Registered Charity No. 1080245
Company No. 3762507 (EnglAnd & Wales)
Report of the Trustees And
Unaudited Financial Statements for the
Year Ended 31 March 2024
For
Sight Airedfile
*ADIFU9LT*
21112rI024
COMPANIES HOUSE
A24
#29
Stirk Lambert & Co.
Chartered Accountants
Russell Chambers
61a North Street
Keighley
West Yorkshire
BD213DS

SIGHT AIREDALE
Company No. 3762507
CONTENTS
Page
Annual General Meeting
Company Infomation
Report of the Directors
5- 15
Independent Examiners Report
16
Statement of Financial Activities
17- 18
Balance Sheet
19
Notes to the Financial Statements
20-29

SIGHT AIREDALE
Company No. 3762507
Annual Gener21 Meeting
for the Year Ended 31 March 2024
Annual General Meeting for the Year Ended 31 March 2024
The 21 Annual General Meeting of the Charitable Company Limited by Guarantee will be held at
12 noon in The Lena Anderton Meeting Room, 31 Scott Street, Keighley BD212JH on (date to be
cOnfi￿ned) for the following purposes:_
Opening of the Annual General Meeting and the welcome by the Chaimian.
Agend
Roll Call
Apologies for absence
Minutes of the 2023 Annual General Meeting to approve
Matters arising from the minutes of the 2023 Annual General Meeting
The present Town Mayor of Keighley address given by Town Mayor
Trustees report to 31 March 2024..-
Matters arising from the Trustees Report
Adoption of The Trustees report to the 31 March 2024.
The Financial Statement to the 31 March 2024:_
Matters arisi ng from The Financial Statement
Adoption of Financial Statement to 31 March 2024
Election of the Board of Directors and General Committee Members
Resignations from the Board of Directors
Nominations to the Board of Directors
Election of the Board of Directors
Resignations from the General Committee
Nominations to the General Committee
Election of the General Committee
Appointment of Independent Examiner and Accountant
Any other relevant business appertainins to the year ended 31 March 2024
Close of the meeting
10.
Copies of the annual report and accounts are also available in Braille and Large Print on request
from the Resistered Offi ce.
Chainnan

SIGHT AlllEDALE
Company No. 3762507
Company Information
for the Year Ended 31 March 2024
Registered Otrice:
I, Albert Street
Keighley
West Yorkshire
BD212AT
Company Limited by
Guarantee Number:
03762507
Registered as a Charity
Number:
1080245
Chartered Accountants:
Stirk Lambert & Co
Russell Chambers
61 a North Street
Keighley
West Yorkshire
BD213DS
Bankers:
National Westminster Bank
63 North Street
Keighley
West Yorkshire
BD213SN
Solicitors:
AWB Charlesworth
Aireside House
Royd Ings Avenue
Keighley
West Yorkshire
BD214BZ
Investment Manager:
Parkway Chartered Financial Planners
76 Town Street
Horsforth
Leeds
LS18 4AP

SIGHT AlllEDALE
Company No. 3762507
Company Information
for the Year Ended 31 March 2024
Directors and Trustees
David L Ogden
Anne Broughton
Michael S Boothroyd
Joyce Hutchinson
Emmerson Walgrove
Chairn]an, Director
Vice Chairwoman, Director
Treasurer, Director
Director
Director
(2, 3)
(2, 1, 3)
Other Trustees
Peter Robinson
Val Bainbridge
Andrew Broughton
(i)
(i)
Secretary -vacant
Key to Trustees
l. Severely Sight Impaired or Sight Impaired Friends of Sight Airedale
2. Member of Finance Sub Committee
3. Member of Appeals Sub Committee
Approved by order of the board of trustees on 18 December 2024 and signed on its behalf by:
David Ogden - Chairman

SIGHT AIREDALE
Company No. 3762507
l Albert Street
Keighley
Report of the Directors
for the Year ended 31 March 2024
The Trustees present their report with the financial statements of the charity for the year ended 31
March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities."
Statement of Recommended Practice applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
(etTective l January 2019)
IA,rea.':'*.O, Jill .
Barnoldswick & District
Bin
& District
Cross Hills & District
llkle
and District
Kei
hle
Silsden & District
Settle & District
Ski
ton & District
Total
14
32
13
17
129
15
54
18
30
212
22
13
83
13
221
22
354
133
354 does not include a further 61 people who eligible to be registered but are not registered.
Number of Registered Friends previously at 31 March 2023 384
Objects of the Charity:
To advocate, develop and provide services and facilities, whether practical, financial or otherwise,
to support people who are Registered as Severely Sight Impaired or Sight Impaired in the sight
airedale area to help them achieve independence with dignity in all aspects of life and society,
Chairman's Statement
It is with great regret that I have to infonn our members of the resignation from the Board of Mrs.
Joyce Hutchinson.
Mrs, Hutchinson has been a supporter of sight airedale for over 60 years and I would like to extend
my personal thanks to Joyce for her suppoo she will be sadly missed.
My thanks to the other Members of the Board for their past and future support of the Charity
We are still experiencing rising costs especially with bringing our flats up to the standard required
by Local Government, this includes updating fire alarnis, heating etc. We have also incurred more
expense in replacing the double glazed windows in the Oakworth bungalow.

SIGHT AtREDALE
Company No. 3762507
l Albert Street
Keighley
Report of the Directors
for the Year ended 31 March 2024.
Thanks to our two employees Ms Annette Gregory and Mr. Antony Horner. At present, they are
trying to find funds to re-furbish our meeting room. We have offered our Talking Books service
Nationally and are seeing an increase in membership. No charge is made but we ask for an initial
donation to cover the c05t of the Memory sticks.
If any of our members would consider joining the Board, please contact the office. we would love
to hear from you. The meetings are normally once a month on the second Monday and normally last
for approxirnately one hour.
David Ogden
Chairman

SIGHT AIREDALE
Company Iyo. 3762507
l Albert Street
Keighley
Report of the Directors
for the Year ended 31 March 2024
Treasurers Statement
The year saw a deficit of £20.338 compared to a deficit of £9,585 in the previous year.
Incoming resources showed a decline of £1 1,762 against the previous year, wholly attributable, for
the second successive year. to a significant reduction in legacy funds. Rental income from owned
properties and room hire increased by 140/0.
The value of fixed asset investments fell marginally from £228,715 to £227,356 as funds were
released to meet day-to-day running costs. Our investment manager's representative meets with
directors on a six-monthly basis to report and advise on investment issues.
Total resources expended increased by 10 %, primarily due to additional legal fees and premises
costs.
Mike Boothroyd
Honorary Treasurer

SIGHT AIREDALE
Company No. 3762507
l Albert Street
Keighley
Report of the Directors
for the Year ended 31 March 2024
Report of the Directors
For the year ended 31 March 2024, the Directors of sight airedale have pleasure in submitti ng its
report and the independently examined financial statements for the year ended 31 March 2024.
The accounts comply with current statutory requirements, the Charity's governing documents and
SORP (revised 2005).
Structure, Governance And ManagemenL
The organisation is a charitable company limited by guarantee. The organisation was established on
9 May 1907, registered in accordance with the National Assistance Act 1948 on 7 December 1948,
registered under the Charities Act 1985 on 29 April 1999 number 3762507 and registered under the
Charities Act 1993 on 7 April 2000 number 1080245. The charitable company governing document
was adopted on 31 March 2000 and.amended on 5 October 2005 to include beneficiaries, resident in
Ilkley and District and established under a memorandum of association which established the
objects and powers of the charitable company and is governed under its articles of association. The
Charity Commission approved the change of title of the Charity from Keighley and District
Association for the Blind to sight airedale on 20 May 2011. In the event of the company being
wound up Trustees are required to contribute an amount not exceeding £1 0.00. The Charity has
Trustee liability insurance.
The organisation is governed by a Board of Directors. The Board usually meets monthly. The Board
reports to the General Committee three times a year. The Directors are elected by the members of
the General Committee, who are Trustees of the Charity, at the Annual General Meeting. At the
Annual General Meeting, all the Directors retire from office and elections are held to fill these
vacancies. Retiring directors are eligible to stand for re-election. The names of the Directors and
Trnstees of the Charity are shown in this report. Trustees do not receive any remuneration for their
services to the Charity.
Trustee Recruitment and Appointment
Trustees are generally recruited through word of mouth.
Trustee Induction And Training
Prior to appointment, new Trustees receive an induction pack. The induction pack includes the
memorandum of association. the latest financial statements, copies of previous minutes and seefact
Magazine. On appointment, new Trustees have a personalised induction programme, where they
attend one to one introductory sessions with the Chaimian.
These meetings are designed to cover the main operational framework of the Charity, the current
financial position and future plans and objectives.

SIGHT AIREDALE
Company No. 3762507
l Albert Street
Keighley
Report of the Directors
for the Year ended 31 March 2024
Statement of Responsibility of the Directors
Company Law requires the Board to prepare financial statements for each financial year, which
give a true and fair view of the organisation's state of affairs at the end of the year and of its
financial activities for that period. In preparing these financial statements, the Board are required
to'.-
Select suitable accountin8 policies and apply them consistently
Make adjustments and estimates that are reasonable and prudent
State whether applicable accounting standards have been followed. subject to any material
departures disclosed and explained in the financial statements
Prepare the financial statements on the going concern basis unless it is inappropriate to
assume that the association will continue in business in the foreseeable future.
The Board are responsible for maintaining proper accounting records, which disclose with
reasonable accuracy at any time the financial position of the association and enable them to ensure
that the financial statements comply with The Companies Act 2006. They are responsible for
safesuarding the assets of the organisation and hence for takin8 reasonable step5 for the prevention
and detection of fraud and other irregularities. The Board has overall responsibility for the activities
of the orsanisation.
There are currently two Sub Committees, Finance and Appeals. The Board set clear temis of
reference for the Committees and receives regular reports on their activities.
Management
The two office-based staff are responsible for the day to day management of the organisation, acting
under delegated authority given by the Board of Directors.
Associated Relationships
Sight Airedale works with other National, Regional and Local Charities that focus on the needs of
sight impaired people. We also have a close contact with two of the three local authority Health and
Adult Services Sensory Needs teams.

SIGHT AIREDALE
Company No. 3762507
l Albert Street
Keighley
Report of the Directors
for the Year ended 31 March 2024
Risk Management and Internal Controls
The Board continually reviews the major risk a small local charity faces. It is satisfied that the
arrangements for managing these risks within the limited staff resources available will ensure that
sutricient funds are available to maintain services for the foreseeable future. The Charity does not
have the resources for an internal audit programme. The Charity uses specialist consultants where
appropriate. However, the systems are designed to safeguard the Charity's assets, ensure that proper
accounting records are maintained and provide reliable infomiation. The Board believes that these
systems will provide reasonable but not absolute assurances against errors or fraud. The major risks
identified by the Board were a failure to secure adequate revenue finance and a difficulty in
recruiting Trustees particularly those with a Sight Impairment.
Key Elements of the organisation Control System Includes the Following:
The Board meets monthly. There is a clear organisational structure with appropriate levels
of accountability and reporting lines. The Board has established two Sub Committees with
clear tenns of reference.
The Board approves the delegation of financial authority through the two office-based staff.
Any capital commitment in excess of £500 requires approval by the DireGtors
The organisation's investment portfolio is managed by an independent investment manager
who operates within the specific guidelines and restrictions set and reviewed twice a year by
the Board. The Finance Sub Committee meets on an annual basis and comprises of The
Honorary Treasurer, Chairman and Vice-chairman.
The Appeals Sub Committee usually meets monthly
Fundraising
The members of our Appeals sub-committee undertake all fundraising. we do not use professional
fundraisers. We have received no complaints in regards to our fundraising activity. We will be
fomiulating a policy for vulnerable donors. However, we do not undertake unsolicited fundraising
such as door-to-door, telephone or text messages. Our only mailing containing fundraising
information is our newsletter, which is sent out three times a year. Recipients are advised that they
an opt-out of receiving our newsletter through a statement in our newsletter and our privacy policy.
which is published on our website and available from our registered office. We use Give as You
Live as our online fundraising platform.
Aims, Objectives and Activities
The organisation, like all charities is restricted to undertaking only activities that are in accordance
with its aims, objects and associated powers.
The aims are "to advocate, to develop and provide services whether, practical, financial or
otherwise to support people who are registered severely sight impaired and sight-impaired in the
Airedale District to help them achieve independence with dignity in all aspects of life and society"
10

SIGHT AIREDALE
Company No. 3762507
l Albert Street
Keighley
Report of the Directors
for the Year ended 31 March 2024
The main obj ectives and activities for the year continue to focus on inforniation and support for
Severely Sight Impaired and Sight Impaired people. The strategies employed to assist the Charity in
meeting these objectives include the following..
Providin8 a range of services which address some of the problems of sight loss
Supporting, not only the individual but also their family and friends and the wider
community of the Airedale, Wharfedale, Craven and West Craven District.
Working in partnership with other agencies to secure the widest range of services.
Public Benefit StAtement
The Trustees have complied with their duty to have due regard to the suidance on public benefit in
exercising their powers or duties.
Achievement and Performance
The main areas of charitable activity are inforniation, support services and benefit and grant
enquiries.
Information
Inforniation is requested through the helpline and visitors to the office on the services of sight
airedale and enquiries about other sight impainnent providers. The main outlet for infonnation is
the Charity's seefact Magazine sent out three times a year in seven different forniats. Large Print
(16pt), CD, Tape, Braille, Email, MP3 Memory Stick and eBook to 51 l Friends of sight airedale
and volunteers. supporters and Health Professionals.
People requesting infom)ation on Daily Living Aids and Magnifiers continues to be the most
popular type of enquiry, followed by help and information on technology such as tablets and mobile
phones.
To improve accessibility, we have now moved the registered office into our Scott Street premises,
This move makes it easier for people visiting us for shop and other appointments. In the past, they
would have to visit reception on one side of the building before being taken to the other side for
their appoi ntment. This naturally caused confusion, now, people only have to deal with one
entrance. Scott Street is also fully accessible with a ramped entrance and lift.
The freeing of Office space in l Albert Street means that we are now able to let this out to a local
non-profit organisation providing us with another source of income.
Work is underway to produce a welcome pack for newly registered friends of sight airedale, this
will provide information on the services provided by the Charity.
Volunteers
The work of Sight airedale owes much to the support the charity receives from its 20 volunteers.
The majority of voluntary work is carried out in our Social Centres, however contributions are made

SIGHT AIREDALE
Company No. 3762507
l Albert Street
Keighley
Report of the Directors
for the Year ended 31 March 2024
on the Board of Directors, General Committee, Sub Committees, Appeal s events, Audio Book
Library and the production of the Magazine.
Support Services
Our volunteer organisers and voluntary helpers deliver the Social Centres service. Without their
commitment, this service could not be provided and addresses the social isolation often experienced
by Severely Sight Impaired and Sight Impaired people. Our Keighley social centre re-opened in
October 2021 following the pandemic, we have seen a slow increase in new members. We hope that
we will also be able to resume our Bingley social centre.
Following our previous success with living with sight loss courses, the planned course for August
2020 was cancelled due to the Pandemic. However, we hope to run face-to-face Living with Sight
Loss courses again in the future.
Sight impaired people were hit particularly hard during the lockdowns. with many facin8 even
further isolation than usual. In May 2021, in an attempt to help alleviate the isolation faced by many
people we started collaborating with five other local sight loss charities to deliver virtual technology
and live well with sight loss events. Two sessions each month are delivered by the Zoom video
conferencing platform. Sessions last one hour with a guest speaker followed by questions and
answers. Past topics have included Charles Bonnett Syndrome, Getting the most out of your mobile
phone, Advances in Gene Therapy, Good lighting for people with sight loss. The collaboration
gives us access to guest speakers we would not have access to working alone.
The Daily Livin8 Shop has had 48 contacts compared with 30 in 202312024. This service offers
demonstrations of specialised equipment designed for Sight Impaired people, carried out by
members of the team. The sreatest demand continues to be for Low Vision Assessments.
Our six rented properties have been fully occupied. One tenant is a Friend of sight airedale. The
funds from this service continue to be a valuable source of unrestricted income. With the increased
running costs faced by the charity and maintenance costs of the rented properties a rent review was
Carried out February 2023. The board, mindful that our tenants were also facing increased costs,
took the decision to bring the properties rentals more in line with market conditions but remaining
within housing benefit limits, the last rent increase was over five years ago. The office at l Albert
Street has also been rented out to a local charity providing another source of income.
Grant Requests
There have been no grant applications during the year.
12

SIGHT AIREDALE
Company No. 3762507
l Albert Street
Keighley
Report of the Directors
for the Year ended 31 March 2024
Technology Support Service
Choosing a new mobile phone. tablet or computer is confusing for most people. For Sight Impaired
people, the problem is made worse by having to consider the accessibility features of the product.
Salespeople in high street stores often have little or no experience in the needs of customers with
Sight Impaim]ent. We identified the need to establish a service where Sight Impaired people could
gain access to infomiation on the range of technologies available and provide an opportunity to try
out different products in a non-sales environment, guided by a member of the team with expertise in
technology for Sight Impaired people. In addition to providing pre-purchase support, we also offer
ongoing technical support and training.
We continue to see a steady flow of people asking for technology-related support. Enquiries this
year have included Help with setttn8 up and upgrading mobile phones, accessin8 magazines on an
iPad. accessible smart meter displays, navigation apps, and reading machines.
In July we ran a sight inforniation day in conjunction with Optelec, a manufacturer of low-vision
aids. The day was so successful that we will be repeating it again in 2024 though we hope to extend
the scope to include more organisations.
Braille Learning
We had no students attend Braille learning durin8 202312024,
Transcription Service
The service aims to provide local sight-impaired people, voluntary and commercial organisations
with a resource for providing accessible versions of documents. We are now able to convert
documents into Braille, Audio CD, Text and eBook Fomiats and Large Print.
We have seen a reduction in demand for Braille. In pa¢ this is due to recent advances in mobile
technology that give sight-impaired people wider access to reading materials.
From l April 2023 to 31 March 2024 we had one external transcription jobs bringing in an income
of £1 O. Compared with £29 the previous year for one external transcription jobs.
The seefact Magazine accounts for the majority of internal transcription work. We provide seefact
in nine different formats, Large Print, Braille, MP3 Memory Stick, Audio CD, Audio Cassette,
Email (PDF, HTML, MP3 Download, eBook formats for both the Kindle and iPad).
This year we are grateful that Keighley Playhouse has supported us by printing our newsletter for us
at a greatly reduced cost.
Digital Audio LibrAry
Between l April 2022 to 31 March 2023, 29 books were loaned to 3 people compared with the
previous year when 4 people borrowed 30 books.
13

SIGHT AIREDALE
Company No. 3762507
l Albert Street
Keighley
Report of the Directors
for the Year ended 31 March 2024
There are cuffently 2,138 titles available for loan, books are dependent on people donating titles.
Antony Horner
ICT Manager
14

SIGHT AIREDALE
Company No. 3762507
l Albert Street
Keighley
Report of the Directors
for the Year ended 31 March 2024
Financial Review
Free Reserves Policy
The Charity receives its funds through voluntary income as opposed to earned income. The
organi sation holds free reserves for the following purposes..
To provide continuity of activities in the event of a large variety of voluntary income
To deal with emergencies
To deal with short tem] fluctuation in cash flow
To be able to develop and grasp new opportunities as they arise
During the year free reserves (fixed asset investment) were £227,356 (2023 £228,715)
The level of reserves is equivalent to 21 months running costs plus a designated fund of £1 00,000 as
a building contingency. The free reserves policy is to achieve sufficient free reserves to allow the
organisation to find new sources of funding for key work or the restructure in order to maintain
continuity and to continue key work in the event of a sudden major loss of funding. In addition,
reserves may be used to fund a budgeting deficit. The Finance Sub Committee reviews the free
reserves policy once a year
Overview
The Charity had an overall deficit for the year of £37,761 (2023 deficit of £27,534).
David Ogden
Chairman
18 December 2024
15

SIGHT AIREDALE
Independent Examlner's Report to the Trustees
CompAny No. 3762507
I report to the trustees on the accounts for the year ended 31 March 2024 set out on pages 15
to 28.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you
are responsible for the preparation of the accounis in accordance with the requirements of the
Companies Act 2006 ('the 2006 Act,).
Having satisfied myself that the accounts of the Company are not required to be audited under Part
16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination
of the charities accounts carried out under section 145 of the 2011 Act and in carrying out my
examination, I have followed all the applicable Directions given by the Charity Commission under
section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters hav¢ come to my
attention in connection with the examination (other thiin that disclosed below
) which gives
me cause to believe that in, any material respect..
the accounting records were not kept in accordance with section 130 of the Charities Act.
or
the accounts did not accord with the accounting records. or
the accounts did not comply with the applicable requirements concerning the form and
content of accounts set out in the Charities (Accounis and Reports) Regulations 2008 other
than any requirement that the accounts give a 'tn]e and fair, view whiLh is not a matter
considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination
to which attention should be drawn in this report in order to enable a proper understandin8
of the accounts to be reached,
Stw kn4- L
R J Hudson FCA
Institute of Chartered Accountants in England & Wales
Stirk Lambert & Co
Chartered Accountants
Russell Chambers
61a North Street
Keighley BD213DS
Dated 18 December 2024
16

SIGHT AIREDALE
Company No. 3762507
Statement of Fiiiancial Activities
for the Year to 31 March 2024
2024
Total
Funds
2023
Total
Funds
Unrestricted Restricted
Note Funds
Funds
INCOME AND EXPENDITURE
Incoming Resources
Incoming resources from
generated funds:
Volunlary incorne..
Donations
Legacies
Activities for generating funds
Investment income
3,815
2,000
38,567
6,993
3,815
3,108
2,000 19,095
38,567 34,262
6,993
6.582
Grant income
Total Incoming Resources
51,375
51,375 63,047
Resources Expended
Charitable activities
Cost of generating funds
Governance costs
39,597
28,937
3,179
39,597 46,990
28,937 22,972
3,197
2,670
Grant expenditure
Total resources Expended
71,713
71,713 72.632
Net incoming/ (outgoing)
Resources before transfers
Transfer between funds
(20,338)
(20.338) (9.585)
Net incoming/ (outgoing)
resources before other recognised
gains and losses
(20,338)
(20,338) (9,585)
17

SIGHT AIREDALE
CompAny No. 3762507
Statement of Financial Activities
for the Year to 31 MArch 2024
2024
Total
Funds
2023
Total
Funds
Unrestrictcd Restricted
Note Funds
Funds
Net incomingl (outgoing)
resources before other recognised
gains and losses brought forward
(20,3J8)
(20,338) (9,585)
Other recognised gains and (losses)
Unrealised profiv (losses) on
investment assets
2,577
2,577
(17,949)
Net movement in funds
(17,761)
(17,761) (27,534)
Reconciliation of funds
Balances brought forward at
l April 2023
718,012
51,744
731.994 769.756
Balances carried forward at
31 MArch 2024
700,251
51,744 751,995 769,756
18

SIGHI" A￿DALE
Company No. 3762507
Balance Sheet
as at 31 m.arch 2024
Note
2024
2023
FIXED ASSETS
Tangible Assets
Investments
512,945 517,681
227,356 228,715
740,301 746.396
Current Assets
Debtors and prepayments
Cash at Bank and in hand
5,198
12,535
2,613
23.913
10
17,733
26,526
(6,039) (3,165)
Creditors amounts falling due within one year I I
Net Current Assets
11,694
23,361
Total Net Assets
751,995 769,757
Funds
Restricted funds
Unrestricted funds
51.744
51,744
700.251 718,013
Total Funds
751,995 769,757
The charitable company is entitled to exemptioii from audit under section 477 of the Companies Act
2006 for the year ended 31 March 2024.
The members have not required the charitable company to obtain an audit of its financial statements
for the year to 31 March 2023 in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for.-
ensuring that the charitable company keeps accounting records which comply with section 386
and 387 of the Companies Act 2006 and.
b) preparing financial statements which give a true and fair view of the state of affairs of the
charitable company as at the end of each financial year and of its surplus or deficit for each financial
year in accordance with the requirements of section 394 and 395 and which otherwise comply with
the requirements of the Companies Act 2006 rel ating to financial statements, so far as applicable to
the charitable company.
These financial statements which have been prepared in accordance with the special provisions of
Part 15 of the Companies Act 2006 relating to small charitable companies.
The financial statements were approved by the directors on 18 December 2024 and signed on their
behalf by
David Ogden - Chairman
19

SIGHT AIREDALE
Company No. 3762507
Notes Forming Part of the Financial Statements
for the Year to 31 March 2024
Accounting Policies
Basis of preparation
The financial statements of the charitable company, which is a public benefit entity under
FRS 102, have been prepared in accordance with the Charities SORP (FRS 102)
'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable
to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective l January 20IS)',
Financial Reporting Standard 102 'The Fiiiancial Reporting Standard applicable in the
UK and Republic of Ireland. and the Companies Act 2006. The financial statements have
been prepared under the historical cost convention with th¢ exception of investments
which are included at market value, as modified by the revaluation of certain assets.
Company status
The charity is a company limited by guarantee. The members elect directors of the
company for the purposes of the Companies Act. In the event of the charity being wound
up, the liability in respect of the guarantee is limited to £10 per member of the charity.
Donations, legacies and voluntary income
Income is recorded when receivable whenever the amount is known otherwise it is
accounted for on a cash received basis. Legacie5 are recorded on a cash received basis
due to the uncertainty of the value of estates until received.
The value of services provided by volunteers has not been included.
Depreciation of tangible fixed assets
Depreciation is provided at the following annual rates in order to reduce the net book
value of those assets to their estimated residual value at the end of their expected useful
lives at the following rates..
Fixtures and Fittings
Computer Equipment
Propety improvements
250/0 reducing balance
20% reducing balance
20/0 on cost
No depreciation is provided on freehold properties since the company maintains the
properties to such a high standard that their value is in excess of their cost, improvements
however are depreciated over their estimated lives of 50 years.
Investments
In accordance with recomrnended practice li sted investments are stated at market value.
Changes in market value are included in the Statement of Financial Activities as
unrealised gains and losses.
Pension costs
The company operates a defined contribution pension scheme. Contributions payable for
the year are charged in the Statement of Fiiiancial Activities.
20

SIGHT AIREDALE
Company No. 3762507
Notes Forming PArt of the FinanciAI Statements
for the Year to 31 March 2024
Grants
Grants payable are recorded as direct charitable expenditure when paid.
Grants receivable are recorded under incoming resources wherever the amount is known.
otherwise they are accounted for on a cash received basis.
Expenditure
Directly attributable expenditure on staff and other costs are charged to direct charitable
expenditure, fund raising or general administration as appropriate.
Activities for Generating Funds
2024
2023
Rents - 3 Sunhurst Close
Flats
Contributions from users of
Lena Anderton meeting room
Funds from Bingley Social Centre
Daily Living Shop
Student fee
Audio transcription
Braille learning
Other revenue - Transport fee
6,120
27,310
4,080
22,793
3,237
5,344
1,742
1,769
30
28
10
148
218
38,567
34,262
Investment Income
2024
2023
Comprises interest from:
Charities Property Fund
Old Mutual Wealth
929
6,064
627
5,955
6,993
6,582
21

SIGHT AIREDALE
Company No. 3762507
Notes Forming Part of the Financial Statements
for the Year to 31 March 2024
Total Resources Expended
ChAritable
activities
Costs of Governance Total
generating
costs
2024
funds
Total
Basis of
2023 Allocation
Costs directly
allocAted to
Activities
Appeals costs
Direct
Daily Living Shop
centre goods
Social centre costs
Keighley
Binsley
Skipton
Silsden
llkley
Sight centre
and ICT establishment
costs etc. See note 5 33,044
Depreciation
4.737
Audit fee and
Accountancy
Motor and travel
Sundries
Printing, postage and
stationery
Adverts and publicity
Lesal & professional Fees
1.663
1,663
1,354
Direct
418
418
370
Direct
Direct
Direct
Direct
Direct
33,044
4,737
40.631
4,991
Direct
Direct
3,179
3,179
2,670
Direct
Direct
Direct
881
881
370
337
180
337
180
4.576
448
180
2,577
Direct
Direct
Direct
4,576
Support costs
Allocated to
activities
Premises costs and
associated services
Floor
Area
22,698
22,698
19,041
39,597
28,937
3,179
71,713
65,331
22

SIGHT AIREDALE
Company No. 3762507
Notes Forming Part of the Financial Statements
for the Year to 31 March 2024
Staff Costs
Staff costs for all employees were:
Total
2024
TotAI
2023
Emoluments for employees
Gross pay
31,942
33,522
Social security costs
6,000
Other pension costs
1.102
1,109
33,044
40,631
The average number of persons employed during the year was 3 (2023.. 3).
.There were no high paid staff employed durins th¢ year (2023.. nil).
No emoluments were paid to members (2023., nil).
Included in other management expenses are chairman's expenses of £nil (2023.. nil).
Pension Costs
The company operates a defined contribution pension scheme. The assets of the
scheme are held separately from those of the company in an independently administered fund.
Contributions to the scheme are charged to the Statement of Financial Activities as they are
incurred.
The amount charged to the Statement of Financial Activities during the year was
£1,102 (2023. £1,109)
There were no outstanding or prepaid contributions at either the beginning or end of the
firtancial year.
23

SIGHT AIREDALE
Company No. 3762507
Notes Forming Part of the Financial Statements
for the Year to 31 March 2024
Tangible Fixed Assets
Freehold land Improvements Fixtures
Computer Totals
& buildings
to property & Fittings equipment
Cost
l April 2023
Additions
390,266
186,177
108.307
24,770
709,520
31 March 2024
390,266
186,177
108,307
24,770
709,520
Depreciation
l April 2023
Charge for year
63,831
3,723
105,050
651
22,958
362
191,839
4,736
31 March 2024
67,554
105,701
23,320
196,575
Net Book Value
31 March 2024
390,266
118,623
2,606
1,450
512,945
31 March 2023
390,266
122,346
3,257
1,812
517,681
All fixed assets ar¢ held for the charity's own use on direct Lharitable activities.
24

SIGHT AIREDALE
Company No. 3762507
Notes Forming Part of the Financial Statements
for the Year to 31 March 2024
TAngible Fixed Assets (continued)
Freehold properties which are stated at cost comprise:_
2024
2023
Three flats (fomierly 3 Albert Street
and 33 Scott Street. Keighley)
25,391
25,391
Meeting Room. Sight Centre,
and I.C.T. Suite. Scott Street, Keighley
253,728 253,728
l Albert Street, Keighley
(Headquarters and two flats)
69.147
69,147
Bungalow, 3 Sunhurst Close, Oakworth
42,000
42,000
390,266 390,266
25

SIGHT AtREDALE
Company No. 3762507
Notes Forming Part of the Financial StAtements
for the Year to 31 March 2024
Fixed Asset Investments
2024
2023
Quoted
Market value l April 2023
Additions in the year
Disposals in year
Unrealised investment gainsl (losses)
Investment income generated
228,715 262,007
(10,000) (22,000)
2,577
(17,949)
6,064
5,955
227,356 228,715
Total
227,356 228,715
Analysis of Quoted Investments
Charities
Property Fund
11.999 Units
Old Mutual
Wealth Account
Market value at l April 2023
Additions
Disposals (cost)
Net realised and unrealised
gainsl(losses)
14,983
213,733
(i 0,000)
(839)
9,480
Market Value at 31 March 2024
14,144
213.212
26

SIGHT AJREDALE
Company No. 3762507
Notes Forming Part of the Financial Statements
for the Year to 31 March 2024
Debtors and Prepayments
2024
2023
Income Tax repayments due
1,381
1,339
Prepayments
259
287
National Insurance refund due
izettle balance
100
100
Trade Debtors
3,458
888
5,198
2,614
10. Cash At Bank and in Hand
2024
2023
CU￿ent accounts
11,031
19,908
Deposit accounts
87
81
Cash in hand
1,417
3,924
12,535
23,913
11. Creditors.. amounts falling due within one year
2024
2023
Trade creditors
1,870
421
Taxation and social security
223
306
Accruals
3,946
2,084
6.039
3,564
27

SIGHT AIREDALE
Company No. 3762507
Notes Forming Part of the Financial Statements
for the Year to 31 March 2024
12. Restricted Funds
Restricted funds hold donations and other income given for specific purposes.
The analysis of net assets between funds is set out in note 13.
Movenieiit iii Funds
Balance Incoming Expenditure
Balance
01.04.2023 Resources and transfers 31.03.2024
Bungalow,
3 Sunhurst Close
Contribution towards
refurbishment
of flats
42,000
42.000
7,000
7,000
Santander Grant
2,744
2,744
51,744
51,744
The bungalow at 3 Sunhurst Close is stated at its estimated value when vested in the company.
It was bequeathed to the company to be retained and used by a severely sight impaired or sight
impaired persons or anyone connected with the company.
The Santander grant was to set up a mobile phone and tablet devices demonstration service to
show sight impaired people the accessibility features and then to allow them to make their own
purchases directly with the suppliers. Not all the funds have been used as Sight Airedale are
holding some back for future upgrades over the next few years.
13. Analysis of Net Assets between Funds
Unrcs1I'ictcd
Fuiid5
Restricted
Funds
Total
Funds
Fund balances at 31 March 2024
' Are represented by..
Tangible Assets
Investments
Current assets
Current liabilities
463,945
227,356
14,989
(6,OJ9)
49,000
512,945
227,356
17,733
(6,039)
2,744
700,251
51,744
751,995
28

SIGHT AIREDALE
Company No. 3762507
Notes Forming PArt of the Financial Statements
for the Year to 31 March 2024
14. Control relationships
No individual party has control of the company, which is governed by the directors appointed
by the members
29