Registered number: 03740647 Charlty number.. 1075447 4Sight Vision Support (A Company Limited by Guarantee) Unaudited Trustees. Report and Financial Statements For the year ended 31 March 2024 4Sight Vision Support (A Company Limited by Guarantee) Contents Page Reference and Admlnlstratlve Detalls of the Charlty, Its Trustees and Advlsers Trustees, Report Independent Examlner's Report Statement of Financial Activities 2-12 13 14 Balance Sheet 15 Notes to the Flnanclal Statements 16-34 4Sight Vision Support {A Company Llmlted by Guarantee) Trusteeg Report For the yearend 31 March 2024 TIu8tee8 Dr Nomian Boyland DL FRSC, Chairman Arthur Mayson ACIB TEP. Hon. Treasurer Sheilagh Baker D80 ID). Elected Member Jan Penn. Elected Member Nealher Bell DBO (D). Vice Chairman Julia Kirkham, Elected Member Robert Hayes (resigned 24 November 2023) Maureen Jenkins {resigned 24 November 2023) Company reglster¢d number 03740647 Chority registarèd number 1075447 Reg18tered offlc8 36 Victoria Drive Bognor Regis Wesl Sussex P0212TE P0212TE Chlef Exfjcutlve Offlc8r and Company Secretary K Thomas Accountants Kreslon Regves LLP Chartered A¢coLFntanls g Donninglon Park Springr￿Id Road 85 Birdham Road Chichester Wesl Su6sex P020 7AJ Bank•r8 CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West klalling Kent ME19 4JQ Patron In absenlia Vice Patron ajor-General Tony Boam CB CBE {unliS 20M 1r231 Simon Br8tl OBE The Righl Hon. Ihe Lord Navnit Dholakia OBE DL The Right Hon. the Loid Egremont DL Hatry Goring DL The Ri9hl Hon. Sir Peter Hordern PC OL Masoud Teimory MD DO FRCOphlh Dr Tim Fooks Page I 4Slght Vlslon Support IA Company Limited by Guarantee) Trustees, Report For the year end 31 March 2024 The finandal statements have been prepared in accordgnce with the current stalulory requirements and comply wllh the Charity's goveming document and the Slatement of RecLKnmended Practice 'Accourklin9 and Raporting by Charities, issued (January 20191. CHARITA8LE OBJECTS AND PUBLIC BENEFIT When plannlng aclivi118s for tha yearthe Trustees have complied wilh guidance issued by the Challly Commission and with the requirements of section 4 of the Charities Acl 201110 have due r8gard lo the public benefit guidanc published by the Charily Commission for England and Wales. In parlicular. the Trusleas have consldered the sp8¢If￿ gumlance on charities for the advancement of heallh, and th8 rellef of those in need. by feason of youth, age, ill-health, disability. financial hardship or anolherdisadvgntaga and living in Wesl Sussex. ABOUT 4SIGHTVISION SUPPORT For ovgr 100 years. 4S￿h1 Vlsion Support has been the 16ading sight loss charity supportlng bllnd 8nd sight impaired people liwng In Wesl Sussex. Wlh our ongoing work, loNard strategy, and partrvarship working. we aim to make 4S￿h1 Vislon Support the Charity thal is Ihere for the people of Wesl Sussox al the time when it mallers mosL At the heart of our hollsllc and per80n-G9ntred approach Is a commitrnanl to ensure everyone can liva 8 LIFE IMTHOUT LIMITS following 8 slghl loss diagnosis. Helping people across Wesl Sussex who are bllnd or partia15y sighled to liva Ilfe vAthoul limits. Ourvalues We are Carfng For ov8r 100 years. we ar8 Trusted We afe Forward-Thlnklng Our PrlorS1ie8 Increas8 th8 number of Blind and partialty sighted people we 8LlPPOrt 2. Ensure our services are relev8nt and user-led through conllnuous engagemenl 3. Promote the importar￿e of good eye health and sighl loss prevention 4. Raise our profile a¢ros$ Wesl Sussex 5. Ensure we are Ill lor purpose and sustainable Structure, Governance, and Managelnent 4Sight Vision Support Charlty regsstrallon number is 1075447 and is a Company Limited by Guaranleè, number 03740647. 11 is constituted under ils amended Artides of Assoaalion da¢6d 26 October 2018. The Charity was founded in 1921 and incorporated on 24th March 1999. The management of the affaiis of the charily is vested in the Trustees. The fwstees 8re the directors of the cornpany logether with not more than nine members eleclod by the Annual General Meelmig or co-oplad by the Trustees. 3 out of 8 of our Trustees have lived experience of sight loss In 202312024 we also started using the Charity ExcElencA Fr8mewoyk tool to ensure that we are up lo dale with govarnanc8. policy, and procedures and have mel the quality marf( standard. Pa8e 2 4Slght Vlslon Support IA Company Ilmlted by Guarantee) Trustees, Report For the year end 31 March 2024 Our Staff The charity's operational affairs. inctuding Chief Execjjlive. 8eMce delivery. finance, admin, income generation, and communications were managed and delivered by 13 siaff. 250A of our staff have axperlonced sight loss, Including our Chief Executiv8 Offi￿r Kirsli8 Thomas Our Volunte8r8 Our dedicated. supported, klnd. arKI incredible voluntears are of the utmost importance lo tha charfty and the people we support. We adfnowledge 8s always the importance of volunteering and that our support lo our clients would be imposslble with the Incredib￿ d6vlation from our exlensive volunteer base. We have a strong commilmenl lo volunieering countywide. Aclive Volunteers. Volunteers who have Sight Impaim)ent New Volunteers in 202312024 Voluntèer InteT8cllons with cll8nts Volunteering hour8 222 31 4,686 472h 35m Volunteer Role6 In¢lude. Sighted Guidas Group and actlvlty Helpèrs. Car drivers and Minibus diivers Cenlre admln volunteers Telephone B8frianders Fundraislng. Events and Comunlcallons "Cgn ljusl s8y Ih81 h8vlng don8 volunteer worf( for 8nolh8rorg8nls8llon, 4Slghl 8r8 $8tond lo nona An thair gr8111ude 8nLI 8pprecJa¢lon. Im coming up lo my 2-ye8rannl￿rs8ry and have Ihoroughly 8njoy8d doing whal 1tr8 been 8bl8 lo do for you 811.. Talephon8 88lri8nding = "Ils greal ¢alking lo [my b6friend6rJ she raalty gols wh81 it's lftka lo have to cope wllh Ilf& wilh 8 visu81 imp81mi8nl. I don I hav8 lo explain myself to h8r and Ihat leels re81￿ differonl lo lalking lo somebody who hasn'l had lo m8n899 how diff￿￿1[ lif8 IS.. 2023-2024-THE YEAR AT A GLANCE With 5 maln prforilles In our Stralagl¢ Plan, here are some of our ad)levements during Ihfr year. Totsl now ¢11onts Totsl actlve 8ervl¢o U8eT$ 689 3.228 rral alhwa Our referrals for support are received In 8 WKle variety of ways induding, our Sight Care Advisor services at University Hospitals Sussex (UHSXI NHS Trust. WSCC Rehabililalion Officers for Iha Visually Impair8d IROVI), our Sussex and Surrey Hospital (SASH) NHS and Queen Vicloiia {QVHI Hospital Trusl Low vision dlftl￿. oplldans, SOGlal prescribers, sell-refettals. GP'S. care homes. School and emargency $8rvices. Page 3 4Slght Vislon Support (A Company Llmited by Guarantee) Trustees, Report For theyear end 31 March 2024 Age br&*kdown OT04. 5Tol0 11 To 16. 17To18, 19To 24, 25 To 39. 40 To 64. 65 To 74, 75 To 84, 14 15 34 11 18 371 341 784 1.527 63 Unknown. Ggographlc Broakdovm iènl Adur Arun Brlghlon & Hove Chichester Crawlay East Sussex Hampshire Horsham Mid Sussex Out of County Surf8y Worthing 297 814 42 492 276 34 25 426 389 18 63 352 OUR SERVICE AND ACTMTY-OUR MPACT Information, Advice, and Guidance IIAGI Sorvic8 Our caring and trusted team is hare lo listen, Identify areas ol need and work with our dianls lo live Ihelr Ille wllhoul IlmSts. Provlding appropriate and up1041aie infomialion, advi￿, and guidance in fomats accessible to you. Som&one lo talk to and help lo eonnact with others, sh8ring experiences 8ThJ supporting each other. Total Inleraclions Clients accessing Total Hours Initial and follow up and welfarè calls Total House 210 128 31h46m 934 204h 59m Based on user-led feedback. we inLroduced a new Tel hon8 Befriendin som8on8 lo talk lo when Ihay need IL setvice to support people wllh having Total calls made Total hours 131 35h 2m Early Interventlon Servlce8 We provide emotional and practical support after diagnosis al the eye dinic, induding he￿Ing to understand the diagnosis, the certification, and the registration process ol having a sight impaimienl. We are the key link between patient and consuliant and we offer support al this devastating lime. Page 4 4Sight Vlslon Support {A Company Limited by Guarantee) Trustees, Report For theyear end 31 March 2024 We help clients to understand their eye condition. and what support our clients can access. It is a vital part of the health and social c8re palhway, and we promole support and offer infomialion on maintaining and ensuring good eye h8311h. Our Slghl care Advlsors Servrce is based 8t Southlands and St Rithards eye unlls. Total people regtstered with a CertIf￿ats of Impaimienl (CVI) 308 Total Low Vision HESP IOTM issued lor magnifiers 241 General Patient Contacts 945 Contact with carers. 59 Low Vlslon Magnificatlon Setvice Wé provlde dedicated Assessments to identify magnification, 18¢hnlques, and products to help with everyday tasks such a8 readlng, shopping. medlcation, and preparing meals. We deliver an NHS low vision seNic6 alongsid8 Sbjhl for Surrey withln Ihe Sussex and Surrey NHS Trust ISASHI, and a low vision sor￿Ce al Queen Victoria Hospilal (QVH) in Easl Grinstead. Low Vision Assessmenis carried oul communlly ba$¢d Assessmenls u81ng the Hospital Eye Scheme Prascriplion {HESPI Unique pallenl's Seen vla the Sussex and Surr6y NHS Trust contract (SASH) Crawley 142 106 191 Unique pallenls 8een vl8 Queen Vi¢toria Hospital East Grinstead 47 Total eommunlty and ho8pllal-based Low Vlslon Assa88ments 348 E16clroni¢ magnlficallons demonstration 15 nk you so much for the magnlfier and the Iv glasses Ihes8 8re making a wortd of diff8renc8, 8m8zlng thank YOU SO 80 much. Practl¢al Ald* and Equlpm•ntS•rvke We offer a large range of specialist low vision equipmenl and provide advice and demonstration lo ènsure our neficiaries are choosing the most appropriate tools and solutions for their needs. Equlpment Advice and Demonslralion Inleraclion Tol81 Hours No. 01 Items Sold Total sales 128 26h 18m 588 £12,824.77 Benaflts Service In this year due to the impact of the cos1-of4Mng crisis lo people who are bilnd or partially sighled, we saw a 2000k increase in demand for our benefits sebvice. We know from national reports ihal people who are blind or partially sighted were more affected by the crisis than most due lo the nead for additional lighting, lethnology, and unemployment factor. Many people gol in touch lo find out vthal they may be eligible for finandalEy lo support them. We offer support lo access benefits and concessions and help lo complete foms. such as Personal Independence Payments IPIPI, AltendanGe Allowance (AA), and Blue Badges. We also provide advi￿. induding Support with appeals, tribunals, and assessments. Page 5 4Slght Vlslon Support (A Compzny Llmited by Guarantee) Trustees, Report For the year end 31 Matth 2024 Benefits Interaction8 Direct benefieAari8S Total Hours of support 365 152 157h 37m 'Th8nk you so much for all your helpl I don'l Ihlnk I ha￿ 8v8r fi118d in Ihis fomi wilhoul your support, It Is so d8un(ing to l¢)ok all, '1 can'l believe how much you pul on Ihe fomi that ￿ didnv Ihink on We got so used lo coping th81 wa lorgol ha n6eds aids and help with things as il has just bécoma norn￿1 for us.. °Thank you for b81ng there for me during th8 t￿b￿ne1. 11 made me le81 much mora ¢onfid8nt and18m so glad w dld Ihis now we am succ8ssfull' Acc8sBible Toehnology S6rvk¢ We also saw a massive 20￿/￿ in¢reas8 in demarKI In lh£ previous year forouraver%rowlng acc888iblo technology 8ervSc8. With Ihe help ol our ever-growing and developing specialist 2cc8ssible lechnolo9y $8rvlc8, we can support our Gllents to develop new and exisling Skills, communicate eff8clively and remain independenl. Wo provide clients with the support, Infomialion. and know19dge lo make informad choices and learn lo adapt to technology after 8ighl loss. Number of direct beneflciarias Number ol inlervenllons Total hours of support delivered 156 516 155h 21m Edu¢atlon and Employm¢nt Sfjrvice For our younger and working 8go clients, we offer support wilh education. training, leamlng. and offering a¢ces¥ to employment. This service also helps lo prowde support lo educ8lors and employers so Ihal they are bellar informed of whal support Is available and how Ihay can support people with sighl loss. Isu ori Inleraclions Direct beneficiari8S Total hour5 of support 2h 45m 'Th8nks 8g8inl I wouldny hav8 gone Ihmugh wilh Ihe amployment tsibun81 f(v disGriminalion ilit wasny foryou., Educa Su ort Total Inleracllons Dlrecl b8neficiaries Total hours spent. 17 11 3h 45m Wow, this MagnIf￿r15 really cool. and I can c8ryil in my b8gl11 kind ollooks Ilka an 818phanl loal, Hèalth. Wellbelng, Events and Actlvltles SeNlee We provide support. infomi8lion, and advice lo enable our clients lo access lelsuro, socsal, and community activities wilhin their community, combatting social isolalion lo improve the health and we114)eing ol our clients. Some examples are Iow-visiofb days, events, online activities, and walking groups. We continue lo offer In-pe￿On and online social activities, groups and events. Low vision and information days wilh our partners, and our ever-increasing regular walking groups supported by sighted gu5de volunleers. Page 6 4Slght Vlslon Support IA Company Llmlted by Guarantee) Trustees. Report For the year end 31 March 2024 Low-vis Eva Is and Attendee Chichesier Sighl Awareness Day Horsham Living Well with SKJht Loss Ctyjrse ILWSL) Course Crawley LWSL Professional Vision Services Dolphin ow Vislon Evenl Optelec Shoreham Low Vision Day Oplelec Easl Grinslead low vision Day Optelec Bognor Low Vision Day Har8ham Opon Day October LWSL Course Shoreham To atlendee 25 10 24 34 21 31 233 .1 cannotW81S8 you enough forlh8 S6NKe$ 8nd I8￿.1111￿$ Ihat you prov￿0. 'Such & lov8ty188m that m8de 1881 wel¢on￿." .1 thoroughly 8njoy8d lh8 day 8nd IK)pe lo do ￿ aga￿ n8xI y68r.' Totsl cliont Intèra¢tlons In accosslble formats 202312024 Audlo Card Dlsc 0i8cus8ion W Other Profess&03 Oiscusslon With R81al￿e Email Face To Fa Leller No Cont8ci- See Notes Online Video Call SMS Text Spèci81- See Notes Standard Prlnt 2.672 241 811 45 1,198 31 AWARDS & RECOGNITION WO ¢onlinued lo receive praise, support. and f8adback from the High Sheriff of Wesl Sus38x who often referred lo our organisation in hls speech and p￿SenIalI0nS lo colbagues and partners. This year wo are delighted lo have fecenlly achieved The Royal National Institsjle of Blind People {RNIBI Visibly Belter Employer Certlficalion and 15 encouraging other organisalions across Wesl Sussex lo consider allaining thls Quality Standard. 11 is designed to support employets in assessing their recruitment and retention praclicos ond provide the pracllcal l¢)ols required for an accessible environment for paople with sight loss. As a result. organlsalions will wid£n the lalenl pool available, Increasing Iheir employee diversity by alliacting and retaining rnore blind and partially sighted talent Into lheirw0rkfor￿. OUR COMMUNICATIONS Community talks Press Releases Radio Interviews 16 18 15 Page 7 4Slght Vision Support (A Company limited by Guaranteel Trustee5' Report Forthe year end 31 March 2024 Our social medi4 presence grew. New Total 1.3k New lolal 53 501 Total 1.603 Nowsletter8 sent lo our dienis wlth infoimatKin. advice, and activitie8 In tha following aeK488ible formals Large Printed CD USB Bralllo Emall Totsl 8.752 594 462 24 2,987 12,819 PARTNERSHIPS Partnershlp woiking Is a key priority 10 4Sight Vision Support, and we have ¢onllnued lo worf( in partnor5hip with a range of organisalions In Ihe public. private and thlrd sectors, to ra18e sighl awareness, deliver jolnl training 88ssions atid deliver sgryices. W& are a founder merftber of the 'Communlty Solutions Consortia. (CSCI with Age UK We81 Sussex, Brfghlon and Hove. Carers Support Wesl Sussex, The Aldingbourne Trusl, Independent Lives, Heallhwalch West Sussex, Cilizens Advlca and Wesl Sussex MIND. CSC is a consortium of counly-wide servirE provider organisotions that deliverprevenlallva health and wellbeing services in Wesl Sussex and through th8 Consortia. aim to bring together their collecllve skills. knowledge. expertise, information. insight and understandirbJ lo effectively contribute lo and influ8n￿ slraleglc commissioning of seNces, through l¢x41 aulhorilies, NHS aftd thé local Health and Wellbelng Board and Ioc81 prevention and wellbeing slralegies. Wa r8main on Ihe collaboration board working in ￿-plY)dUction for the new WSCC Adult Social Care Strategy tilled "The Life you want lo Lead., lo ensure that sighl los$ was considered and prevalent in this pigce of work, and sil on Ihe Adult Social care task and finish FY6vention framework group to support the imF)Ortance of embedding aady SLtpport arKI inlervenlion. We work closely with other sight loss partners and remain a member of Visionary which is the n81ional body that links local and nation81 sight loss organisabons across the UK 4Sighl Vision Support plays an actlve role in the local Visionary Soitlh-easl regional hub whith includes Sight for Svrrey, East Sussex Vision Support, Open Slghl Hampshire. Kenl Asso¢ia*'on for the Blind, Sight Concern Bedfordshire. My Sight Oxfordshire, Blatchinglon Court trust, e Vision and many others. We also work with national partneTS including the RNIB, Guide Dogs UK. Blind Veterans UK, The Thomas Pocklinglon Trust and The Macular Society and we will continue lo explore ways lo work together with Ihem wherever such partnership8 can add value lo the 5èNces and support we offei to our membeTS. This year in partnership with East Sussex Vision Support we were awardad a Health Inequalities NHS Sussex granl. Thi8 purpose is to identify palienls, needs and share Iheir experiences within the NHS al a local level. Slghl Loss has been identified as a Health inequality in Sussex. and the conclusion will be a Pfepared report for NHS Sussex making recommendalions for change lo support patients with sight loss and breakdown known barriers for acce88 and ctymmunicalion. Page 8 4Slght Vision Support (A Company Llmlted by Guarantee) Tru5tees' Report For the year end 31 March 2024 Alorsgslde Ihis we were also successful in pawlicipaling in a patient pathways proiect launched by RRNIB and Visionary lo sil on a panel of Chief Exeeutives to implament and influenc£ local NHS Inlegraled Care boards, Ihe nationally recognised and endorsed ey8 care support pathway wilh the intention lo embed a holistic patient- 18d pathway within Ophthalmology department& FINANCIAL PERFORMANCE The financial perfomiance of the charity for the year is set out in the Slalemenl of Financial AclNili88. Oonatlons, Legacies and Granls l018lled £343.276 for the period {2023: £224,780), whitst incoma fram Charllable Actlvilies was £115,505 {2023'. £103.811). Totsl inccMn8 for the charity amounts to £488.349 {2023: £350.100). Total expenditure for the year was £398.531 (2023.. £386.772). Fees and pri¢lng policles have rèmained at 2021-22 level& adlusted for Infiallon. Th8ra are currently no plans to Introduce any other fees orchange priang pollcies a$ the Tfuslees are commilled to ensuring Ihal help is available for people factng Financial hardship who wish to access 4s￿3h1 Vision Support8eTw￿$, and a di8Ctetiorsary syslem Is in place so Ihat any charges c8n ba waived for those unable lo afford it. The trading subsldiary. 4Slght Vision Supporl Tradlng Limited, 8galn remained domant durlng the yaar, but it 18 being kept under review in the eventuallty that the Tru$lees deem It in the charfty'5 best interests to mako use of 11 for fulur8 projects. RESERVES POLICY It Is Ihe policy of the Trustees lo estsbllsh and m8lnlaln free reserves at a level suffici8nl to enable the Associallon lo continue lo deliver its range of services during periods of lower incomo and lo meel all responsibilities In the cas8 of dosure. 4Sighl Vislon Support has malnlalned thls method for th8 ￿ntinuOuS asse$8menl of rlsk, including a valualksn of Ihe level of resetV6S that we might need. based on Ihe review of each of our current s6Nlees and the flow of funds, as w811 as Ihe $8curity of our HQ building. an unreslricled fixed asset. This allows foi Saryice dellvery lo be pTiorili8èd. bul wllh due regard lo other le9al and finanaal responsibililles. 11 is the pollcy of th8 charity that unrestricted funds whlch have not been de6ignaled for 4 4)ecific use should be maintained at 8 level equivalent to at least six monlh's expenditure lexduding funded prolects),. this 18 to allow the charlty to be managed 8￿￿ien11Y and to provide a buffer for uninterruplad services. This lavel ol reserves was achieved al th8 year end. The lolal funds held at the balance she81 date were £760,435 {2023.' £670,617} which includes £20.710 (2023.. £35,870) held in reslrlcied funds, £100.000 12023.'£nll) In Endowment fijnds and £455,484 {2023'. £461.152) held as tangible fixed assets. Thls gives free rese¥ves of £184,241 {2023-. £173,595). The view of the Trusleos for the 2023124 year Is that the overall position of the charity and the balance of funds W8s sufficient lo continue to opei8te charitsble services al Ihe levels agreed, and there a￿ suffic48nl liquid 888eis lo enable restricted and designated funds lo be applied as necessary. The Board is empowered lo invest moni65 not required for the immediate PUTposes of the Assocbalion as slated in the ch8rity's Investment pollcy. FUNDRAISING The senior member of OLFr fundraisin9 leam is a member of the Chartered Inslilule of Fundraising and our organisalion is registered with the Fundraising Regulator,. cor)sequenlSy, everyona who supports us may be assured that we comply with the regulatory 81andards for fundraising. Ourfundraising includes encouraging donalions and gifts in Wills, running events and operating a lottery and raffle. Our fundraislng strategy is provided and delivered by our In-house team. Page 9 4Slght Vlsion Support {A Company Limited by Guarantee) Trustee5' Report Forthe year end 31 March 2024 We respond to all ojmplaints withln fve days. Complaints are dealt wtth in line vAth our fundraising complaints policy. Sarious complaints are escalated to our Chief Executive and Trustees so they may revlew our 8clNilies In the light of the comklainL We have not received any complaints in Ihls financ4al perlod. 4Sighl Vision Support continues lo benefit from the very generous support of 8 broad range of funders. whether that bo Charitable Twsts and Foundations. st81utory funders such as County, District, Borough, Town and Parish Councils or tho various philanthropic organisations such as local Rotary. Lions. Fr6emasons. and other groups {some of whom are listed below). We are very grat8ful lo ihem for iheir conts'nLted support, and we thank Ihem for enabllng us lo fulfil our mission to support and improve the lives of blind or partially sighled people In West Sussex. Equalty. Ihe Trustees would like lo nole their sincere thanks lo local businesses. schools, unlv8rsilies. colleges and the many individuals who donate. choosè lo sel up, fun. or participate In a fundraislng 8v8nl in aid of our work each year. Without the support of Ihis ever.growing supporter and donor base, 4Slght sion Svpport would simpty not be able to fulfil its obj8CtNes. The Trustees would 81so like lo aGknovAedga the generous support of some larger don8tion8 from thè lollowing organisallons.. The Bassil Shlppam and Alsford Trust The Kathleen and Sidney Linkins Memorial Trust The Souter Charilable Trusl Sussex Community Foundation The Munro Chafilable Trust Wèsl Sussex Travel Soaety Charity Thé Paliicia Roulledge Foundation Windiuff Charitable Trust Co-op Local Community Fund Worshipful Company of Spectacle Makers Gatwlck Airport Community Trust Longley Trust Woodroffe Benton Ulverscrofl Foundation The David Hunt Trust Simpson Charitable Trust Stagecoach- Giving for Good Vision Foundation The Grocers, Ch8dty Benlley's Advanang Life Chances Small Grants Programma Boots Charitable Trust East Grinstead Memorial Estats Limited During the year we were delighted lo be approached by The Edward G)s11ing Foundation, inviting us to be part of IheiT legacy partner opportunlty. This resulled in u$ beiThJ chosen lo receive a 'Deed of Gift, from the Foundation in the form of a £100.CK)O endowment fuThl. The Foundation recognised our ongoing worl( and awarded us the endowment lo help provide us with grealer certainty and fle￿bilitY in relaiion lo our income. IA are extremely gratéful for Ihe Foundation's recognilion of our vilal work and their ongoing support. Muny other donors and benefaclors have also svpported us throughout the year including Parish, Town. Borough and District Counclls, local Community groups and organisations. as well as those who have requesled that we respect Iheir priv8cy and anonymity by not Induding Ihem in Ihits report, bul we offèr our thanks lo them for thoir generosity also. Page 10 4Slght Vlslon Support (A Company Llmlted by Guarantee) Trustees, Report For the year end 31 March 2024 IMPACT OF THE COST.OF.LIVING and Cost of Giving CRISIS As with many voluntary sector organisalions, the 'cost of living foMow8d by Ihe'cosl of giving, crfses that we faced in 2023124 meant Ihal securing funding for our services became even more of a challenge than the year before. The TTLFslees and Senior Management Team have ￿ntInUed to meet regularfy duriw the year lo discuss tha challenges and explore ways lo develop new income streams and continue div8rsSfying our exlsting income streams. Thls also had a significant impact on our expendilLsre with sa13ry Increases, inllaling enargy and supply Pf¢ces, all leading lo difficult budget conslraints. This h8d a huge impact on the di&nls we support rinanctally and emotlonally as demonstrated by our increas8 iri supwrt for our benefits 8eNice. THE BOARD OF TRUSTEES The Board sels the slral8gic direction for the organisation. and managemenl of the actlvilles is exercised Ihrough th8 Chlef Executive and Ihe Management Cc¥nmillee. Twslees are also the Directors of the company. The TTLt5tees 8hall conslsl of Ihe Honorary Officers. Indfviduals nominated by local area commillees, and Individuals elected by the members 8t the AGM, ofwhich not1885 than 50'h are visually impaired people or people wllh lived experience of sight loss. The Board of Trustees.. mèets at least four knmes per year (during this yaar, all meetings war8 held online indudSng the AGMI aulhorise8 the appoinlmenl of senior 8tèff. each calendar y8ar appoinls sub-committees to de81 wilh all finandal and g8neral business of the Association; and approve8 a busine3$ plan and budget for the ccthing yéar. The Annual General Meeting.. ele¢ts Officers of the Charity. elects up to 9 members of the Board of Trusl883. and approves th6 annual report and acLounts. The TTuslees may also recommend appointment of olher honorary Off￿*r8, Patrons. Vic£ Patrons, Presidents and Vice Presidents shall be membar8 of Iha Charlty. RESPONSIBILITIES OF THE TRUSTEES Company law requlres that the Trustee8 prepare financial statements for 8aeh finandal year. which give a true and fair view of the Charily's silualion 81 the end of thé year and of the Ino)ming and outgoing resources for the year end. The Trustèes are responsible for keeplng proper aceounling records thal disdose with reasonable accuracy al any 1Sme the financlal position of Ihe charity and lo enable them lo ensure that the finandal slalem8nis comply with the Companles Acts. The Tru$lee8 are also responsible for safgguarding the assets of Ihe charity and hen for taking reasonable steps for Ihe prevention and datection of fraud and other irregularities. A regist8r of Trustees and Senior Managers dedared interests is maintained and updated at least annualty, and the HMRC Fll and Proper Persons process is in place. None of the Iruslees have any benefic181 inleresl In the company. AEI the Iruslees are mèmbers of the company and guarantee lo contribut8 £1 In the event of a winding up. All seTving Iruslees are already familiar with Ihe practical work of Ihe charily. Polentl81 new trustees, who are selected for their slrenglhs and diVe￿IlY that thèy will be able to bring to the Board, are invited and 8ncouraged lo spend some lime at our head office. and if possible. al our other basès of activty and outreach localilies, lo f8miliarise themselves wilh the charity and the cantexl within whs¢h il operales. Page 11 4Slght Vlslon Support IA Company Llmited by Guarantee) Trusteeg Report For the year end 31 March 2024 APPOINTMENT OF TRUSTEES Trustees are recwiled using many methods. Including advertisement in the pross. ne￿O￿1ftg and web slte searches. A Trustee and Honorary Officer lob description and person specification is in place against whlch all candidates ale assessed. audit of available skills and experien￿ Is undertaken across thè Trustee base., gaps are noted. and this infomiallon helps lo build the profile for futur6 Trustee recruitment. Trustees are encouraged to updale their skllls through allendance at approprlate training courses and events and, to use the available resources and comprehensive guidance available on the Charily Commission wobsile. Honorary Offic6rs are selected from the Board of Trustees. RISK ASSESSMENT The Board of Trustees keeps under r￿laW the ll8ks lo which 4&ghl Vislon Support may be exposed and the measures required to avold or mi119ale them. This proc£ss extends lo 011 aroas of servicss 8nd involves staff and volunteers. A Risk Register is in place and is updated quartedy or more frequently if required. Thls Incorporates all forms of rtsk in relation to the charity and its operations. including conlracls, finance. informallon technology. staff, volunteer and m8mbership recnjilrnent and activities. health and safely, and repltlation. Wh8r8 appropriate, systems and procedures have been established to miligale the risks the Charity facas. Compliance is about ensuring Ihal we adher8 lo stalulory and regulatory requirem8nls and. In line with best praclice and our duty of care lo all our stakeholders, the Charity is working Iow8rd8 Level 1 of the Trusted Charlly quality mark, which has been spedfically designed for use by voluntary saclor organis81ions. The Report was approved by the Tru81ees. In IheiT capaclty as company directors on ................. and signed on their behalf by.. 20,069 Ganeral funds General Funds 586,751 264,667 (252,470) 15,730 614,678 Total Unrestricted funds 626,991 274,657 (266.901) 634.747 Restrlcted funds Outreach seNice Clubs Equipment Volunteering co-ordinator Newsletter Children and Young People NHS Charities Togelher Accessible technology advice service Low vision Client SeNices Postcode Lottery Health & wellbeing Vision Support Improving Client Engagement 8,814 4.837 205 9,292 1,493 9.991 4,178 13.000 (13,547) (2,720) (2,205) {7,500) {705) (9,991) (23,650) 8,267 2,117 2,000 1.792 2,241 1,453 22,196 2.724 16.990 8.000 2,500 11,980 2.018 3,200 (20,165) (7,800) (727) (11,980) {2,018) {8,398) (8,465) 25 200 11.893 9,920 11,423 12,251 3,025 3.786 80,298 75,443 (119.871) 35,870 Totsl of funds 707,289 350,100 (386.772) 670.617 Page 32 4Slght Vision Support (A Company Limited by Guarantee) Notes to the Flnancial Statements For the year ended 31 March 2024 19. Clubs deslgnated funds 2024 2023 Income Clubs income 9,837 9,990 9,837 9,990 Expendlture Travel Hall hire Functions Other expenses (3201 (3,204) {6,955) 11,273) (1,103) {2,108) (7,100) (4.1201 Total Exp8ndilure (11,752) (14,431) Net movement in the year Balance brought forward Transfers (to)Ifrom the general fund Balance carrled forward (1,914) 20,069 (4,441) 40,240 (15,730) 18,155 20,069 Club activities are co-ordinated through a number of area committees, many of which have their own financial activities. The number of club and area accounts included above is 16 (2023.. 21). 20. Analysls of net assets between funds Analysis of net assets between funds - current period Unrestrlcted Restricted Endowment funds funds funds 2024 2024 2024 Total funds 2024 Tangible fixed assets Fixed asset investments Current assets Creditors due within one year 455,484 100 201,197 <17,056) 455,484 100 321,907 (17,056) 20,710 100,000 Total 639,725 20,710 100.000 760,435 Page 33 4Sight Vlslon Support {A Company Limlted by Guarantee) Notes to the Financlal Statements For the year ended 31 March 2024 20. Analysis of net assets between funds (continued) Analysi5 of net assets between funds - prlor period Unrestricted fLtnds 2023 Restricted funds 2023 Total funds 2023 T8nglble fixed assets Fixed asset investments Current assets Creditors due within one year 461,152 100 197,699 (24,204) 461,152 100 35,870 233,569 (24,204) Total 634,747 35,870 670.617 21. Penslon commitments The company operates a defined contributions pension schème. The ass8ts of the scheme are held separately from those of the company in an independently administered fund. The pension cost charg8 represents contributions payable by th8 company lo the fund and amounted lo £10,910 (2023.. £11,094). 22. Members, Ilablllty Each member of the charitable company undertakes to contribute to the assets of the company in the event of il being wound up while helshe is a member, or wthin one year after helshe ceases to be a memb6r, such amount as may be required, not exceeding £1 for the debts and liabilities contracted before helshe ceasas to be a member. 23. Related party transactlons The charity owns lo￿￿ of the issued share capiial of 4Sight Trading Limited (Company 4654280). The company was dormant throughout the Current year and accordingly no amounts were receivable during the year or al the balance sheet date. During th8 year, no trustees re￿1Ve￿ any remuneration nor any expenses {2023: Nil). There are no other related party transaclions which require disclosur8. Page 34 KRESTON -REEVES Kreston Reeves LLP 9 Donnington ParK 85 Birdham Road, Chichester, West Sussex P020 7AJ Tel.. +44 {0)1243 787 627 ch￿hester@krest0n￿eeVes.coM wwvi.krestonieeves.com Our ref LEHISW4W19798 Thè Boa￿ or tlredors 4SLqht If￿19n Support Bradbury Centre 36 Mctoria DrNe BOGNOR REGIS Vlkst Sussex P0212TE 6 Novgmbgr 2024 Dear SlYNad8m Basls of InstNctlon Th8 Instflute of Chartered Ac*ountsnts In EnglaThY andllèles recom￿ that tts membeTS should ¢J)nfimi the temis ofa professlonal engagernenl In a fomial letter. The purFQ8e of thL8 Eroagemenl Letter and the accoryanyhg Slondard Term8 of Bu81ness1s lo sel out the b8515 on bthloh we are to aL* for you and to darify our re8pectlve re8pM￿bl1tt18& The Standard Temis ol B￿lnesS af8 SUt4ect lo charvJe frorn Ilme to Ilmfj. The lalesl version Is available on ourwebsRe 81 .krestonre8ve&¢om. Pl•a8e read It￿ TenrA and talkto tho IcA)kJng after yourworf( WanytlilrwJ unclear. Charilable Cry•ny- r•qulrlry Independent ex￿1n￿On Your responslbllltles Is dlrector8ltrust•8s Our Independent ox•￿￿r￿lIon wln b& wnducled Onl￿ L*$l$ Ihal you adumviedge and underJland tPot you have responslblllty.. To prepare fflnanclg18talements for ea¢h finandal year Ih•t glve a In* and fak vl8w of1￿￿ 8tal8 of affalrs of tha charttable Ca)mpany and oflhè Ineornlng rwdources aTrJ appllcallm ol T&sources tslthe cha￿table company for Ihat perfod. You must ￿1 approve thè fiTrandal 8tslements unle86 you are sallsfted that Ihoy glv• a true and vlew ollhe IlabAlll* lknanclol PDdlh)n and r4JWu$ordofjck oftho ¢harilable company. In weparfryd It￿ flnandal 8latsTrnl8. to.. 8eled ac£ourllr¥J p0￿e9 and then appty Ihgm ¢ondd6nlty: make ludgmejts and aw)unllng eslknatèsthat ale reawn•bl• and pwd&nt.' Bnd prepawe the finaK4al stslemerl8 on lh• gc4ng CO￿eM bA81$ ￿lesS ills Inapwoprtale to wesume thei chaTlabl8 compwy wlll contlnue Sn operalj For keeplng adequate ac)x￿rtIng rfjcords wthlth dix1080 wlth rnag)nable ac£uracy at any tlmtr th& financlal PDslllon of the charflable c4mpany and lo ernble you to ènsure that Ihg finandal slglements complywlth the iefevanl Stalemenl of Reo)mrnendèd P￿c￿Ce, Accounilng and Repofllng by CharfllBs (t￿ SORP) Wgd by th¢ Charity comr￿&S1On Engkind and Wales, Compankns Ad 3x6 Ohe Act) and applIca￿e accountlng standards. You are also Tewnsrbie loi such Inttmal Gonlrol as you delemilne 18 neces88ry10 enable th8 pr•prnllon ollknandal sl•temerts I}￿t are fr¢9 from materlal ￿$tatImeThI wholher due lo frnud or effor. 1.1.3 1.1.4 To lollow SORP InBolar 88 ccAryll•nc4wllh l the8 not ¢¢niradt(a any TOWrement h Ihe A(A. For safeguardlng thp a5wls of the ch8Tltable company and hence for laklng rgag)nable steps lo ensure the harflable compary's a￿￿￿1e3 are o)NJuded hone8ty and for th? preventlon and detection of fraud and olher IrregufaTMles. In addition to the general dutles of direc*orB sp8dfied kn Sedon5 170 to 177 ofthg Act you am rèsponsljle for ensuAng that the thanlable cfjmpny ¢omp#es wjth bws and regulations applkable lo ils athlle8, and lor e8tabll8hln9 8Thangements d8*ned to ptevent any rb)Trc(ryliar￿eWlh laws and regvlalions ar7d to dolect any IhAt ottur. As dlrectorgAnJslees oflhe charttable company. you have a dLty underthe Ad lo pre Ilnanclal year and abo an annual report complykng In ttB form and content wlh regula re a dlrectors, repDrt for each lo￿ made underthe Charftleg Act 2011. You should also have regard lo Ihe ￿levant Slalemenl of Recomm8nd9d Practi￿, Accounting and Repo￿n9 ljy Chadlles Ilhe SORP), issued by Ihe Chaiity C(M)vrlssb)n for EnglaThJ and Wales and any Subsequènt emèndmènts or variallons to Ihls *atement. You are respo￿￿18 fordetennlnlw whoty￿. kn rewoftheyear. Ihe Charitable o)mp8ny n*etsthe ¢ondlUons for exemption from an aL￿￿1t Set out In the Ad and Cha￿￿eSAc1 2011, namety that.. L(btth5K E¥¢iyNOn. fofjlerliury. fhalham. DIs(¢w natiies 15 3vafi3b￿ all1￿ od￿leSS t¢kny. Reyisieitd Wca(IyORaudit%'ioik In Ul( iP9Ulalod R)[ iatyE tst RhF51FTr8Dllxisine54 athi'ap5 by ID51iiiJio olcliif rfeiodAt¢OiinliT&s EnJ< L Walc5 esloAReev8s is a LimrtEd L io.DiSl2i¢dlii Eiwlanti &Wak51Yilli ieiJL¥l&lèd iiiiml)pi IXJ28775. Re(JiAeredoifKe.' 3T StNlargkTeY$Slteel. CanIe￿￿ry, Kent Gyt 2TU 1.4.1 No nolke has bgen recefved 1￿MI￿ Chartty Commiswn Nultlrvj an a 1.4.2 No nDtKe has teen received from ret¥iring an authl 1.4.3 Thè charky'sgross In the year Is r¥)t more than £1.rJxJ,i)J) 1.4.4 For ac¢ounlkwJ pertods endlng bèhxè 1 Cklober￿12. the Charit￿ ￿0S3 assets do not frxceed £3.26 mdllon 1.4.5 The diathi bsrnt a member of a groupthat trexceeds tha snAII woup exemptlon orhas group Income aftoroknlnetlftg klra grow) inry)me ofmoro ttwn £1,Im.(NJQ, or 1.4.6 The Ghafty Is nDt ineligible for aud￿ exeM￿lOn underthe Act {a PLC, bank, In9Jran￿ t4Jmpany elc. ora member ola group GonlaknlNJ sith a Gr￿panY). The exemptlon lom audSt IS￿alla￿A? only WY0￿ a6 dlr¢ctorAw*e8, ￿9n a d8clarallon on balance 8heel k) statln9thal: 1.5.1 lor Iheyear fjn qwthn. company h elglbla to lak¢ advantage ofthe audfft exempllon¥; 1.5.2 the members have not requked the (¥)mpwry to otlaln an audl 01115 ItTrarKEal slatements for Ihe year In accordancé ¥Jllh setllon 476 olthe Art., and 1.5.3 you a(*nvwledg# your oblWllon8to k8tp ar￿UntI￿ record8wPlchc¢mplywllh sedlon 386 oflhe Act and lo p￿pare ffingnGlal stslements vthkh gfvt a Injg and falr vfvoflhe state of th& ts)mpany'g aftalts and of118 profft or loss lol the pertod. The avallabllty ollhg oxemOlon from an audtt of the fina￿7￿7 ststemènts Is condntDnal upon your (au￿ng an IndèpBndenl examiners rnP)rt to be prepartd In res￿1 oflhe ffnandal slatements In at￿rdance wrth secUon8 132 or 138 01 the CharhlfièsAct 2011. You arè r•spon8lt4e for deddlro whelhei that rèport shall b& and for apwnllng u8to make Ihat report to t￿ In￿lee$ofthO ¢harftable company. Illhe gro88 Irs(¥)m• falL810 £25.OCO or less forffta y•arlh•n, provlded the dh•r Ulte￿ 881 out •b￿e arn mot, you wlll need an nor an Indewndent examlnefs rnport. You aro rn8pr*lbt• for delthnlffj wh•lhran audm b requhd forany ofvr r•ason. examplès belng bfyour I￿11tu11On￿I d￿￿Me￿ st1pulat￿ an audll. or a6 8 Gondklon Imposed by a grnnt. You ha￿ undertaken to make av•(lable to u4 as and vknn reguirgd, all the charhblo eompany's ac(￿Un11n9 recordi and rolaied Ilnanclal Infomiatlon, Indudlng rnlNrtos ol managom8nl and MM￿￿, m8etlw¥. n￿Ss￿ry to Carry out our work. You will make full dkn105urè to U8 of all relovant Infonnallon. Our r•$ponsltiilltles as Indep￿th￿t eXanth￿rI 1.10 Ijve shall Flan our work on the ba818that an find&pn￿ e￿M￿or8 report18 rnwred lor the year. unts88you Inforni us In Ihal ellher. 1.10.1 I￿ ¢hartt•bte ¢ompany rnqJlre8 an a￿lt ofthe lknandal 8tale* or 1.10.2 Ihe tharft•bl• (￿MpanY requlres neltheran audtt nor èn Indep8ndènt trxamlnefs Mport. 1.11 Should you InstruGt uslo cary out an authl, Ihen leThn$ for that a8slgnw￿Nt WIM bè deaK wrth In 8 new engagement letter. Should you Inforn us IhalthB charltable CoM￿nY requlres nelher an audil nor an Independent examlnaV$ report. then we shall heve no Tesp)n8tbllrtleslo the thafftable cornpany. &x¢etA IPw)8e 8p8cfflrAIty apreed upon bgfvltron u8 In r•sp9c4 of other prof￿On?j 8eNIc86. 1.12 A8 Independenl exarrlners have a &atthory respongblltty to rewjrt to the tNJstee¥ of Ihg th•rllable company whather In our oplnion the￿ is re8wnable ￿U$8 to b￿(eve that In any malorfal rE¥Fe¢*: 1.121 AcCo￿n11n9 re¢ord8 have Tr)t be4D kepl contrary to Iho requlreThrts oflhèAd. 1.12.2 The fina￿[al datemgrtsdo nol agree whh Iho8e ac¢ounUng iecordx 1.12.3 The finafKkl stalemerrt$ do not comply wtth any of th& arxountuw wulTementsspedfjed h regulatlon 4 (for comFrson inveslment funds OT oJmrnon deposit fvnds) of the Charities (Accounts and Reptsrtsl ReguEatlon8 21K18, except to Ihe e¥lenl necessary lo thow a aTrJ falrvlew. 1.13 Should our WO￿ indKate that tho ¢tharRable ctsmpany Is not enllled to exempllon from an audlt Of1￿ financlal 8talemonts. then wo will Infom you ofthls. In s￿h drcum*no$, we vAll nol issue any report arKI VAII wlhdraw from thè engagèment to prepare an Independent examlnerfs report. nollfylng you In Y￿ltIng ofthe reawns. In these rcumstsnc£4 If approwwte. we wlll difaA5wilh you the posgTrJlkty of appokttlng audlEor8. 40019798 1.14 We have a prolgssronal W￿lbU￿ty not to allow our nane to be a￿(￿Adled wilh Ihancial *lementsthat are. or may be, mlsleading. Therefore. afthough we are not required to search for s￿h mattèls. sholld we becomo awar8. for any reason. that th8 finaKlal stalemenl¥ are. or may be. n¥sleathThJ: if thè matter cannot be 8deqLMlety de811 wilh by means of qualifylng our opinlon (or by other approprlatè modificationsof Ihe report). we v￿1 rKJt ISS￿ any report. In Jch Gir￿MS￿r￿. ￿ will ￿thdraW fromthè engagen*rt. aThJ vthllnotlfy you in vhitlng ofthe reason& l.fs We have a slalutory dLty underseclton 156P) Oft￿ Ad to report to Ihe Chaiity Commlsslon on such malteTS (a) ich relate lo the adNities oraffalrs of Ihe charty or of any connected instilLrtlon or botsy, and (b) ofwhich we have reasonable Gause lo believe is likew to of maleri81 *nlficance lor the purposes ofthe exer(xso by Commlssion of ils funcllons under sections 46, 47, 50, 76 and 7910 of Act 2011.. In addllon under section 156(4} if we becorne aware ol any matter not rel￿rtabl• undei section 15612) but vthlch ￿ have ieg9)nable cause to bellevo18 likéty to te relevant forlhe purptssès ofthe eKerc4s& by the Cha￿ty CA)mmission of any of Its ffiJndl¢rts, then we may make a report on Ihe malter to the Commtssion. We may report W￿t￿)Ut wtor ¥eleronf* to you. Se¢tion 15616) provlde¥ that ¥J¢h a report not contsavene any duty VIE have. 1.18 Our r¢port vlll be made 8olety to the Charitablè ¢ompany& dlredorthstees, 48 a l)ody, In acc¥rdarKewllh Part 8 Chapter 3 of the Charllk8& Ad 2011. Our WO￿ will urtdert8ken so Ihal we might state lo the challlable company's dlre¢torsltw3teos th086 matterswe arè requlred to #ate lo them In an independent examlneVs re￿)rt and foi no other puw. To the fijllesl extant permitled by law, vthll r￿1 ac¢eFI OT assum8 responslbllity to anyone olherthan Ihe ¢hamable ￿mpary thè charitrdble (x>rrwny's (tirecto￿￿8 a$ a l)th, &>rour woth. for rnwrt. or lor tha oplnlon8 ￿ fomi. Scope ol Irbdèpendent exanIn￿lOn WOTk 1.17 Our V•*rk a8 Irtd¢pendent exgrnlners VAII bo ¢aTrled (x* In acwtdanc* wfth guklante for wch engagemont8188ued trry the Charity CommIs￿On.11 vlll Cor￿481 ofcijm￿rtrQ the nThandal &atem•nlswlth your aecounllng fftcord$ and maklng such limlted enqu1[￿& ofthetnJ$le&s and staff aswo may cornldèr ￿e¢s$ary. 1.18 Our￿1[k ￿11 r￿1 an aud￿ oflhè ffinanclal stal¢mfjnls In &c￿rdanCe wlh Intemauonal Standards on Audllkng. Accordlngly, not ob￿rn any evldence relalirva to entvies In lh8 accounilng reo)r@ or lo t￿ flnarLlal st8lement8 orto the dlydosures kn th& flnandal statements. Nor wtllvkn n)ake any assessment ofthe estknales and ludgem8nls made by you In the preparalton of the financlal statement& Congequenuy ourwoth I￿11 not provlde any assurance Ihgt the accounllng tecord8 or the financlal &alernenls arn free frnm malertal mis81alemenl vthether ¢aueed by fraud, or other Irr8gu1arit1è80r error. In addttlon, hav6 no reSpon￿bIlIty Its deleTmtne wh•lher you havè malntalntrd adequate acc¥)untlng reco￿9 In afxordance wllh 60cllon 386 olthe Aca and ￿ YAII not address th18 polnl unl&ss you 8i*cffically Mquest ￿ In wthlng to do ￿. 1.19 A8 Part ofour normal proceduresw8 may request you to p￿vIde wrftt•n conlkniatEon of any Informatlon or oxpianalh)ns gfven to verbally durlng the course of wry￿rt(. 1.20 Because we wlll not carry oul an audtt, nor01her￿se confwm Ihe acurncy or re89)nabl8r*s8 oftht actounllng re￿)rdS malntafnod by the thartlabb company, w• ￿11 b& unabte lo any a8surnrKe as to bthlh&r lh8 finandal 81èt•ments prépand fmm Ih08e records glve a Irug and falr vlow. Direct tamalbft 1.21 If al the Ilmg oflh1518tt•r the dMrtty18 oxempl from tax on all souw of Incomg, you ate rnsponslbte lor frollfylng HM Revenue & Custorns Ifyou bec£*me chargeable to tax. Youa9ree that you wll alw nt>llty u8 ofthis at tho sama Ilme. IAÈ wlll be pleased lo help w7th advlce about th153uWd. on reqjest. Accountlng Your responBlbHhles You wlll b• ra¥pon￿ble forthe rellabllty, accuraoy and com0eten￿ ollhè •r%ounllrvJ re￿. You have undgrfaken to fflake avallable b vs, as and te(wlr8d, all your account￿ record¥ and relaled llnan¢lal tr*lomia!lon, hcludlry ary mlnute301man8gem•nt meetings. necessary lo cary out owwork. You ￿11 provlde u wllh all Infom)allon and explanallon8 relevant lo the purp08e and ￿MplIal￿n of Ihg informauon. A￿}unI￿g r8cord8 that are ￿On￿le orfxrt ol baL•nce %•t)en prèsonted lo us may cause dèlays and mls8ed deadlines If It means we have lo postpon8 ourwort for you. Such delays are al your rfsk. If it is necessary lor usto (*ry out rernedial work Ih18wIII be forsepaFate dkgrggs a8ld• from any prevw fges. scow olour wo 2.3 2.4 Wa wlll provtdo stKh accourrtlng sup1￿ as you may wuire fvom ttm8 to Ilme. This may range from rnvlowlng and Commenllng upon drafts you have prepa￿d, throuph to a I￿1 seryr￿ cfjmpilation of financial aco)unls 1￿M thg acCoL￿tIng rvo)rds malntainèd by you and thp inTomHllon and ex￿ana110n$ you give u We havè 8 professlonal duty to comprle flnane4al Inf￿natIon Ihat c4)nfomis wlth 9aw&My a￿pted a¢xountlng prln¢lples ÉelèL*ed ty you as belr¥J èpryoprfale forlhe p￿Se for￿thich the Information is preparéd. Thè accounling bas1$ on which Ihe inlormallon h8$ bèen comprfed, it8 PUWi88 and l¥nrtations should be dmtssed In an accounting Iky note to tho financlal Ir*o￿allOn. 2.5 40D19798 2.6 As partofour nornial 1X￿e￿￿e$. ￿ may roquestyou to provhle WTttleTh ¢01)fi￿natIon ol any Infomi￿on or explanallon8given ￿ you oralty during the crjwse ofour wo￿. You VAII apwove and ￿Trthe finfjnclal infrJmMth)n Iheretrrf a¢k￿￿edgIng responsI￿lmY for11. Induding thè appTowlateness of lh8 aco)unling ba￿SOn ￿1th I has l*en ¢(4n￿￿￿, arid lor provEdirvJ uswlth all Infvmwtlon and explaMllon5 necessary lorits comptlation. 11 ac£ourts jre required 86 a cowponent ofa seWas8eSs￿￿rt tax relum, then k Is vital that your books and record8 Teach u8 In go￿ tlrne. Deadlines by which we requlre infomlallon are set out Inthe Taxalion gedlon of thls lÈtt8r, where appllvJ￿8. Value added tax IVAT) If you are VAT ￿gIstered at IhE tlme of Ihb letter then you are re8wn&ble for dectdwig vthelheryou are eri9￿1& to dgreglster lor VAT. and lor applylffj lo H M Revenuo & Cthm8 (HIARC) for Gancell&llon of regktratk)n at the appropriate tfime. Ifyou are not VAT le￿0￿d at tho Ilm¢ ofthlsletterlhen y(w ar• r88wnBlbl8 for dedthg vthetharyou have become Ilable lo regtsltr lor VAT. and for Mlifylng HMRC of Ilabllly at the proFer tlme. IA** ofvi a ¢omweh8nth VAT athBory 8wvice •rd ￿11 be plwd lo advlse and Ass181 vAth matte￿at your 3.3 Other s•rvl¢es Thérè are many olher areas vthere we can be olas￿*•r*a andwè shall ￿ plea8ed to dl8¢U86 any matters wlth you thal you Gonddqr may be rdèvant. Data prlvacy 14V¢ may transler your perEonal dala lo olher pro(es¥bnal organIs￿on$ In countrfes ou16tde tho European Economto Area (EEA) whkh do not hav• Ihe1ov¢l ofdala prot￿ 08 thè UK ￿11 only do thls W￿Th appToprfale, for •xamplt bth•n wè with for•1￿ prOfv￿10nats onyow bglwllto rffovlde you wllh certah Se￿Ice$. orwth•r• V• provtdo tho dala at your Ary06t. We will ensurp your peT80nal data Is properfy wot¢cled al all Iknes. ￿ have In place EU Model Contraclu81 Clauses th prolesslonal olga￿￿tIonS In non•EU countrtes whth (x)nlraduaty requlro your peT80nal data to b9 Bafeguardod In accordanee w5th Ihg law. You (an Ilnd th• curyent Vgf8lon of1￿8¢ dause8 at tho Annex of Commlsslon Ded￿on 202119141EU: 4 June 2021 . Fleaee Eee.. h￿￿110￿r4eX.9ur0pa.eU1e1l1dtG_lmpIr2O2l￿4l0l Theso profe8810￿1 orgthgallon8 Includ¢ l(r¢8ton QPR Athlgors LLP. • Floor, • Block, 73 East Avonue. Sarabhal Campu& Vadodard. Gularat, Indla. other J¢Je&on Global member flrrro,. Makosl Audit ènd Tax SeEvIc8s LLC, 129 Palrida R08d. Alhol Towers. Sandton. Johannestwrg. Souih Alts. 21É6: Vlae IntematlonalAc¢ourrtlng Sèrvke8 Private LlmHed, 39, Ramamshna Nagar. New &ddhapudur. Colrnbalore-641044. Irsdia and EAc£ounllng solut10￿ Llffirted, 401 Bat05hwdr Swarn. Cijp ls(knn Temp58. SG HyJhway. Ahmedabad. 38c055, Indla. Wa roseNe lh8 rfghl to change Ihèse PTolg8th18 as andwhen aFvoylale bth will kg8p you IAfomwd ofany changès Ihat affeci you. Ifyou prefer for your por%xwI data to remaln onty *lllln tho EEA Fkne ujntocl your cltent 8ttrvk* team. Limtt ¢)1 Llablllty You agre¢ that our maxhnum 4grègate Hablty to you for our negllggnc* or any olherbreach QT fault on our part ad￿ng under or In connedlon wtth our soThke 8h811 ￿ limlled lo £2XI,OW or,11 greater, 5 Ilme8th& total féès. excludlng dsbursemenls, VAT and equlvalent taxe8, invoked to you arvj pald for the Mlèvanl servke undar Ihl• enoagement letter. Detalled applloalbn olthe Ilmftaljon of Ilabilty cap158et out at sedlon U ofow standa￿ Tem* of &islneg9 which are 6,3 6.2 Your agrnemffrt oflem The te￿3 8et oul In th18 ￿tter aNI inthe atlached Standard rem￿ of Business shall lake effed from your countewg19nlng thls letter and rnlurnlng Il to ￿. P￿a$¢ o)unterdgn thls lètter and relum r( to us now. 1118 preferablè lor bolh of u$ to Trcord your p)sttlve actarrtance ol ihis engagement Wty. Ilyou do r￿t return a slgnod copy, and you do not wlthdraw your 1r01n￿￿nE to U4 you wll bè themed to have agR¢d tho scopg ofwoTk and ac¢eFled the lerm8 from the start. 7.2 on￿11 INS been agreed, IhiB leller femain effedNe until il ts repla￿d. Ellher paty may lenninate our aFFolnlment under th[$ Engagement Letterthut penaty by nottce Inwrttlng tolhe other, stallro lh& dale w￿h effeGI fom which the apFrt)Inlment terminates. If no date Is spec￿led, lemilnalton shall be the date on whlch notlce Is recehed. In the event of th8 temilnatlDn of our InstruGtiorB foy ary rea50n we shall b8 entitled lo k paid for any 8eNtc¢swe have already provkled nolvAihstsndiNJ that lh8 purpo¥e olthe engagemgnt may have ￿en achlw•d. 4001979 Please confiryn yotsr agreemertto these tenns ty one cow oftN8 le*erand retu￿￿ ilto us Immedately. Yours failhfulty Krnston Reeves LLP rA)nflmi that Ime have read and und&tstood the contents ol Ihis ￿tter, I￿lud￿9 the clau8e$ on LIMK of LlabNtty, and agree that it accuratety reflects thè servl(e8 that IM* have Instructed you to providè. Ilyou are 8Wng as an ollker, trustee. otc. on behalfof èn enllty, for in*ance a c•rnpany, partn?rshlp, LLP. ￿nsIOn fund. soclety, ¢harity, trust elo, ￿e#s& also enter here Ihè we of the entlty you are sbnhg'for al￿ on tr*hall tsf. th18 applies. you agre8 that any athlce given pursu4nl to Ihls er•Jagemenl lthrlsexcfuslvely for Iho benefft and Infomiallon of I enllty and that no right8 0)nTe￿ed the sbnalory F¢f8onalty. Slgned ForaTrJ on b8hallof ............... 4W19798 4Sight Vision Support 1075447 4 Slght Vlslon Support 4Sight Bradbury Centr& 36 Vlctorla Drlve Bognor Regis West Sussex P0212TE Kreston Reeves LLP Chartered Accountants 9 Donnington Park 85 8irdham Road Chichester West Sussex P020 7AJ Dear Sirs This letter is furnlshed at your request in connection wlth your independent examination of the financial statements of the charity for the period ended 31 March 2024 for the purposes enabllng you to issue your report to the trustees required by the Charities Act 2011 in respect of the charlty's accounting records and preparalion of the financial statements. We recognise Ihat our representations concerning the matters referred to below are signifiGant in enabling you to issue your independent examiner's report. We have fulfilled our responsibillties as trustees of the charity. as set out in your terms of engagement dated 10 March 2021, under the Charities Act 2011 and Companies Act 2006 for preparing financial statements in accordance with the applicable law and United Kingdom Generally Accepted Accounting Praclice, which you have drafted on our behalf, which give a true and fair view of the financial position of the charity as of the period end and of the results of operations for the period then ended and for making accurate representations to you. The financial statements have been prepared in accordance with the Companies Acl 2006, Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust Deed, and in accordance with United Kingdom Generally Accepted Accounting Practice, including Accounting and Reporting by Charities." The Statement of Recommended Practico applicable to charities preparing their 8ccounts in accordance with the Financial R8POrting Standard applicable in the UK and Republic of Ireland {FRS102) (°the SORP.), including all subsequent Update Bulletins issued that apply to the period under review . Audit exemption We confirm that the charty is entitled to the exemptions from an audit of the financial statements as sel out In the Charities Acl 2011 in that:. The incoming resources of the charity did not exceed £1 million. or The incoming resources of the charity did not exceed £250,000 and the charity's gross assets did not exceed £3,26million; or The incoming resources of the charity and its group did not exceed £1 million, after eliminating intra group transactions and consolidation adjustments; and An audit of the financial slatements is not required by the charity's governing documents. We confirm that the charitable company is entitled to the exemptions from an audit of the financial statements as set out in Section 477 of the Companies Act 2006. Fraud We acknowledge our responsibilily for the design. implementation and Maintenan￿ of a system of internal control in order to prevent and detect fraud. We have assessed the risk that the financial statements may be materially misstated as a result of fraud and it is our opinion that any such risk is minimal. We are not aware of any irregularities involving management or employees who have a significant role with regards to the internal control system or that could have a material effect on the financial statements. We are not aware of any fraud or suspected fraud of any kind communicated by current or former employees, analysts, regulators or any others. We are not aware of matters related to fraudulent activity or other non-compliance with law or regulation arising since the beginning of the period which have been communicated to the Charity Commission. Provlslon of Informatlon We have made available to your representatives all significant financial records and related data. We have provided to you all other information requested and given unrestricted access to persons withln the charity from whom you have deemed it necessary to obtain information. All other records and related information, including minutes of all management meeb'ngs, have been made available to you. Accountlng records All financial transactions of the charity have been property reflected in the accounting records in accordance with the requirements of the Charities Act 20111 Companies Acl 2006 and have been properly reflected in the financial statements. Minutes and Contracts The minute books presented to you contain complete and authentic minules of all meetings of the charity's members and trustees held since the beginrbing of the period under review. We have complied wilh all aspects of contractual agreernents that would have a material effect on the financial statements in the event of non-compliance. None of the trustees had at any time in the period an interest in any contract with the charity except as disclosed in the notes to the financial statements. Law and Regulatlons We confirm that we are not aware of any possible or actual instance of non-compliance with those laws and regulations which provide a legal and regulatory framework within which Ihe charity conducts its business and which are central to the charity's ability to conduct its business, except as explained to yourselve5 and disclosed in the financial statements. We confirm that we have reviewed the guidance 'How to report a serious incident in your charity. published by the Charity Commission. We also confirm that no Serious Incident Reports have been submitted to the Charity Commission, nor any events considered for submission, during the accounting period or in the period from the balance sheet date to the date of approval of the financial statements. We are not aware of any instances during the period where the charity has operated outside its charitable objectlves as Liid down in its goveming documents. We can confirm that our procedures for handling data are compliant with the General Data Protection Regulation and that there have been no events which could result in any penalty being levied by the Information Commissioner's Office which could have a material impact on the fi'nancial statements. Tangible Fixed Assets The net book amounts at which fixed assets are included in the balance sheet are arrived at: After taking into account all capital expenditure on additions thereto, but no expenditure properly chargeable to revenue. After eliminating Ihe cost and accumulated depreciation relating to items sold or otherwise disposed of. After providing for amortisation and impairment at rates sufficient to reduce the net book amounts to their residual value by the time they become no longer economically useful to the charity- We confirm that all tangible fixed assets included in the financlal statements exist at the balance sheet date. Investments None of the charity's investments have declined in value to an amount less than the carrying value in the balance sheet. Stocks and Work in Progress Slock and work in progress shown in the balance sheet, represents all stocks and work in progress owned by the charity wherever siluated at the balance sheet date. The quantilies of stock and work in progress were ascertained by a physical count carried out at the balance sheet date. stocks and work in progress have been valued at the lower of cost and net reallsable value, or on such olher basis as required by the SORP. For this purpose, cost represents all expenditure incurred in bringing stock and work in progress to its condition and location at the accounting date includin9 related overhead expenditure based on a normal level of activity. Full provision has been made in the accounts for all liabilities at the balance sheet date in respect of all items included in stock and work in progress. All goods despatched and invoiced to customers (where relevant) at the accounting date have been excluded from stock and work in progress. We have no plans to abandon product lines or other plans that will result in any excess or obsolete slock that has not already been provKled for in the financial statements. Other Current Assets We are of the opinion that other current assets have a value on realisation in the ordinary course of operations at least equal to the amounts at which they are stated in the financial slatements. In particular adequate provision has been made against all amounts owing to the charity, which are known, or may be expected, to be irrecoverable. Assets - General We confirm Ihal the charity has satisfactory title to all assets appearing in the balance sheet and that they are free from any lien or charge unless olhetwise stated in the financial statements. We have no intentions that may materially alter the carrying value or classification of assets and liabilities reflected in the financial statements. Liabllltles General All known liabillties of the charity at the balance sheet date have been included in the financial statements. Adequate provisions have been made in the financial slatements for liabilities, which are known to exist but the amount of which, cannot be accurately determined. Provision has been made for all grant commitments made by the charity in line with the requirements of the SORP. Contlngent Liabilities We have disclosed to you all claims in connection with litigation or any other claims of material importance that have been, or are expected to be, received and any such claims have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all other contingent liabilities. Taxatlon The charlty has not undertaken any activities during the year upon which a tsx liability arises. statement of flnanclal actlvltles All Income of the charity for the period under review has been included in the financial statements. Except as disclosed in the financial statements the results for the period were not materially affected by.. transactions of a sort not usually undertaken by the charity. circumstances of an exceptional or non-recurring nature. charges or credits relating to prior periods. All grants, donations and other income, the receipt of which is subject to specifi'c terms or conditions, have been notified to you. There have been no breaches of temis or conditions during the period in the application of such income. Transactions with directorsltrustees and other related parties Trustees, remuneration We confirm that no remuneration was paid to trustees during the period under review. Key management personnel compensation We confirm that in addition to the trustees of the charity, the following individuals are considered to have formed part of the Key Management of the charity during the accounting period due to their authority and responsibility for planning, directing and controlling the aCtivit￿S of the charity.. Kirstie Thomas We confirm the accuracy of the disclosure of the Key Management Personnel compensation, which includes all employee benefits paid, payable or provided by the charity or on behalf of the charity in exchange for seNices rendered to the charity. It also includes any consideration paid on behalf of any parent undertaking of the charity in respect of any goods or services provided to the charity. Related party transactions We confirm that we have fully disclosed to you the identity of all of the charity's related parties. You have been provided with details of all transactions between the charity and its related parties that have arisen during the accounting period and we confirm that the disclosure made in the financial statements of these transactions is complete and accurate. We confirm the factual accuracy of the controlling party disclosure in the financial statements. Capital Commitments The financial statements make full disclosure of all outstanding amounts contracted for at the balance sheet date in respect of capital expenditure. Post Balance Sheet Events Since the balance sheet date no events or transactions have either occurred or are pending which would have a material effect upon the financial statemenls at that date, or for the period then ended, or which are of such significance in relation to the charity's affairs as to require disclosure in the financial statements. Flnanclal Facilltles Since the balance sheet date adequate financial facililies have continued to be available to the charity and we have no reason to believe that such facilities will be withdrawn within the next fvrfelve months. Revl8w of golng concern basls We confirm that we have considered the charity's future operations. working capital requirements and cashllows and we feel that the going concern basis is appropriate for the pr@paration of the financial statements for the period under review. Our considerations have covered a period of not less than 12 months from the date of the approval of the financial statements. Our consideration has included a thorough assessment of the charity's ability to continue trading as a golng concern in light of Ihe current economic climate. We have taken appropriate measures. as far 8s possible based on the information currentty available to us, to safeguard the current and luture operations of th8 charity. In making this assessment we have prepared revised forecasts, cashflows and our disaster planning includes due consideration of coronavirus contingency measures. There are no material uncertainties of which we are aware that cast doubt on the charily's ability to continue as 8 going concern. All projected cashflows, management accounts and other infomiation and assumptions used in reaching this conclusion have been made available to you for the purposes of your assignment. We confirm that our plans for future actions required to enable the charity lo continue as a going concern are feasible. We are of the opinion that the disclosure on going concern in both the trustees, report and the financial statements is an accurate reflection of the charity's financial position. Current economic cllmate Current economic cllmate We confirm that we are aware of our responsibility as trustees to consider, as far as possible with the information currently available to us. the potential influence of prevailing economic conditions on all aspects of the charily's financial and narrative reporting. This includes, but is not limited to, significant global events, geopolitical uncertainties, and fluctuations in interest rates and inflation. We confirm that all representations made in this letter include due consideration of these factors. In particular thls includes, but is not limited to. the following: Appropriate disclosure has been included in the charity's narrative reporting regarding the impact of the current economic climate on the charity's performance during the period, our assessment of principal risks and uncertainties and the future activity of the charity; We acknowledge our responsibility in the preparation of the financial statements for making appropriate judgments, estimates and assumptions. We have informed you of the judgements and estimates, including those related to the current economic climate, that have had the most significant impact on the financial ststements. We confirm that the disclosure in the financial statements of the critical accounting estimates and areas of judgement accurately describes our assessment of mallers relating to the current economic climate., The financial statements reflect the conditions which existed at the reporting date, The effect of materÈal non-adjusting events subsequent to the reporting date has been disclosed in the financial statements: We have reassessed the value of the charity's investments in light of the current economic climate. We confirm that they have not declined in value to an amount less than the carrying value at the reporting date., We have considered whether the charity's tangible fixed assets have been impaired due to the current economic climate. We have also considered whether our estimate of useful economic lives remains appropriate. Our consideration has included a review of the current market value of those assets and their future economic performance,, We have considered whether the net realisable value of stock and work in progress has been affected by the current economic climate. Where required, the carrying value of stock and work in progress has been adjusted al the reporting date., At the reporting date, any additional liabilities arising as a result of the current economic climate have been recognised. We have specifically considered whether any additional provision is required in respect of: Doubtful debts. Onerous leases and contracts: Redundancy paymenls. Approval of Financlal Statements We confirm that the above representations are made on the basis of enquiries of management and staff with relevant knowledge and experience and. where appropriate, of inspection of supporting documentation suff icient to satisfy ourselves that we can properly make each of the above represenlations to you. The financial siatements and the contents of this letter were foMa1￿ approved by the board at meeting held on the date shown below. Yours faithfully N Boyland for and on behalf of the Board of Trustees Date;