and KAB has no connected charities. Principal Risks and Uncertainties Potential risks to KAB, our beneficlarles and staff are reviewed reg ularly and detailed in a Rlsk Register. Gross risk is measured in terms of likelihood of occurrence and severity of impact, then the controls that we have in place are assessed to produce a retained or'net, rlsk level. The most slgnlflcant net risks to the Charlty I n the cu rrent year are Ina bl lity to deliver services due to loss of contracts and tendering risk and data security risk. The risks associated with the cost of l ivi ng crisis a nd the im pact on our ablllty to fu nd ralse have also been retained on the Rlsk Reglster. Filsks to income are belng addressed by the focus on developing a new Fundraising strategy and making changes where needed, the regular monltoring of cash flow, increasing Guide Communicator fee income through requests to KCC, Medway and Bromley Councils and holding adequate cash reserves to cover the medium term shortfall. Contract and tendering risk ￿ferS to the potential loss of Local Authorlty funding, which could pose a major threat to KAB as a whole and potentially to the quality of service received by users. This risk is being addressed in the following ways ensuring that we have good knowledge of the sector environment and strong relationships with partner agencies; growing the already good bank of data which evidences the quality of current provlsion; being as involved as possible with commlsslon I ng strategy and ensurl ng costlng of services is accurate and up to date. Increased data security risk reflects a marked Increase in the demands placed on charities by funders i n terms of technical and pollcy com pliance with chal lenglng new information governance and data management standards. This is being addressed by contlnual review of the raft of pollcles in place surroundlng data security, ongolng Investment in Icr equipment and ensurlng staff attend quality training on any changes and update policies accordlngly. Risks are monitored and communicated regLslarly to the Board, and rlsk management forms an Integral part of our strateglc planning. statement of Trustees. Responsibilities The Trustees {who are also directors of Kent Assoclatlon for the Blind for the purposes of company law) are responsible for preparlng the Trustees, Report including the Strategic Report and the financial statements in accordance wlth applicable law and United Klngdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial staternents for each financial year which glve a true and fair vlew of the state of affalrs of the charitable company and of the incoming resources and appllcatlon of resources, including the income and expenditure, of the charitable cotnpany for that period. In preparing these flnancial statements, the trustees are required to: select sultable accountlng pollcles and then apply them consistentlyp observe the methods and principles In the Charlties SORP; make judgments and estimates that are reasonable and prudent; 12 Kent Association for the Blind Trustees, Annual Report for the year ended 31 March 2025 (continued) state whether applicable UK accountlng standards have been followed, subject to any material depa rtu res disclosed and explained In the f i nancial statements. prepare the financial statements on the golng concern basis u nless it is Inappropriate to presume that the charltable company wlll continue in business. The Trustees are responsible for keeplng proper accounting records that disclose with reasonable accuracy at any tlme the financial position of the charitable company and enable them to ensure that the financial statement5 comply wlth the Companies Act 2006. They are also responslble for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection Df fraud and other irregularities. The Trustees are responslble for the maintenance and integrity of the corporate and financial i nformation included on the charitable com pany's website. Leg islation in the United Klngdom governing the preparatlon and dlssemination of financial statements may d iffer from leg islatlon in other jurisdictions. Disclosure of informatlon to audltors In so far as the Trustees are aware.. there is no relevant audlt Information of whlch the charitable company's auditor is unaware. and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit Information and to establish that the auditor is aware of that information. A resolution proposing that Azets Audit Servlces be reappointed as auditor of the charitable company will be put to the members. The Trustees, Report Is approved by order of the Board of Trustees and the Strategic Report (included therein) is approved by the Board of Trustees in their capacity as directors in their meeting on 3 September 2025 and signed on its behalf by: Mrs Hazel Groves Chalr Registered office 72 College Road Maldstone Kent ME15 6SJ 13 Kent Association for the Blind Independent Auditors Report to the Members Opinion We have audited the financial statements of Kent Association for the Bl ind (the 'charitable company,) for the year ended 31 March 2025 which comprise the Statement of Flnanclal Activities, the Balance Sheet, the Cash Flow Statement and the related notes. The flnancial reporti ng framework that has been applied I n their prepa ration is applicable law and United Kingdom Accountlng Standards, including FFiS 102 "The FlnanciaS Reporting Standard applicable In the UK and Republlc of Ireland" {Unlted Kingdom Generally Accepted Accounting Practlce). In our opinion the financlal statements: give a true and fair view of the state of the charitable company's affairs as at 3 1 Ma rch 2025 and of its incoming resource5 and appl ication of re50u rces, includ i ng Its income and expenditure, for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit In accordance with International Standards on Auditing (UK) (ISAS (UK) ) and applicable law. Our responsibi l itie5 under those standards are fu rther descrlbed in the Audltor's responsi bll Itles for the audit of the financial statements section of ou r report. We are independent of the charitable company in accordance wlth the ethlcal requirements that are relevant to ou r audit of the fi nancial statements in the UK, i nclud ing the FRC'S Ethlcal Sta ndard, and we have fulfil led our other ethical responsi bilities in accordance with these requirements. We believe that the audlt evidence we have obtained is sufficlent and appropriate to provlde a basis for our oplnlon, Conclusions relating to going concern fn auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounti ng i n the preparation of the fina ncial statements Is approprlate. Based on the work we have performed, we have not identified any material uncertainties relati ng to events or conditions that, i nd ividually or collectively[ may cast sig nificant doubt on the charltable company's ability to contlnue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Ou r responsibilities and the responsi bilities of the trustees with respect to goi ng concern a re descri bed in the relevant sections of this report. Other informatlon The other information comprises the information included in the Trustees Annual Report, other than the financial statements and our audltor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other Information and, except to the extent Dtherwlse expllcltly stated in our report, we do not express any form of assurance concluslon thereon. Our responsiblllty Is to read the other i nformation and, in dolng so, consider whether the other information is materlal ly inconsistent wlth the flnancial statements or our knowledge obtained In the course of the audit or othenNise appears to be material ly misstated. If we Identify such material i nconsistencles or apparent material mi5Statements, we are required to determlne whether thls glves rise to a material mlsstatement in the flnanclal statements themselves. If, based on the work we have performed, we conclude that there Is a material misstatement of thls other Information, we are required to report that fact. We have nothing to report In this regard. 14 Kent Association for the Blind Independent Auditors Report to the Members Opinlons on other matters prescrlbed by the Companles Act 2006 In our opinion, based on the work undertaken in the course of the audit: the information given in the Trustees, Report and the incorporated Strategic Report prepared for the purpose of company law for the financial year for which the financial staternents are prepared Is consistent with the financial statements; and the Trustees, Report and the incorporated Strategic Fieport have been prepared in accordance with applicable legal requ i rements. 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 aLJdit, we have not identified material misstatements in the Trustees, Fieport and the incorporated Strategic Report. We have nothing to report in respect of the followlng matters where the Companies Act 2006 requires us to report to you if, in our opinion: adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us. or the financial statements are not in agreement with the accountlng records and returns. or certain disclosures of trustees, remuneration specified by law are not made. or we have not recelved a I I the Information and expla nations we requi re for our aud it. Responsibilities of trustees As explained more fully in the Statement of Trustees, responsibilities Set out on page 15, the trustees (who are also the directors of the charltable company for the purposes of company law) are responslble for the preparation of the financial statements and for being 5at15Fied that they g ive a true and fair view, and for such internal control as the trustees determlne is necessary to enable the preparation of financlal statements that are free from material misstatement, whether due to fraud or error. In preparlng the financial statements, the trustees a re responsible for assessing the charitable compa ny's abil ity to continue as a going concern, disclosingi a5 appl icable, matters related to going concern and using the golng concern basis of accountlng unless the trustees elther Intend to l iquidate the charltable company or to cease operations, or have no realistic alternative but to do so. AudTtor's responslbllitles for the audit of the flnancial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free frorn materSal mlsstatement, whether due to fraud or error, and to Issue an auditor's report that includes our opinion. Fieasonable assurance 15 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, ind Ividually or in the aggregate, they could reasonably be expected to Influence the economlc declsions of users taken on the basls of these f I nancial statements. Extent to which the audit was considered capable of detectlng irregularities, includlng fraud Irregularities, including fraud, are instances of non-com pliance with laws and regulatlons, We design procedures in line with ou r responsibillties, outl i ned above and on the Fina ncial Reporting Council's website, to detect material misstatements In respect of i rregularltles, includi ng fraud. 15 Kent Association for the Blind Independent Auditors Report to the Members Extent to which the audit was considered capable of detecting Irregularitles, Including fraud (continued) We obtai n and update ou r understandlng of the entity, its actlvlties, its control environment, and l i kely future developments, including in relation to the legal and reg u latory framework applicable and how the entity Is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtal n audlt evldence that is 5ufflclent and appropriate to provide a basis for our oplnion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, includlng fraud. In response to the risk of irregularlties and non-compliance with law5 and regulatlons, Includlng fraud, we designed procedures which included: Enquiry of management and those charoed with governance around actual and potentlal litigation and cla irns as well as attual, suspected a nd alleged fraud; Reviewing minutes of meetings of those charged with governance. Assesslng the extent of compliance with the law5 and regulations considered to have a direct tnaterial effect on the financial statements or the operations of the company through enqulry and inspectlon. Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations; Performing audit work aver the rlsk of management bias and override of controls, includi ng testing of jou rnal entries and other adjustments for approprlateness, eva luatlng the business rationale of significant transactlons outside the normal course of business and reviewing accounting estimates for indicators of potential bias. Because of the inherent limitations of an audit, there is a risk that we will not detect all i rreg u larities, including those leading to a materlal misstatement i n the f i nancial statements or non-compliance wlth regulatlon. Thls risk increases the more that compliance with a law or regulation is removed from the events and tran5action5 reflected In the financlal statements, as we will be less Ilkely to become aware of Instances of non-compliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve colluslon, forgery, intention81 omissions, misrepresentations, or the overrlde of internal control. As part of an audlt In accordance wlth ISAS (UK), we exercise professlonal judgment and maintain professional scepticism throughout the audit. We also: Identlfy and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responslve to those risks, and obtaln audit evldence that is sufficlent and appropriate to provide a basis for ou r opinion, The rlsk of not detectlng a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may Involve coll uslon, forgery, Intentiona l omisslons, m i5representatlons, or the override of internal control. Obtain an understand i ng of internal control relevant to the audit in order to design audit procedures that are appropriate in the clrcumstances, but not for the purpose of expressing an opinion on the effectlveness of the charltable company's internal control. Evaluate the appropriateness of accountlng policies used and the reasonableness of accountlng estlmates and related disclosures made by the trustees. 16 Kent Association for the Blind Independent Auditors Report to the Members Extent to which the audit was considered capable of detecting irregularities, including fraud (continued) Conclude on the appropriateness of the trustees. use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charitable company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the charitable company to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, includ ing the disclosu re5, and whether the financial statements represent the underlying transactions and events i n a manner that achieves fair presentation (ie. gives a true and fair view), We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit finding5, including any significant deficiencie5 in Internal control that we identify during our audit. Use of our report This report is made solely to the charitable company's members, as a bodyi in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. Michelle Wilkes FCA (Partner) For and on behalf of Azets Audit Services Senior Statutory Auditor First Floor River House, l Maidstone Road Kent DA14 5RH 8 September 2025 Date: 17 l