## Creating a clearer future 


Annual Report 2022 -2023 





A welcome from
our new CEO
2030 stralegy. which you can read about
here.
This progress is a testament to the
dedication of our exceptional staff.
supporters. truslees. and volunteers. who
share our commitment to providing
universal access to eye care services in
under-resourced communities.
Dear friends of Vision Aclion.
As Vision Action Chair and new CEO. it is
our great pleasure to share with you our
Annual Report for the year ending 31st of
March 2025.
year of continued
transformation which saw the combining
two
international
eye
health
organisalions with iich histories in the
sector.
This year we enabled more than 170.000
people to access affordable glasses and
eye health care. helping improve vision,
productivity, and well-being of individuals
and communilies across Ghana. Ethiopia.
Sierra Leone. and Zambia. You can read
more about our impact in the following
pages of this report.
Having overcome the challenges posed by
the COVID pandemic in recent years.
Vision Aid Overseas and Vision for a Nation
(VFANI decided to establish a long-term
partnership, enabling them to synergise
their efforts and expand their ambitions.
This transition also contributed to the
rebranding of Vision Aid Overseas as
Vision Action. a name that emphasises the
importance of proactive engagement and
aligns well with our strategy for 2030.
Our success has been underpinned by
valuable partnerships and collaborations.
parlicularly within the eye health and
education sectors. We continued to shine
a light on the need for greater priorilisation
of stralegies to address Uncorrected
Refractive Error IUREI globally. through our
presence on the steering committee for
the Coalition for Clear Vision. This
coalition. in collaboration wilh private.
non-prolit, and NGO sectors, aims to
ensure that everyone in need of eyeglasses
has access to them by 2050.
VFANS team in Ghana became Vision
Action staff. and VFAN s CEO and a trustee
joined the Vision Action Board of Trustees.
VFAN'S founder. James Chen. has also
become a Patron of Vision Action. This
uniting of knowledge and resources.
coupled with our refreshed identity allows
us to pursue our mission to reduce vision
impairment through achieving universal
access to affordable eye care and glasses.
To conclude. after another successful year.
we are delighted to share that we are betler
equipped than ever to pursue our vision
that no one lives in poverty because of
poor eyesighl. and no one lives with poor
eyesight because of poverty-.
Throughout Ihe year. we have made
remarkable progress in advancing our
Nora Colton, Chair
James Riggs, CEO
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Our Impact
ress towards our Strate
2020- 2030
Goal: To support the achievement of Universal Eye Health Coverage with a focus on
reducing visual impairment and blindness caused by Uncorrected Refractive Error.
Our programmes this year continued with a focus on the following three strategic objectives..
1) Supporting the development of Human Resources for Eye Health (HREH)
This year we empowered 242 primary and secondary school teachers across four
countries with the skills to perform vital primary eye care screenings for schoolchildren.
They are now adept at identifying eye conditions. offering referrals. and championing eye
health awareness. In Ghana. we also equipped 50 primary healthcare workers with
essential training. enabling them to deliver primary eye care serdices within schools.
primary health facilities. and communities. In Ethiopia. our vision41nclusion- Leave no
Child Behind project. supported by USAID. has trained 42 health extension workers in the
Amhara region wilh training lo screen and provide assistance to out-of-school children.
In partnership with 31 dedicated volunteers. Vision Action has maintained its commitmenl
to offering continuous professional development to eye heallh practitioners across
Ethiopia. Sierra Leone. and Zambia. leveraging our innovative remole mentoring platform.
This dedication to increasing and empowering the eye health workforce will remain a
cornerstone of Vision Aclion s agenda in the years to come. We are dedicated lo working
hand in hand with professional associations at the national level, collaborating closely
with volunteers. and forging strategic alliances with academic institutions.
2) Strengthening essential eye health services
Through our school eye health programmes in Ghana. Sierra Leone. Zambia and Ethiopia
150.102 school children and teachers benefited Ihrough eye screening. refraction.
provision of eyeglasses and Ireatment of eye conditions. Through this work. we are getling
ever closer to our goal of integrating eye health within the national school health and
nutrition programmes in each country. Vision centres supported by Vision Action have
screened more than 42.933 people, refracted 16.532 and issued 14.585 pairs of glasses
in the past12 months. They generated a combined income of £135,795 which is used as
a revolving fund for vision centre management and restocking. Furthermore. 3 dedicated
pool of Primary Eye Care workers. operating both within health facilities and through
community outreach efforts. have extended their reach to benefit an additional 12.176
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individuals. further amplifying our mission to provide essential eye heallh services to those
that need it most.
3) The engagement and mobilisation of communities
Community engagement, active participation, fostering ownership. and driving
transformative behaviour change communication remain steadfast pillars in our mission.
During the year we mainlained our commitment to increasing knowledge and
understanding aboul eye heallh amongsl the population by engaging with communities
to raise awareness on eye care through radio. focus group discussions. community
meelings. at schools, during home visits by communily health workers and at vision
centres. This also included targeted behaviour change communication to eliminate
barriers and stigma around eye care and wearing of spectacles. There remains much to
be learned in this area and it will remain a priority in the coming years.
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Programmes
Sierra Leone
The project -Essential Community Eye Care Services in 2ombali & Koidu Districts. Sierra
Leone . supported by Optometry Giving Sight and Vision Mundi concluded in November
2022. In Bombali district, Ihe projecl included the relocation of the optical workshop to be
housed within a purpose-built structure al Njakeni Regional Hospital. reducing the burden for
patients having to travel across town to get their glasses. Through its Vision Cenlre and
Outreach activities the project reached 25.921 people with eye screening services. 5.547
spectacles were dispensed and over 400,000 people reached through radio. community
sensitisalion and awareness raising engagements.
In November 2022. a new project was launched in the Port Loko district which marks the
fifth dislrict in the country supported by Vision Action. The package of inte￿entionS includes
equipping a vision centre. training two new Oplometry Technicians and providing eye care
services to over 5.000 people in 2 years. With support from the National Eye Care
Coordination unit, Iwo already-trained Optometry Technicians have already been assigned
to Port Loko to begin providing basic eye care service, awareness raising campaign.
community sensitization and outreach services. and two new trainees are due to start their
course in the Gambia in July 2023.
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We were very fortunate to receive a generous legacy gift for a project entitled "Anthony Eyes .
named after the benefactor. The aim was to provide 500 free cataract surgeries and glasses
in five districts: Koidu, Bombali. Kailahun. Bo and Kenema. By the end of March 2023. 404
surgeries had been completed. The first two sets in Koidu and Bombali have been reviewed
and rated with 980/0 producing a good outcome. Glasses have been issued to those who
need them. This exercise was well appreciated by all especially the Ministry of Health and
Sanitalion oflicials. Below is a quote from a key government official.
Vision Action has been working in partnership with Innovations for Povety Action. the
University of Minnesota. and Queens University 2elfast to design the research project -sierra
Leone Sees to Learn
The project will be assessing the education and mental health
outcomes of providing free eyeglasses lo students aged 12-15 years with uncorrecled errors.
Funding from USAID has already been secured. and the project. targeting 160 schools in
Freetown and Bo cities will start later in 2023.
Vision Action Sierra Leone continues to enjoy strong partnerships with the Ministry of Health
and Sanilalion IMOHSI and the bAinistry of Planning and Economic Development IMOPEDI.
Through this. we collaborated with the ministry and other organisations to organise the first-
ever NGO festival in February which provided 8 plarform to create awareness about eye care.
On World Sight Day we were part of history as the National Eye Care Programme INECPI
launched its first-ever Nalional Eye Care Policy. We participated in its development and
launching together with othei partners.
-It h8s been 8 Lwutiful week to #s8vesight. Our 8m8zir)g te8rn of #eyehealthheros, le
by cataract surgeon Lansana Sheriff. was in the Kono district where Ihey performed 105
free #sightrestoring eye surgeries. These surgeries were supported by MOHS and our
long-time partner Vision Action. In 2023. we aim to amplify our efforts to end
#avoidableblindness in #Sierra Leone. one palient at a time. Our patients are our
priority and as always it is an honour to be able to restore vision for our people. We are
very grateful to the NAanagement and Kono Dislrict Hospital for their wonderful support.
Many thanks to Vision Aclion for making things possible. Together we can achieve
#universaleyehealth for all Sierra Leoneans
Dr. Jalikatu Mustapha INational Eye Health Pr
ramme Mana
er & O hthalmolo
istl
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Ghana
During the year, our focus was on managing the Iransition of programs and staff from Vision
for a Nation Foundation CdFANI to Vision Aclion. We also actively delivered on ongoing
projects. including the USAID-CBP-funded Child Eye Nealih in Norihern Ghana Projecl, the
Medicor-funded Innovative Eye Health in Ghana Project. and new grants from Coopervision
and Optometry Giving Sight for the 'Eye Care for All. project. as well as Else Kroner-Fresenius-
Stiftung IEKFSI for'scaling-up Community-based Eye Care in Ghana.. covering seven of the
fifteen districts in the Upper Easl Region of Ghana.
Our successful closure of the Innovative Eye Health in Ghana. project. funded by Medicor
Foundation and implemented in three districts in the Upper East Region. involved training
120 primary health care workers in Primary Eye Care IPECI and reaching 27.869 school
children and teachers with eye health information and screenings. We recognise the
importance of imovative approaches to address stigma and misconceptions and enhance
compliance with wearing spectacles for program sustainability.
Facility-based PEC conlinued in Talensi and Bongo districts. with trained nurses using Peek
software and tablets for real-time dala flow and monitoring of PEC activities. We aim to
strengthen capacity and expand PEC integration into the primary healthcare system
throughout the Upper East Region.
In June 2022, USAID'S Child Blindness Programme ICBPI awarded the "Child Eye Health in
Northern Ghana Project to Vision Action. Deliverables included training 100 PHC workers
in PEC and screening 35,000 schoolchildren and 2.000 teachers. By year-end. 57.479
school children were screened. along with 2.108 teachers. and 50 healthcare workers and
50 teachers received training.
Collaborating with HCP Cure Blindness. we're assisling 28 children suspected of having
cataracts. Coopervision s support enabled the screening of an additional 9.530 individuals
in the Bawku Wesl District and the Kassena Nankana Municipality.
The EKFS-funded "Scaling-up Community-based Primary Eye Care project aims to set up a
Vision Centre at Bolgatanga Regional Hospital in the Upper East Region. reducing delays in
accessing comprehensive refraction seNices. All preparations are currenlly underway lo
complete the set-up of the Vision Centre in summer 2023 which will ullimately serve the
entire Upper East Region and adjoining regions. The project also includes nurse and teacher
training in PEC. vision screening for school children. teachers. and community members.
and raising eye health awareness.
During the year. Vision Action revisited the discussions with Challenges Worldwide and the
Challenges Group in Ghana to design a social enterprise model for vision centres in Ghana.
making affordable glasses more accessible. A market study has been conducted. and the
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next steps involve developing the financial model and business plan to be tesled in a selected
dislrict next year.
A significant challenge is the shortage of optometrists. with only one available full-time in the
Upper East Region. On-going engagements with the Department of Optometry and Visual
Science of the Kwame Nkrumah University of Science and Technology IKNUSTI and the
Department of Optometry and Vision Science of the University of Cape Coast IUCCI aim to
address human resource development. research. and evidence generation in the h'eld of eye
health.
81Page

Ethiopia
The project -Ensuring School Eye Heallh ISENI for rural communities in Ethiopia
implemented in the Oromia Special Zone surrounding Finlinne was delivered in 38 schools
in partnership with the Oromia Health and Education Bureaus. This multi-year project is in its
second of 3-years. supported by Else Kroner-Fresenius-Stiftung IEKFSI. It involved training
88 schoolteachers to conduct eye screening for the school children and training 58 school
head teachers and 58 Parent Teacher Association IPTAI members to support eye he311h
awareness in schools and communities. Additionally, 22 Health Extension Workers INEWI
were trained to conducl eye screening for out-of-school children.
Through Ihis. we were able to screen 20.497 people119.175 school children. 651 out-of-
school children and 671 leachersl for vision and eye health problems. Of those. 9201711
school children, 45 out-of-school children, 104 leachersl received treatment with vision
corrective glasses and/or eye drops while 66 were further referred for further examination
and trealment.
The USAID-funded 'Vision41nclusion: Leave No Child Behind" initiative aimed to integrate
School Eye Health into the exisling School Health and Nutrition ISHNI program in partnership
with Save Ihe Children. Unforlunately. the project faced challenges due to security instability
in the Amhara region. Nonetheless. some achievements include-
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Training 64 teachers and 20 Health Exlension Workers (HEWS) for primary eye
screenings. beneliting both school and out-of-school children.
Screening 20,218 individuals for eye conditions1929 out-of-school children. 18.707
school children. and 582 schoolteachers from 20 schools).
Idenlifying 1.970 individuals with eye conditions who were referred to the mobile eye
clinic team1228 out-of-school children. 1,663 school children. and 791.
Developing a digital data-capture tool linked to the DHIS2 system to enable real-time
eye health data collection and sharing in coll8bor8tion with the Save Ihe Children
Waliku team.
To enhance essential eye health ser￿iceS and to ensure a continuum of care for palients
who have eye care needs. a vision centre will be established in the Amhara Region before
the project concludes next year. This centre will serve referred cases from schools and
provide professional eye heallh services to the broader community.
Utilizing trained teachers and health extension workers for primary screening proved
eflicient in reaching more children with eye care. However. some trained teachers in certain
schools reported false positives. leading to a higher case burden on mobile eye clinic teams
during their visits. This challenge is a common issue in projects where non-eye heallh
professionals conduct screenings.
These insights. along with other learnings. are guiding the relinement and improvement of
the school's eye health methodology. Collaboration with the Ministries of Health and
Education is ongoing through the School Eye Health Technical Working Group ISEHTWGI,
chaired by Vision Action and operating under the National Commitlee for the Prevenlion of
21indness INCPBI. This year, the SENTWG collectively developed a national leacher training
program for school screening. which received endorsement from the Ministry of Health as
the official guideline for all collaborating parlners.
A scalability study for school-b3sed eye health was also conducted by consultant Ai Chee
Yong in partnership with The Ethiopian Oplometry Association and Queens University
Belf8sI and supported by the Bealrice Laing Trusl. 11 is currently in the pipeline for
publication.
IOIPage

## Zambia 
















































> 1 htps://bmchealthservres.biomedcentral.com/artcles/10.1186/s12913-022-08350-2 



student al Queens University Belf8St. Both are exfremely helpful in informing our work to
Scale up school-based eye care service&
We continue to forge slrategic partnerships to support the integralion and expansion of
school eye health and PEC in Zambia. One significant initiative involves the agreemenl
befv￿een Ihe International Association for the Prevention of Blindness IIAPBI and the East.
Central and Southern Africa College of Nursing IECSACONI lo incorporate PEC training inlo
the nurse's curriculum. Consullations with key stakeholders. including the Nursing Directorate
in the Ministry of Health. the Nursing and Midwifery Council. and the ECSACON Zambia
Chapter. are ongoing to outline a roadmap.
We also continued our support for essential eye health services through the vision centres
previously established by Vision Action. In co113boration with Onesight, we are exploring
streamlined approaches to enhance the procurement chain. hnancial management. and
sustainabilily of eye care services within these centres. Onesight has established a National
Optical lab. which produces glasses for all the Vision Centres thelve set up in the counlry.
By linking all Vision Centres to this system. we aim to establish a uniform and systematic
approach to Vision Cenlre management in Zambia.
121Page

Volunteering in Action
We are fortunate to have continued to receive the
invaluable support of professional volunteers to
support our programmes. Our volunteer remote
working groups. sel up in previous years.
conlinued work to update our Iraining malerials
in Low Vision. Training of Trainers. Paediatric
Optometry. and Refraction. These groups we
managed by Judith Trigg. Vision Aclions
Volunteer Programme Lead with valuable input
from our country teams and partners. During the
year. additional materials were developed on Glaucoma
detection. to help address the high prevalence of blindness
caused by untreated glaucoma.
-It is fantaslic to be able to provide
continued support and professional
development lo Optomelry
Technicians in Sierra Leone without
even having tojump on a plane!-
Fiona 8uckmaster
Volunteer and Mentor
In May. working in partnership with HCP Cure Blindness. two Professional Volunteers
travelled to Ethiopia and. working with two local Optometrist facilitators. delivered a lo-day
course in Paediatric Optometry and Case Management to10 trainees from Ethiopia and two
from Ghana. The course was based in Addis Ababa. with practical sessions held at the
Menelik11 Hospital Paediatric Clinic. Trainees came from across Ethiopia to help build capacity
and geographical spread of paediatric sepiices.
With Professional Volunteer support we continued to review our Education and Training
Programme thal is delivered through our Volunteer Programme and intend to continue this
work next year. Since the covid 19 pandemic. the way we learn has changed with more
emphasis on remote training. which not only has a low carbon footprinl but is more
accessible to more trainees. We continue to look at how we can safely and successfully
deliver more remote training or a mix of remote and face-to-face delivery. The formalion of
new volunteer task group has been a collaboration of our
seniorteam. country directors and board. and has our
diversity and equality values at the very heart of it.
This is a very worlhwhile projec
I s a win-win for both Mentor an
Mentee giving an insight into eye
care in both countries and the
standards required.-
Once again. this year. volunteer Chris Wright
has continued to provide invaluable support to
our
monitoring.
evaluation
and data
mana9ement systems.
During Ihe year
volunteers continued lo sign up to become
mentors forthe remote mentoring programme trial
launched last year. creating
mentoring
Noel Meehan
Volunteer and NAentor
we
131Page

relationships with Optometry mentees in all 4 of the countries we work in. who may have
limiled opportunity for continued professional developmenl. Volunteers shared their optical
knowledge and experience through short-term menloring partnerships. The trial is exploring
how well a mentoring scheme is utilised. and the benelit it brings to mentees. mentors and
eye care programmes. With the generous support we received from BritFord Bridge Trust at
the end of last year. we were able to donate laptops, dongles. and data packages to the
Vision Centres in Kenema, Kailahun. Koidu and Makeni in Sierra Leone, so the Oplometry
Technicians can more easily access remote mentoring and learning.
141Page

Legal and
Administrative
Information
****
Registered with Ihe Allied Health
Professionals Council. Minislry of Health.
Uganda.
*****
Registered with Ihe General Optical
Council.
Directors and Trustees
INote the Directors are here3fter
called "Trustees-l
Nora Collon (Chairl
Hannah Faal,
Ving Fai Chan"
Ronnie Graham
lan Kerr
Chief Executive Officer, James Riggs
Naomi Nsubuga
****
Richard Rawlinson
*****
Reoistered Office
Tony Hulton
Freedom Works, Spectrum House.
Beehive Ring Road,
Gatwick. West Sussex RH6 OLG
Ahalya Subramanian
Katie Hepworth
July 22
***
slepped down on
Jane Smith
stepped down in
November 2022
Auditors
Richard Place Dobson Services Ltd.
Chartered Accountants.
Registered with the Medical and Dental
Council of Nigeria. The Gambia Njedical
and Dental Council.
1-7 Station Road. Crawley, RHIO IHT
**
Registered with the General Optical
Council, hAalaysia.
Jmbcr
4027804 IEngland and Walesl
***
recorded at Companies House as
Katharine Hepworth
CharTtI" Wum
1081695 IEngland and Walesl
151Page

## Report of the Trustees for the year ended 31 March 2023 
















































The Board deals with the overall pay and reward of the Chief Executive Officer and other members of
the Senior Management Team. all of which f811 within a formal salary policy.
The Board recognises the contributions made by all Ihe Vision Action staff and Professional Volunteers
and wishes lo thank them accordingly.
Vision Action and the Charity Governance Code
The Truslees nole the Code is designed as a tool to support continuous improvemenl. This summary of
how Vision Action is aligned with Ihe Code reflects our current position for each area of the Code. We
will report on furlher progress each year.
Org?( nisc1tional purpose
The Board is clear about the charity s aims. We strive to deliver these effectively and sustainably. To this
end, in 2020 and 2021 respectively, we rigorously reviewed hvo major elements of our work.. our
volunteering programme, and our recycling programme. In addition. the Board receives a wide range of
performance information from staff. enabling assessment of how well the charity s aims are being
delivered.
Leadership
Vision Action Chair. who has been in the role for over 5 years, and the previous Chair worked together
to design and deliver a review of how well the Board worked. Since Ihen, we have strengthened the
Trustees contribution to the organisation. enabling better support and guidance to staff.
Integrity
The Board is keenly aware of the importance of public conlidence and trust in charities. We have
improved various aspects of our governance in the lasl year. Examples of this include strengthening and
updating policies such as Safeguarding and Avoiding Bribery and Corruplion. We have also updated
our expenses policy to ensure even slronger conlrol of how we spend donors money. All Truslees are
required to actively state that they are aware of the contents of all these policies and are committed to
executing them.
Decision-making, risk, and control
We have set up groups within Ihe Board to focus more closely on Programmes. Finance and Fundraising.
These committees enable Trustees to give detailed consideration to complex issues. and then present
these issues back to Trustees as a whole. with recommendations for decisions. We have improved how
we budget and forecast expenditure. and in particular. strengthened how we work with funders to ensure
that the cost of delivering our projects is fully reflected in donations.
171Page

Board effectiveness
The Board has recently changed how it operates. with Trustees now having signilicantly more
involvement in and commitment to various working groups intended lo deliver the charity s aims. We will
report on this in the next annual report.
Diversity
range of nationalities. ethnic backgrounds and professions is represented on our Board. and
recruitment for Trustees includes advertising in a range of publications. However, we are keen to increase
representation from the countries where we work.
Openness and accountability
We publish performance data on all our objectives. We are also open to discussion with Ihe public and
with our members.
181Page

Financial Review
Overview
This year we have recorded a modest surplus.. Ihis is due to:
A challenging funding environment where the organisalion has struggled to achieve full cost
recovery on projects.
Costs associated with the takeover of Vision for a Nation Foundation. including programmes in
Ghana.
Costs associated with rebranding the organisation lo Vision Action. from Vision Aid Overseas.
In tolal. we raised the income of £1.609k in 2022123. a150/0 increase from last year12021322: £1.397kl.
Over this period. we spent £1,241k on our charilable activities. a 510/0 increase from the previous year
12021122.. £948kl. Expenditure on raising funds of £272k was 2.4 times more than the previous year
12021/22- £113kl, due to rebranding expenditure of £211k in 202212312021122- £Nill.
Our nel income/expenditure for the year ended 31st March 2023 was a surplus of £96k compared to a
surplus of £35Ok in 2021/22.
Income
Our income is derived from a variely of sources. These include voluntary income from members and
supporters through one-off or regular giving. sponsored evenls and community fundraising- appeals
and campaigns,. philanthropic major donor giving,. grants from institutional donors. trusts and
foLiYd?tipnf.
nd
pp.rtfjaro'
and
legacies.
Restricted
Unrestricted
2023
2022
200.000
400.000
600.000
800.000 1.000.000
191Page

Total income in the year of £1.609k12021322: £1.397kl was made up of £780k unrestricted income, an
increase of 30/0 against the previous year12021122.. £758kl- £106k designated income12021122: £Nill.'
and E723k restricled income, an increase of13% against the previous year12020121.. £659kl.
Sources of Income
Sources for income 2022/23
Indiwdual donations and
eotmmunity fundraising
Corporate fundraising
Unrestricted grants (￿her)
46Y.
26%
Unrestricted grants (Transfer from
Vision lor a Nalionl
Professional donated hours
16%
oy.
2%
Don8tiDns in kind
2°
L898CI85
Ch8rit8ble activities
Unrestricted donations from individual and community fundraising saw a decrease to £105k12021122-
£202kl due to a decline in regular donations. 2021122 unrestricled donations included a donation from
Optometry Giving Sight IOGSI as a resull of the closing down of its UK operations.
An unrestricted grant from Vision for a Nation as part of the transition of their programmes also
contributed to offsetting increased expenditure. The total received from Vision for a Nalion (Charity no.
11401231 in the year was £422k12021122.. £155kl, including £IOOk designated income.
The increase in restricted income to £723k 12021122.. £639kl reflected an increase in programme
proposals submilted for funding and a success rate of those being approved. Four signilicant new
programmes started in the year- l USAID Childhood Blindness Programme (addressing School-Based
Eye Heallhl in Ghana. a corporate partnership with Coopervision for Ghana. a new programme in Sierra
Leone funded by Optometry Giving Sight IOGS) and a grant from The Else Krone-Fresenius-Stiftung
IEKFSI for Ghana.
Legacies income, which has previously been a signifi'cant source of our unrestricled donated income,
dropped in the year raising only £253k. a decrease of 2F/o against the previous year s £547k. We were
very fortunate lo receive a small number of large legacies this year. We recognise Ihat the scale and
timing of legacy income are mostly oul of our conlrol.
201Page

Professional donaled hou￿ decreased by 750/0. at £8k 12021122.. £SOkl as volunteer assignments
conlinued in line with our strategy on volunteering and as required by the countries of operation.
Expenditure
We spent £1.241k on our charitable activities (overseas projects. raising awareness. and the sustainability
project), an increase of 510/0 against the previous year s £948k. The increase is due lo the expansion of
the Ghana programmes and organisational rebranding. £1,204k of this expenditure was on our overseas
projecls (representing 97 % of our total spend on our charitable activities).
We received £2k of general overhead cost recovery from our restricted funded programme grants and
unrestricted appeals which reduced our overall support cost expenditure12022123- £35kl. In addition
to general cost recovery, we received cost recovery against direct salary costs of £9Sk12021122.. £55kl.
Cost recovery in 2022123. therefore, tolalled £95k12021122: £90kl. Cost recovery is a significant funding
slream. and we continue to work towards a model of full cost recovery on all future programme funding.
stainability
ising aware
roject
ess
2023
Rebrandi
ations and...
ainability P
ing awaren
Rai
ss
2022
Overseas
ro
Rebrandin
Donalio
and legaci
200.000 400.000 600.000 800.000 1.000.000 1.200.000 1.400.000
e5erve5 PQllCy
The objective of our reserves policy is lo mainlain reserves to enable the Charity to deal with unexpected
difficullies and interruptions to the flow of income without a signilicant impact on our operations and
programme activity in the short term.
To meet this policy, the Board considers that reserves are required to enable us to support normal
operations for three to six months, which represents unrestricted reserves of between £135k to £270k.
Due to ongoing uncerlainty in the economic climate and with traditional unrestricted fundraising
channels still impacled by COVID-1g restrictions. the Board has deemed il prudent to retain unrestricted
reserves over six months of operating costs. providing a grealer level of security for Ihe Charity through
these challen9ing times.
21 IPage

Unrestricted cash as of 31st March 2023 was £500k12021/22- £59Skl and represents between 8-11
months of forecast unrestricted cash oufflows. The Board continues to closely monilor forecasl cash
flows to ensure the Charity has the liquidity to meel oblig81ions as they fall due.
I iiieiit pi)1 icy
The objective of the investment policy is to minimise risks to the Charity s assets: any surplus funds.
therefore. are to be held in short-term interest-bearing deposit accounts. ralher than investments. On
31st KAarch 2023, the Charity held no shareholdings. having sold all preference and equity shareholdings
valued in the previous years.
Restricted funds
Restricted income received in the year was £723k against expenditure of £730k. On 31st March 2023,
we held a balance of £229k in restricted funds. all of which we expecl to spend in 2023124. Restricted
fund expenditure kept pace with planned project plans.
Risk management
The Trustees actively review the major risks that the organisation faces through a risk register. updated
bi-annually. and believe that safeguarding our reserves. combined with an annual review of the controls
over key systems, will provide sufficient resources in the event of adverse conditions. The Trustees have
also examined other operational and business risks faced by the Charity and conlirm thal Ihey have
established systems to mitigale them.
The risk register details 26 organisational risks. with the most medium and severe risks relaling to the
fundraising environment. external factors impacting programmatic activily. reputational risk. and
compliance with legal and commercial obligations. Plans to mitigate these risks are in place. including a
new fundraising strategy. maximisation of cost recovery with a robust cosl recovery policy. monitoring of
internal and external environmental factors and the implementation of swift action plans responsive to
changing circumstances. a new communicalion strategy. and close monitoring and review of all legal
and commercial obligations.
Approval of this Report
This report was approved by Ihe Board of Trustees on 4th December 2023.
Signed by order of the Board
Lucy Soar
Treasurer
Nora Colton
Chair
221Page

Fundraising Report
Charities (Proteclion and Social Investment) Act 2016 slalement
Tolal income for the financial year ending 31s1 March 2023 is £1.609k. a 15% increase from last year
12021122.. £1.397k).
Our key approach remains strenglhening key relationships and supporting collaboration where
applicable. As a small but ambitious charity. we know that building long-term, sustainable relationships
with all our supporters is the best use of our resources and enables our vision and mission to flourish.
Appeals
We saw a predicted decrease in engagement through our appeals. in line with industry averages. and
considering the Cost-of-Living crisis and several other impacts. The post-pandemic landscape continues
to be challenging and we. like many other charities have felt the impact from COVIE) conlinue into this
year with donor fatigue and stretched resources. We were incredibly fortunate to be able lo continue to
remain in a positive financial position throughout this lime, with the supporl of our partners, members.
volunteers and several trusts. to which we are very grateful. Over the past year. we benefited also from
several successful appeals,. our flagship Christmas appeal went out through our networks and raised
more than £20kand we were delighted to be able to work again with The Big Give to secure matched
funding. making Ihis larget possible and a big thanks to 811 our donors who gave.
Community Fundraising
Unrestricled funding is vital to any chariiy so il can pursue ils vision and mission. withoul being restricted
tightly on its spend. We conlinue lo diversify our income streams. building on existing success whilst
pursuing innovative and strategic avenues. This year we will be working towards our new Fundraising
and Communications slrategy lo support and build the fundraising team to capacity. giving them the
resources and funding that is needed for the next chapter in our charity. This year we had the exciting
challenge of partnering with Seven Hills. a marketing and Brand specialist to support us in our re-brand
and we were delighted with the results. The refreshed. invigorated and impactful new brand and website
has enabled us to communicate our cause in a clearer. more delined and appealing way. enabling
donors and partners to engage with us on a whole new level.
We are delighted to say that we retained the vast majority of our regular donors and have plans in the
coming years to grow this income stream again. Similarly, we are thankful to our extensive member base,
who by making a linancial contribution each year, are helping the charily to thrive. The members also
form an integral part of the organisation. many sitting on focus groups to help steer and guide the charity
on subjects such as Education and Training and the Membership package itself. Our London NAarathon
Golden Bond places continue to be valuable assets. This year. we were thankful to the four runners who
trained hard and fundraised even harder for us and achieved not only their personal bests but managed
to boost their targets and in some cases far outstrip them.
231Page

Partnerships
Alongside our partnership with Seven Hills to support our re-brand. we have also been delighled to
partner with several other organisations. We were enthused by another 2-year partnership wilh our
long-standing corporale partner PALA, as they have explored new and ethical methods to designing
and selling their products. they have gone from strength to slrength and through this partnership they
are funding the restoration of a new Vision Centre in Tonkalilli dislrict. Sierra Leone. By working with
our country teams to develop high-quality programme proposals. Vision Action conlinues to grow
income from institutional funders. corporate foundations. and other trusts. all of which are willing to
support large-scale. multi-year programmes that have a high impact and are more sustainable.
We have also been fortunate lo conlinue our close alliance with Optometry Giving Sight IOGSI in the
US where we have partnered with them alongside Coopervision, the award-winning Novider of eye
care solutions such as contact lenses,. the partnership. released in 2022, is supported our programme
in Ghana through sales of Coopervision s incredible Biolnlinityo product. The amazing imagery and
footage that we have worked on in partnership is a credil to the impact they have helped achieve. We
are proud to retain the support of the optical sector. wilh more than 200 practices throughout the UK
raising funds for Vision Action. With reciprocal marketing in particular, these partnerships are helping
to raise awareness as well as funds.
We were also incredibly proud and grateful to once again benefit
from several legacies in the past year. which while these
came in much less than former years 1£253k. a
decrease of 2F/o against the previous years
£34Tr1, they have still been able to make a very
real difference. To be the charity of choice in
someones planned giving is a privilege and is
a testament to us building good relationships
over many years. As part of the Fundraising
Strategy. we are wrlners wilh Make a Will Online
and offer a free Will writing service to our donors
online through our website to help further strengthen
this income stream.
Fundraising approach
Vision Action relies on several different fundraising approaches to raise funds cost-effectively from a
range of sources, raising awareness of our work and allowing supporters to contribute in ways that are
most appropriate for them. This includes bul is not limited to fundraising through digital and online
campaigns. emails, letters and press advertising. from legacies. events and community fundraising.. from
philanthropists. trusts. foundations and corporate parlners, and our members and other regular
supporters.
241Page

Fundraising standards
Vision Action fundraising staff are members of the Institute of Fundraising. and we pay a levy to the
Fundraising Regulator. and as such abide by the Code of Fundraising Practice. We abide by the
Fundraising Regulator s Fundraising promise and strive to ensure our fundraising is open. honesl, legal
and respectful. We are registered with the Fundraising Preference Service which enables members of
the public to control the nature and frequency of direct marketing approaches that they receive. including
fundraising communications. Through the Fundraising Preference Service website. members of the
public can choose to stop email, telephone, post andlor text messages from a selecled charity. During
the financial year 2022125 no member of the public has opted oul of contact from Vision Action via the
Fundraising Preference Service.
Fundraising on our behalf
Vision Action requires any professional fundraising agencies working on our behalf to adhere to our
fundraising standards and this is specilied in our contracts wilh them. We work with several corporate
parlners who support our work through linancial and non-fi'nancial donations, as well as employee and
customer fundraising. We also receive one-off support from companies. Some of our corporate partners
sell goods or services and donate a proportion of the sale price to us. For example. we have Commercial
Agreements with several eyewear companies that donate a specified portion of their sales to Vision
Action. These agreements are governed by legal agreements in line with current consumer and
charitable law.
Monitoring of fundraising activities and protecting people in vulnerable circumstances
Vision Action is committed to ensuring that we always treal the public sensitively and respecffully. taking
special care to protect people who may fi'nd themselves in vulnerable circumstances.
Complaints
Vision Action has an established complainls procedure. In the year ending SIST March 2023. we did nol
receive any complainls from members of the public about our fundraising activities. This does not include
expressions of dissatisfaction relating to our use of specific fundraising methods.
Statement of Public Benefit
Vision Aclion is committed to those living in poverty and with limited access to affordable eye care.
ensuring increased access to eye tests and properly dispensed spectacles. In doing so. we enable people
to work and children to attend and be successful at school.
We have referred to the Charity Commission s general guidance on Public Benelit when reviewing our
aims and objectives and in planning our future activities. In particular. the Trustees consider how planned
activities contribute to the aims and objectives they have set. The principal charitable aim of Vision Action
is to light poverty by transforming access to eye care in developing countries. through working in
partnership with and under the direction of the countries national eye care plans. Vision Action is fully
committed lo sustainability in each of the countries within which we work.
251Page

Statement of Trustees. Responsibilities
The trustees who are also directors of the charily for the purposes of the Companies Act 2006, present
their report with the linancial statements of the charily for the year ended 31 March 2023. The trustees
have adopted the provisions of Accounting and Reporting by Charities.. Slalement of Recommended
Practice applicable to charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland IFRS1021 (effective l January 20191.
Company law requires Trustees lo prepare linancial statements for each linancial year which give a true
and fair view of the state of the affairs of the charitable company and of the incoming/outgoing resources
and application of resources. including the income and expenditure. of the charitable company for that
period. In preparing these financial statemenls. Ihe Trustees are required to:
select suitable accounting policies and then apply them consistently.
observe the melhods and principles in the Charities SORP..
make judgements and estimales that are reasonable and prudent.,
state whether applicable UK accounting standards have been followed. subject to any material
departures disclosed and explained in the fi'nancial statements-
prepare the h'nancial statements on a going concern basis unless it is inappropriate to presume
Ihal the charitable company will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any lime the financial position of the charilable company and enable them to ensure that
the financial statements comply with the Companies Act 2006. They are also responsible for
safeguarding the assets of the charitable company and hence for taking reasonable steps for Ihe
prevention and delection of fraud and other irregularities.
In so far as Ihe Trustees are aware..
there is no relevanl audit information of which the charilable company s auditor is unaware. and
The trustees have taken all steps that they ought to have taken lo make themselves aware of any
relevant audit information and to establish that the auditor is aware of that information.
The Truslees are responsible for the maintenance and integrity of the corporate and linancial information
included on the charitable companys website. Legislation in Ihe United Kingdom governing the
preparation and dissemination of linancial statements may differ f rom legislation in other jurisdiclions.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies
Act 2006 relating to small companies.
261Page

Auditors Report
Opinion
We have audiled the linancial statements of Vision Action (the charity'l for the year ended 31 March
2023 which comprise the statement of lin8nci81 aclivities. the balance sheet. the statement of cash flows
and notes to the financial statements. including significant accounting policies. The fi'nancial reporting
framework Ihat has been applied in their preparation is applicable law and United Kingdom Accounting
Standards. including Financial Reporting Standard 102 The Financial Reporting Standard applicable in
the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion. Ihe financial statements-
give a true and fair view of the state of the charitable company's affairs as of 31 March 2025 and
its incoming resources and application of resources. for the year that ended.,
have been properly prepared in accordance with Uniled Kingdom Generally Accepted
Accounting Practice- and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and
applicable law. Our responsibilities under those standards are further described in the Auclitors
responsibilities for the audit of the financial statements section of our report. We are independenl of the
charity in accordance with the elhical requirements thal are relevant to our audit of the h'nancial
statements in the UK. including the FRC s Ethic31 Standard. and the provisions available for small entities.
in the circumstances set out in note to the financial statements. and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is suflicient and appropriate to provide a basis for our opinion.
Colic
rolEltinii tii rioiiig c.oncern
In auditing the fi'nancial stalemenls. we have concluded that the trustees, use of the going concern basis
of accounting in Ihe preparation of the linancial statements is appropriate.
Based on the work we have performed. we have not identified any material uncertainties relating to
events or conditions th81. individually or collectively. may cast significant doubt on the charity s ability to
continue as a going concern forat least twelve months from when the financial statements are authorised
for issue.
Our responsibilities and the responsibilities of the trustees concerning going concern are described in
the relevant sections of this reporl.
271Page

Other information
The other information comprises the information included in Ihe annual report other than the linancial
slalements and our auditor's report thereon. The trustees are responsible for the other information
contained within Ihe annual report. Our opinion on the linanci81 statements does not cover the other
information and we do nol express any form of assurance conclusion thereon. Our responsibility is to
read the other information and, in doing so. consider whether the other information is materially
inconsistent with the linancial statements or our knowledge obtained in the course of the audit. or
otherwise appears to be materially misstated. If we identify such malerial inconsistencies or apparenl
material misstatements. we are required to delermine whether this gives rise to a material misstatement
in the financial statements themselves. If. based on the work we have performed, we conclude that there
is a material misstatement of this other information. we are required lo report that fact.
We have nothing to report in this regard.
Mfjr ttors on whicli we Iiro. roqLiirc.(I ti-) I"(
rr by exception
We have nolhing to report in respect of Ihe following matters in relation to which the Charities (Accounts
and Reporlsl Regulations 2008 require us to report to you if. in our opinion-
the information given in the fi'nanc131 statements is inconsistent in any material respect with the
Irustees, report,. or
suffi'cient accounting records have not been kept- or
the financial stalements are not in agreemenl with the accounting records: or
we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in Ihe slatement of trustees, responsibilities. the trustees. who are also the
directors of the charity for company law. are responsible for the preparation of the h'nancial statements
and for being satisfied that they give a true and fair view. and for such internal control as the trustees
determine is necessary lo enable the preparation of linancial statements that are free from malerial
misstalement. whether due to fraud or error. In preparing the linancial statements. the truslees are
responsible for assessing Ihe charity s ability to continue as a going concern. disclosing, as applicable.
matters related lo going concern and using the going concern basis of accounting unless Ihe trustees
either intend to liquidate the charitable company or to cease operations. or have no realislic alternative
but to do so.
Auditor's respon£ibililiefi for the Iiijdit of tho linii nci",
,Itement
We have been appointed as auditors under section 144 of the Charities Act 2011 and reporl in
accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are lo obtain reasonable assurance about whether the linancial statements as a whole
are free from material misstatement. whether due to fraud or error and to issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assurance but is nol a guarantee that an
audit conducted in accordance with ISAS IU Kl will always detect a material misstatement when it exists.
281Page

Misslalements can arise from fraud or error and are considered material if. individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken based
on these financial statements.
The exlent to which our procedures are capable of detecting irregularities. including fraud, is detailed
below.
Irregularities. including fraud. are instances of non-compliance with laws and regulations. The objectives
of our audit are to obtain suflicient appropriate audil evidence regarding compliance wilh laws and
regulations thal have a direct effect on the determination of material amounls and disclosures in the
fi'n3ncial statements. to perform audit procedures to help identify instances of non-compliance wilh other
laws and regulations that may have a material effecl on the financial slatements and to respond
appropriately to identilied or suspecled non-compliance with18WS and regulations identilied during Ihe
audit.
In relation to fraud. the objectives of our audit are to identify and assess the risk of material misstatement
of the fi'nancial statemenls due to fraud. to obtain sufficient appropriate audit evidence regarding the
assessed risks of m81erial misstatements due to fraud through designing and implementing appropriate
responses and to respond appropriately to fraud or suspected fraud identified during the audit.
However, it is the primary responsibility of management. with the oversight of those charged with
governance. to ensure that the entity s operations are conducted in accordance with the provisions of
laws and regulations and for the prevention and detection of fraud.
In identifying and assessing the risks of material misstatement in respect of irregularities. including fraud.
the audit engagement team made enquiries of managemenl. and those charged wilh governance.
regarding the procedures relating lo identifying. evaluating and complying with-
l. laws and regulations and whether they were aware of any instances of non-compliance;
2. detecting and responding to the risks of fraud and whether they know aboul any actual.
suspected or alleged fraud-
3. the internal controls established to mitigate risks related to fraud or non-compliance with laws
and regulalions-
As a resull of these procedures. we consider the most signilicant laws and regulations that have a direct
impact on the h'nancial statements are FRS 102, General D3t3 Protection Regulations. Companies Act,
Charilies Act 2011, Charities Statement of Recommended Practice and employment law and regulations.
We performed audit procedures to detect non-compliance. which may have a material impacl on the
fi'n3ncial statements. These included reviewing linancial statemenl disclosures and evaluating advice
received from external advisors. There were no signilicant laws and regulations we deemed as having
an indirect impact on the linancial statements.
291Page

The audit engagement team identilied the risk of management override of controls as the area where
the financial statemenls were most susceptible to material misstalemenl due to fraud. Audil procedures
performed included but were not limited to lesting manual journal entries and other adjuslmenls and
evaluating the rationale in relation to any significant. unusual transactions and transactions entered into
outside of the normal course of business.
As a large portion of income is received through legacies or grants that relate to future years. the audit
engagement team have highlighted completeness of income as an area of signilicant risk. Audit
procedures performed included but were not limiled to. proof in total testing of income recorded in the
accounts compared to the grant awarded per the grant contract.
11 was also identified that the risk of fraud resulting from activities abroad was signilicantly high. Audit
procedures performed included but were not limited to. transaction testing on a sample of overseas
expenditure and the evaluation of other independent audit work performed in this area.
A furlher description of our responsibilities is available on the Financial Reporting Council s website at..
htt s://www.frc.or
.uklauditorsres
onsibilities. This description forms part of our auditor's report.
e of (Jijr ro.porf
This report is made solely to the charity s trustees, as a body. in accordance with part 4 of the Charities
(Accounts and Reports) Regulations 2008. Our audil work has been underlaken so that we might state
to the charity's trustees those matters we are required to state to them in an auditor's report and for no
other purpose. To the fullesl exlent permitted by law, we do not accept or assume responsibility to anyone
other Ihan Ihe charity and the charity s trustees as a body. for our audit work, for this report. or for the
opinions we have formed.
Darren Harding ACA. FCCA. DChA (Senior Statutory
Auditor) Richard Place Dobson Services Limited
Chartered Accountants
Statutory Auditor
Ground Floor
1 7 Station
Road
Crawley
West Sussex
RHIO IHT
301Page

Statement of Financial Activities for the year ended 31 March 2023 











































































































































Balance sheet as of 31 March 2023
Notes Unrestricied Reslricled
2023
2022
As restaled
Fixed assels
Tangible fixed assets
34.957
34.957
998
Current assets
Debtors
Cash al bank
275.260
500.112
5.372
275.260
841.811
1.117.0
353.186
638.688
991.874
341.699
341.699
Creditors - arnounls falling due within one year
10
(72.5751
(75.957
1148.5321
166.7611
Net current assels
702.797
265.742
968.539
925.113
Total assels less current liabilities
737.754
265.742 1.003.496
926.111
Prowsions for liabilities
137.1221
137.1221
155.8591
Nel assels
75.754
228.620
845.924
870.252
Funds
Restricted funds
Unreslricled funds
Gener31 funds
Designated lunds
Prior ye3r adjuslmenl
Total funds
17
228.620
228.620
205.190
573.432
164.322
573.432
164.322
578.773
91.660
15.371
870.252
16
737.754
228.620
966.374
The company is entitled to the exemption from the audit requirement contained in section 477 01 the Companies Act 2006
for the year ended 31 March 2023. although an audit has been carried out under section 144 01 the Charities Act 2011. No
member of the Company has deposited a notice. under section 476. requirin9 audit of these accounts under the
requiremenls of the Companies Act 2006.
The directors acknowledge their responsibililies lor ensuring that the company keeps accounting records vvhich comply
with section 386 01 the Act and lor preparing accounts vvhich give a true and lair view ol the slate ol affairs ol the company
as al the end ol the h'nancial year and ol ils incoming resources and application ol resources. including ils income and
expenditure. lor ihe financial year in accordance with ihe requirements ol sections 394 and 395 and which otherwise comply
with the requirements ol the Comp8nies Act 2006 relating lo accounts. so lar as applicable lo the company.
The accounts have been prepared in accoidance with the provisions applicable to ch8rilable companies subject to ihe
small companies regime.
This report was approved by the Board of TrLJslees on 4th December 2023 and signed on ils behalf by..
Lucy Soar. Treasurer
Company Number.. 4027804
The notes on pages 34 to 51 form pait ol these accounts.
321Page

## Statement of Cash Flows for the year ended 31 March 2023 






















































































## Notes to the Accounts for the year ended 31 March 2023 










































c) Incoming resources
Income is recognised when the charity has an entitlement to the funds, any performance conditions
attached to the item of income have been met. it is probable that the income will be received and the
amount can be measured reliably.
For legacies. entitlement is taken as the earlier of Ihe date on which either- the charity is aware Ihat
probate has been granted. the estate has been finalised and notilication has been made by the executors
to the charity that a distribution will be made. or when a distribution is received from the estate.
Income from grants is recognised when the charily has entitlement to the funds. any condilions attached
to the grant have been met. it is probable that the income will be received and the amount can be
measured reliably and is not deferred.
Donations and sponsorship are accounted for when received.
Income from other trading activities includes income earned from trading activities to raise funds for the
charily. Income from donated goods is accounted for when the sale lakes place.
d) Resources expended
Resources expended are included in the Stalement of Financial Activilies on an 3ccrual basis. inclusive
of VAT which cannot be recovered. Expenditure which is directly attributable to specilic activities has
been included in these aclivities. Where costs are altributable to more than one aclivity. they have been
apportioned across Ihe cost categories on a basis consistent wilh the use of these resources and time
spent thereon as follows..
2023 2022
28Y.
8% 20%
Rebranding
Raising donations and legacies
Charilable activities
No general publicity costs have been allocated lo governance.
Restricted fund costs consist of those directly altributable to specific activities only.
351Page

e) Tangible assets and depreciation
Assets in excess of £l.000 intended to be of ongoing use to Vision Action in carrying oul its activities
are capitalised as fixed assets.
Depreciation is charged, on a slraight-line basis. as follows:
Short leasehold building
improvements
Computer equipment
Office equipment
Optical equipmenl
Vehicle
10 years
3 years
3 years
4 years
Limited to the lower of 4 years or the
life of the programme
f) Employee benplits lincluding pension costs)
Expenditure is recognised for wages and salaries resulting from employee service to the charity during
the reporting period. A liabilily for paid annual leave is recognised only if deemed material at the year-
end date.
The charity operales a defi'ned contribution pension scheme. The assets of the scheme are held
separately from those of the charity in independently administered funds. The pension cost charge
represents contributions payable by the charity.
g) Operating leases
Expenditure applicable to operating leases is charged to the statement of h'nancial activities on a straight-
line basis. in the period lo which the cost or income relates.
h) Gifts in kind
Gifts in kind are included at current market value where their value is ascertainable and material. The
estimated valuation of gifts in kind is based on the value of the contribution lo the charity or the valualion
the charity would have had to pay to acquire Ihe assets.
Donated professional ser4/ices and donated facilities are recognised as income when the charity has
control over the item, any conditions associated with the donated item have been met. their receipt of
economic beneht from the use by the charity of Ihe item is probable and economic benelil can be
measured reliably. The economic value of donated professional hours can be reliably measured and
calculated as hours worked multiplied by the market value of the services provided.
i) Interest receivable
Interesl on funds held on deposit is included when receivable and the amount can be measured reliably
by the charity- this is normally upon notilication of the interesl paid or payable by the Bank.
361Page

j) Foreign currencies
Transactions in foreign currencies are recorded using the FX rale at the beginning of the month in which
the transaclion took place. Monetary assets and liabilities are revalued al the FX rate on the firsl day of
the following month. All exchange differences are recorded in the SOFA.
k) Fund Accounting
Unrestricted funds are available to spend on activities that further any of the purposes of the charity.
Designated funds are unrestricted funds of the charity which the truslees have decided at their discretion
to set aside to use for a specific purpose. Restricted funds are donations which the donor has specilied
are to be solely used for particular areas of the charity's work or specilic projects undertaken by the
charity.
l) Basic financial instruments
The charity only has financial assets and linancial liabilities of a kind that qualify as basic financial
instruments. Basic linancial instruments are initially recognised at transaction value and subsequently
measured at Ihe settlement value.
m) Debtors
All debtors are measured and included in the accounts on the basis of their recoverable amount.
n) Creditors
All creditors are measured and included in the accounts on the basis of their settlement amount which
the charity has an obligation to transfer to the Ihird party.
o) Cash
Cash at the bank and in hand includes cash and short-term highly liquid investments with a short
maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
p) Taxation
The charity is exempt from corporalion tax under Chapter 3 of Part11 of the Corporation Tax Act 2010
or Section 256 of the Taxation of Chargeable Gains Act1992. to the extent Ihat surpluses are applied to
its charitable purposes.
371Page

q) Provisions
Provisions for future liabilities are recognised when the charity has a legal or constructive linancial
obligation. that can be reliably estimated. and for which there is an expectation that payment will be
made. Provisions for dilapidations are made where the liabilities can be measured with some cerlainty.
Provisions for redundancy and end-of-contract obligations are calculated in accordance with relevant
country statulory obligations.
r) Critical judgements and estimations of uncertainty
In the application of Ihe charitys accounting policies, which are described in note 2. Trustees are
required to make judgements. estimates and assumptions about Ihe carrying values of assets and
liabililies that are not readily apparent from other sources. The estimates and underlying assumptions are
based on historical experience and other factors that are considered to be relevant. Actual results may
differ from these estimates.
The value of professional volunteer time is estimated in the SOFA as hours worked multiplied by Ihe
estimated market value for services provided.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which Ihe eslimate is revised if the revision affects only that
period. or in the period of the revision and future periods if the revision affects Ihe current and future
periods.
s) Investment valuation method
Investments are valued at market value. Any gains or losses arising on revaluation are recognised in the
slatement of financial activities.
381Page

3. Income and legacies
Unrestricte
Designate
Reslricte
2023
2022
Donations and legacies
Individual donations and community
fundraising
Corporate Fundraising
Unrestricted grants Iotherl
Unrestricted grants (Transfer from
Vision for 8 Nation) - Note15
Government grants
Professional donated hours
Donations in kind
105.695
105.695
202.27
10.000
22.000
316,755
10.000
22.000
422.34
714
105.585
134.549
7.525
36.117
252.996
7.525
3.266 39.583
94.558 347.55
30.100
Legacies
347,131
751.088
105.585
97.824 954.49
714.707
Tolal donations and legacies
Unrestricte
Designate
Restricte
2023
2022
Income from charitable activities
Individual donations and community
fundraisin9
Corporate Fundraising
Grants
4.496
4.496
10,099
143.383 143.383
477.144 477.144
155,711
487.06
Members, donations
Total income from
activities
28,527
28.527
28.527
625.023 653.55
28,863
682.35
charilable
Unrestricte
Designate
Reslricte
2023
2022
Other
Profit on disposal of fixed asset
Other
Tolal other
525
525
525
391Page

Expenditure
al Total resources expended
Direct
cosls
Staff Support costs
costs
Inole 4bl
2023
2022
Expenditure on raising funds
Expenditure on raising
donalions and legacies
Expenditure on other trading
activities Irebrandingl
24.950 16.006
19.983
60.945
112.786
92.037 48.020
70.698 210.755
116.995 64.026
90.081
271.700
112.786
Charitable activities
Overseas projects
Raising awareness
Sustainability project
524.203 532.309
8.307 16.006
147.649 1.204.221
12.216
36.529
851.868
28.197
68.394
948,459
532.570 548.515
159.865 1.240.75
Total expenditure
649.563 612,341
250.546 1.512.450
1,061.245
bl Support costs
2023
2022
100.896
48.88
Staff cosls
Recruitment costs
Premises costs
Printin9. Postage and stalionery
Telephone and internet
Travel and meeting costs
Office expendilure
Depreciation
Governance Inote cl
3.670
106
1.408
1.546
35.648
45.552
5.932
12.506
646
1,626
1,077
17.21
55.720
250.54
10,595
98.487
General overhead cost recovery of £1.948 has been received in the year through restricted funding to
cover unrestricted general support costs12022.. £35.4541. This has been allocated against support costs
on a total cost apportionment basis.
General overhead cosl recovery of £853 has been allocated against support cost staff costs12022-
£17.5981.
401Page

cl Governance
2023
2022
34.58
325
Legal and professional fees
Audit fees
Audit fees
overseas audit assignments
Cost of AGM and meetings
Trustee costs and expenses
Trustee recruitment costs
6.849
6.476
4.029
3.163
18
55.72
6.741
3.250
10,595
General overhead cost recovery of £593 has been allocated against legal and professional fees12022..
£3.8141.
d) Trustees. remuneration and expenses
Members of the Board of Truslees (who are all directors within the meaning of the Companies Act 20061
receive no remuneration for their services.
Trustees, total reimbursed expenses and payments made to suppliers directly on their behalf in respect
of travel and subsistence costs lotalled £3.163 for two trustees12022.. £299 for fvvo trustees).
5. Taxation
The charitable company is exempt from corporation tax.
6. Net incoming resources for the period
2023
2022
Operating surplus is staled afler
charging-
Depreciation
Auditor's remuneration
Profit on disposal of investments
10,482
6.849
6.167
6.741
411Page

7. Staff costs
2023
2022
Salaries and wages
Social security cosls
Pension costs
635.323
29.173
34.941
699.457
447,535
28.481
14.676
490,690
End-of-contract paymenls were made in Ihe year to four overseas country staff members (Zambial due
to end of contracts. totalling £32.54912022- £Nill.
Relirement beneh't payments were made in the year to one staff member per labour18w in the overseas
country. tolalling £Nil12022: £28.0001.
A provision for end-of-contract payments were made in the year for staff wholly attributed lo our
restricted fund grant activities. totalling £25.94312021- £29,915).
The number of employees whose emolumenls were more than £60,000 were:
2023
2022
£60.001- £70,000
£70,001- £80.000
£80.001- £90.000
Key management is delined as the executive Senior Management Team (four executive directors/head
of departments). Key management remuneration in the year was £257,41512021- £223.7261.
Headcount staff within the year
2023
2022
Programme
Finance and Adminislration
Recycling
Fundraising and communication
Overseas in our programme counlries
27
34
13
25
421Page

8. Tangible fixed assets
Furniture Computer
Vehicles & fittings equipment
Total
Cost or valuation
At l April 2022
Additions
Disposals
At 31 hAarch 2023
54.845
33.068
1.159
11.074
56.004
44.441
2QQ
87.915
299
12.233
100.445
Depreciation
At l April 2022
Charge for the year
Released on disposal
At 31 March 2023
54,845
4.822
161
5,361
55,006
10.482
299
59.607
299
5.522
65.488
Net book values
At 31 March 2025
At 31 March 2022
28.246
6.711
998
34.957
998
9. Debtors and Prepayments
2023
2022
Trade debtors
Gift aid recoverable
Prepayments and accrued income
10.362
3.498
261.400
275.260
768
352.418
353.186
10. Creditors
2023
2022
restated
Other creditors
Accruals and deferred income
Social security cosls
Pension contributions
29.177
104.371
12.011
2.973
148.532
11.357
47.985
5.791
1,630
66.761
431Page

11. Provisions for liabilities
Programme
redundancies
Total
At l April 2022
Additions during the year
Released during the year
At 31 March 2023
55.859
32.057
150.7941
37,122
55.859
32.057
150.794)
37.122
The programme redundancies provision relales to the liability for end of contract or redundancy costs
for overseas staff on lixed term contracts and in posts funded by restricted funds. The provision is
calculated in accordance with the relevant country statutory provisions for end of contract I redundancy
payments. The provision is expected to give rise to a payment of £25k in the year ending 51 March
2024. with the b81ance expected lo be paid in subsequent years in line with the end of specific funded
programmes.
Provisions total £57.12212021122.. £55.8591 of which £37.12212021122.. £55.8591 was attributable lo
restricted funds and £Nil12021122.. £Nill was altributable to unrestricled funds.
12. Related party transactions
There were no transactions with other related parties in the year.
441Page

13. Statement of funds
At Incoming Resources
l April
2022 resources
At
31 March
2023
used Transfers
Unrestricted income funds
General funds
Desi
nated funds
Tolal unreslricted funds
Restricted income funds
Restricted income funds
Inote161
Tolal funds
573.402 780.140 (749.7491 130,361)
91.660
105,585
132,9231
665.062 885.725 r182.6721 130,3611
573.432
164.322
737.754
205.190
722.847 (729,7781
30.361
228.620
870.252 1,608.572 11,512.4501
966.374
Stalement of funds - previous year
At Incoming Resources
l April
2021 resources
Balance
31 March
2022
used Transfers
Unrestricted income funds
General funds
Designated funds
Tolal unreslricted funds
Reslricted income funds
Restricted income funds
Total funds
337,605 757.630 1426.9491 13.2241
605.062
337,605 757.050 1426.9491 13,2241
605.062
196,787 639.475 1654,2961
554,592 1,397.105 11,001.2451
3.224
205.190
870.252
Included within general funds is £Nil unrealised losses on investments12022.. £Nill
451Page

14. Last year comparative SOFA breakdown
Unreslricted Designated Restricted
2022
Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Irecyclingl
Investments
Other
Tolal income
Expenditure on:
Raising funds
Raising donalions and legacies
Other trading activities
Irecyclingl
Total raisin
funds
Charilable activities
Overseas projects
Raising awareness
Sustainabilit
pro
ect
Total charitable activilies
Total expenditure
Net incomellex
enditurel
Net Ilossl on investments
Transfers between funds
Net movement in funds
Fund balances brou
ht forward
Fund balances carried forward
714.767
42.863
714.767
682.338
639.475
757.630
659.475
1.397.105
112.786
112.780
112.786
112.780
285.966
28.197
565.902
851.868
28.197
68.394
948.459
1.001.245
335.800
68.394
654,296
634,296
5,179
314.163
426,949
330,681
13.2241
327,457
337,605
665.062
3.224
8.403
196,787
205.190
335.800
534.392
870.252
461Page

15. Transfer from Vision for a Nation Foundation (Charity no. 1140123)
Taking over of Vision for a Nation Foundation programmes and assets was completed on 30
September 2022.
2023
2022
Tangible Fixed assets (fair valuel
34.868
Cash transfer - Unrestricted grant
Cash transfer - Restricted grant
Prepayments
1.248
Total transfer from Vision for a Nation 458.456
422.340
134.549
49.451
184.000
16. Designated Funds
Vision Action has put aside two designaled funds: Anthony's Eyes Cataracl Programme for Sierra
Leone in honour of Anlhony's legacy wishes, and Investment in Fundraising as agreed with Vision for a
Nalion Irustees through the memorandum of understanding.
Balance at
l April 2022 Income Expenditure Transfers
2023
Anlhony's Eyes Cataract
Programme
Inveslment in fundraising
91.060
32.923
58.737
105,585
91.660 105,585
105.585
164.322
32.925
l. Anthony's Eyes (Sierra Leone)
For provision of cataract surgical services in Sierra Leone.
2. Investment in fundraising
Funds from taking over of Vision for a Nation Foundation has been set aside for investmenl in
fundraising.
471Page

17. Restricted funds
Balance at
Balance at
l April 2022 Income Expenditure Transfers 31 hAarch 2023
Z8mbi8
Specs8vers
Vision Mundi
USAID Child Blindness Programme
Support 8 School
39.565 105.683
5.687
24.019 60,594
1.000
137.791
1,799
121,395
800
15.157)
3.888
36,382
200
Sierra Leone
Speclacle Makers
Vision Mundi
Optometry Giving Sight
K8ilahun
Steel Charitable Trust
Oplomelry Giving Sighi-port Loko
PALA Tonkolili
3,850
3.415
20.720
3.208
3.415
35.489
1,389
375
36,603
042
9.652
50
18831
3.438
1.125
48.041
4.346
1,500
84,044
4,546
Ethiopi8
Support 8 School
Beatrice Laing
USAID Child Blindness Programme
The Else Krone-Fresenius-Stiliung
IEKFSI
Veta Bailey
Essilor Social Impact
8.990
2.500
5,188
2.923
70.549
80.141
3.802
423
4.821
,728
27.589 79.980
21.428
2.062
1,170
5,206
892
5,206
Ghana
NAedicor Foundation Wision for a
Nation)
Peek ¢dision for a N81ionl
USAID Child Blindness Programme
Challonges Worldwide
Coopervision
The Else Kron*Fresenius-Stiftung
14,910
19.654
4.738
29.000
129.0001
6,204
91,003
8.255
40.000
45,988
97,207
7,0
6.737
58.486
584
53.263
5.502
IEKFSI
Anonymous Donor
25,000
57,853
12,835
Remote Mentoring
Briiford Bridge Trust
James Tudor
Karen Sparrow Fund
10,000
4,689
5.311
1.500
94.058
1,500
94,658
205,190 722,847
729,778
30.561
228.020
481Page

Restricted Funds 2022
Balance at
l April
2021 Income
Balance at
31 March
2022
Expenditur Transfer
Zambia
Specsavers
Vision Mundi
USAID Child 21indness
Programme
64.763 151.631
5.047
11,12
176.829
10.48
39.505
5.087
90.192
65.573
24.619
Sierra Leone
The Clothworkers, Foundation
Maitri Trust
Speclacle Makers
USAID
36.306 69.000
535
105.306
535
3.850
49.577
629 18,863
71,950
4.231 10,099
6.153
3.850
49.577
10.077
45,230
9.553
6.153
Vision Mundi
Optometry Giving Sight
Kailahun
Vision for a Village
3.415
26,720
Ethiopia
Support a School
Beatrice Laing
USAID Child 21indness
Programme
The Else Krone-Fresenius-
Stiftung IEKFSI
Veta Bailey
10.728
4.080
7.500
5.818
5.000
8.990
2.500
3.140
6.364
3,224
79.813
4.200
52.224
2.138
27.589
2.002
Ghana
Medicor Foundation Cdision for a
Nation)
Peek Cklision for a Nationl
20.451
29.000
5.535
14.916
29,000
Remote Mentoring
BritFord Bridge Trust
Steel Charitable Trust
10.000
5.000
10.000
1,500
3.500
Sustainability projects
Maitri
68,595
68.395
639.47
196.787
634.296
3,224
205.190
491Page

Purpose of funding
l. Specsavers (Zambia)
For supporting the inlegration of primary eye care and school-based eye health programmes.
2. Vision Mundi (Zambia)
For strenglhening human resources for eye health in Zambia.
i ie A Iri cp".IA DI:_
-Igr-, 77r-
Scale up of School Eye Health in Zambia
4. Spectacle Makers (Sierra Leone)
For purchase, installation and running of 3 power generators located in established Vision Centres
(Vcsl in Kenema. 2ombali and Koidu Districts of Sierra Leone.
5a. Oi)loTr- i Ii"v Cjivinri
ht {-
Le.oiii-:)
For essential communily eye care seroices in Bombali & Koidu Districts. Sierra Leone
For increasing the uptake of eye care services especially the use of glasses in Bombali & Koidu
Districls. Sierra Leone
6. Kailahun (Sierra Leone)
For a community-based eye health in Kailahun district, Sierra Leone.
Trii
For a remote mentoring pilot to offer continuous professional support to eye health workers in Sierra
Leone and Zambia
8. Optornetry Giving Sight (Sierra Leone - Port Loko}
To increase access to eyecare in Porl Loko district through establishing a Vision Centre and training 2
new Optomelry technicians.
,LA Toiikoli.
)io.rrcl Leoiii,
To refurbish a defunct Vision Cenlre in Tonkolili district. Sierra Leone.
C,,Iriptii',),
For school-based child eye care programmes in Sierra Leone. Zambia. and Ethiopia.
11. Beatrice Laing (Ethiopia)
To support a scalability study for school eye health in Ethiopia
12. U?AIP .liilcl Bli
Progri)IMIi)i.
For vision41nclusion: Leave no Child Behind in Ethiopia.
501Page

13. EKFS (Ethiopia)
For ensuring School Eye Health ISEHI for rural communities in Ethiopia.
Match funding to support scaling up school eye heallh serdices in Ethiopia
15. Essilor Social Impact (Ethiopia)
In-kind gift of glasses for school eye health project in Ethiopia.
16. Vi:,
For complelion Vision for a Nation's Medicor Foundation project for Innovative Eye Care in Ghana's
Upper East Regions.
17. Vision for a Nation - Peek IGhana)
For complelion of Vision for 8 Nalion Foundation contracl with Peek. Peek application use in Ghana s
Upper East Region.
To conduct a market feasibility study for a social enterprise model in Ghana
19 P.nnnarVision IGh?-
Supporting school eye health programmes in Ghana
20. The Else Krone-Fresenius-Stiftung (EKFS) {Ghana)
Scaling up community based Primary Eyecare in Ghana
21. Anoii
Supporting Primary Eyecare in Ghana
22. BritFord Bridqp Tru%t (Rpmotp. Mpntorinq)
For remote mentoring scheme. Sierra Leone and Zambia
20. Jfames Tudor
To support a remote mentoring pilot scheme.
21. K-, --I £p(Irrow-
To support training and education programmes across Zambia. Ethiopia. Ghana and Sierra Leone.
18. Related and controlling parties
There were no related paty transactions during the year or previous year.
The Irustees are deemed lo control Ihe charitable company.
511Page

## In acknowledgement and thanks 





Our Honorary Life Members are: