OPTICAL SEVA
TRUSTF.ES RF.PORT AND
FINANCIAL STATEMENTS
FOII'I'HP YEAII ENDEI) 31 OC'I'OBER 20?4
Charit! Ileoistered Nuinber 1087188

OPTICAL SEVA
TRIIS"E'F.F,S REPORT AND FINANCIALSTATF.MF.NTS F()R THF. YF.AR
ENDED 31 ' OCTOBER 2024
CONTENTS
PAGE
Truslee% aiid Adi'"1sLfb
'ri'tistec's RLP()It
IndLI)endLr)i Examiner'% Kei)i)11
qtateiiieiil ()f- Fi1igiiLial ALIIVllie
Balaiice SlILel
Nc)LC% [() the l.. i112nLial glcilLlI)I'iIIs

OPTIC"AL SEVA
TRI 18TEES .ANID ADIIISIR% FOR THE I'E.4R CNDID J I ' C>QTOBER ?024
Ti'ustees
Mr. S S'i'eecumlir
Mr. %' .lecTalldthan
Nq r. % lJthaN',Illc1n
L)r. X,1 KaiiLsh<lll¢111iaii
l)r. N'l Visi4'aii'iili<in
.1 r. N Sliaiiiiiii(Jath¢lS
IIN. D ShanmLigyatha%
Mr. Aniip Kai'ia
Cl)airperson
%ecretary
'J rcclsurer
(I)LLLa4LII 8 Noi, ?.3)
Principal oflice
19 Highbanks Road
Hatch End
Middx. HA5 4AR
liid¢i)endent F.xan)iner
MR. Thiruparan Thuraisingam
Sai Accounting Services Limited
54 South Park Road
Ilford
Essex IG I I SS
Banker¥
13aiik ()1'13aroda
2 1'.alin(T Rnad
WLmblL) IlraiiLII
(4lCLI)unl il(1scLI ()8 N()v ?.3)
111I04TL
l.. Ii)vds Elank
Viclc)ria 13r¢iiich
P O El()x 100() IIX I I I.T
(neil, aLLiiunt ()pened SLP 271

OPTIC.AL SEN'A
IIEPORT OF THE TIILf%TF,F,% FC)11 THF. YFAR EN'DF,I) 31 OCT()IIF,R 2024
Finaii¢ial StateEnents
-I'hL -l-riisteL% preseiil ilILir rLporl al()nLI w'illi thc l inanciigl stalLiiionls ()I' Ility Lliai'itN tor
ilie Ne¢21' endcd )] ()LtcibLr !ll?4. '1'hL finiinlial %lalemeiils hai.c liicn prLP¢ifi'd in
aLcoi'claiiLe li itli tlie aLcouiitSTigi i)olicics but OLIt ()n paoiL 8 ¢iiid ci)mpl! ith th¥ ihariil s
ci)nstitiition and appl iLal)Ic law.
C"ungtitlltion and ()bjLCtS
()ptiLal SL va ]% a wolunt¢irN c)I'giani%atii)n rcgYi%tcrcil as a Llidi'itN' haw iiigi (1 LL)11.%titiili()n a
ils gJoi.'ci-iiiiig d()cumciil.
TIIL Tlliiin c)bjLCts ()I' the L'hai'ilN' are lh¢ i)r()m()l ii)ii ()I' PLibl ic liLal Ih, InLdiLal i-L%Lai'oli.
and ti'aining. I'LI let. ()t' p(l￿'enj and i)I'i)N'j(Ijiiiy (lid li) ho81)it1< 1% fi)I' LIIIIiPIIILlIt and iiicd ii'il
CclrL.
()r&iani+i&ti()n
Meiiil)ei'shftp ()f" Ilie C l)411'itv is C)PL'lI tc) ?L nN' pers()ii oi'er tlie Ll&)e ol. ? l N'Lcirs inlei'e%led in
fiiitheringy th¢ c)bjLcts Ot" thL C'h&ifiiv.
The IiiLmbcrs ()f'iliL C'harit). ellit ihL B()<1rd ()I'TI'iistLLb and Ih¥J' hold ()t"tic¥ l()r &1 PLrii)d
(If" IlirL'¢ )'¢ars aiid thL: foiindL'r mLiiibei's ot- Bo&ird shall I'emdili 111 c)f7io¢ for a period c)r
Sl.K kLars aiid ¥liall bL' el i¥TriblL toi- r¢- el¢Lti()ii.
Thc -l-riistccs i￿h(} liavc %Lrved duriii&) thL vcar c?rid %jlloL IIIL !'Cc?r-eiiil arc Ict l)Ul 011 PiI<VL
aiicl no ti-u%lccs i'L¥ClVL'd aiij. rcmuncr1c ti()ii i)r bcnL't'it.s troiii tlic ch¢iriti' diii'i no IIiL' I kn'<lr.
AehiL'Tr'ements and l)erf(Iriiiancc of the i'ear aiid *'uture l)ii'L'lopm¢iits.
"I hc rL'%iil Is nl" tliL )'iar arL scl i)ul iii Ili¢ %ialemLiII ol" I, in¢lncial ALtiN'il icb (111 P21 IYL (i.
Thc I'i'ii.%lLL% ciiiisid¢ir that thL' I)Lrfoi'iiiancc i)I:thc Lharil J, Iliis l)LLII .%ati% laLI()rN',
iiiicl thL Ll)aritN' OL'lILI'alcd inc()mL nf £?9.2411 in iIiL >'L'ar cind :I l()ial suin ()1: £38:1100 w'ere
dc)niiied ic)Wiirds %ri Siiih %£li tree Iiiedical care prc)joil.
'I'hL' tru.%lcc% bL'licK'L' IhLiI IIIL l%()rL Ihc'N' do .j()iiiilN' Nviih %ri %aihicl %¢qi ()rgaiiisatii)n
lii<Lk¢% illl impi>rl'iiil i IiiPl'(IVLlllèlit to I'lie IiLiilili c1nil C41re i)I'ihL IciL&il pe()ple. In addilioii,
Ili¢ Lliurilx, d()naled .l).i7.fi ic) Ii)L'i l Lliai'itiLS iiI I,cinLlcin dLlI'ing tlie } ¢<lr.
TIIL expenditiire ha.g <iiFaiii beLii f ull), tinJnLecl b¥. di)natiL)iis aiid vc)luiit¢if} L(Illti-i bLltions
from meiiibii'%. TIIL 11)einb¢'rs are t.ullv committed to thi% 4erviLe. 44iicI thi4 is tlie
Llll-n¢i'4t()ne c)I"the ¢h<iriL￿,S Ll)IllinuingY siicLess.
Tlie c)ulloi)k fc)r the LiJri'Lnt I'¥ar reinains iy{)od. hoi¥evei' tlie Bc)&ird ot" Trustees ivi11 h4iie
l(} L()iitinue thei I. ¥fiorl Iiioi'e i, Iglijrouslv to ¥llsLire tlie fiitiii'e 1% el I seiiired.

Risk Mana%ement and Reserves Polici:.
-I"lie 'fru8lee% aLlii'el i rek jew ihc iiiajc)r risK- hich the iliaritK' laLe¥ c)n ¢1 regiular ba%14
,Ind c()nsidcrino) rhc ioiilinuc)Ii% drop in doiiatii)ns and i.'oluntari' c.ontribuiioiis rc.%()IN'cd
tc> ileofr'eJ%¢ the i-¢s¢1'i e% Iii Ihe LLlI-i-eiit lekel. 'l-hei-e 1% ei el'k ¥C)ii fideiice iliat tliL" LharitN
ii. 111 bc abli Io Loiiliniiv Il'lth the present level ol activitK' in thc tLlturL.
Trustee% Re%poiisibilities iii relatioii to the financial tytatenieIits.
'I"hc la￿, <ippliiablè t() charilie.s iii F.n(y l¢iiid aiid NN:ale% requires the tru%l¢e% ti) prepai'è
finaiiLiiil %TdLimeiit% fc)r ¢a¢h linitnLial i'¢ar illiich gyiwe a Irue Iiiid tdii. view. ot" the
Ll)ai'il} s I Iiiai)Lial aLlii.'iliLb during iliL i Lai. and ol- it% I Iiiaiicial po%ili()n at th¢ eiid c)I"thc
Iii prepLg1-il)lY tl)ose Iin&lEIL ial st¢?tL'iiients th¢ trustees are required to..
%elLLI su iLiblL aLc()unling pc)IiLiè% &iiiil Ilieii ai)pli' thein c()n%i%lentlK.
Mdke.judgJeiiient% and imLlte% tlidt arc re&lSI)nable and priideiit.
%tatcs ii.'liether api)licqblL AiCC)Lllltingi st4?IILIIL fLIs Liiicl statLiiicntb ()I' I-LLoiiiiiicndcd
prLlclicc hai c hlen li)1 IiiwLLI sLibjLLt til LILllartUl'¥s discl()SLd and cxpl'iiiiLd iii IIIL
IinanLi,'Il stateiiients. &all(I1)rei)Ai'e the tiiiaiiLicil siateni¢iits oli thL gi()ing) oonLer
l)a%is unlL'.%% il 1% inapprni?I'iatc Io i)I'L'sumL ilial tlii charil). w'ill LiinliiiiiL in
'I'liè Irusl¢es are iesp()nsible lur k'eepi lig aLL()untiii&y I'ec()I'ds wliiLh disclose iih
rL'4fl£onahlL' Ic LLllI'acN al cqn>' ri IiiL the fincifiL i¢il positii)n ol. Ili¥ charil!, Ic nd cn<lblc tli¥in lo
cn%LlI-e il)at Ilie ti iiaiiii£il sialeineiil% ¢()mplN' ith Ihe C'h4iril} % .4Lt ?0 I
'I'IIL)1 IL I-L 4115() I'tySP()llbihlL' l(Ir S<2tCglU¢irdingT thc a%sLl% ()I'tIIL Lliai'it), ai)d IILnLI Icir taking
reclS{)iial)IL %tep% t.or tliL l)reveiitic)ii ai)d (ILtLLtiiiii of IriaLid i1nd ()thLr irreiiulill'itiL%.
Ai)i)r()I'cd bi. thL tru4tecs and %igJiiL'd ()ri tli¢i I. l?Llial t b>.
Mr. S SreecumAr
Chairman.

Independent Examiner's Report to the TrusteL'S of Optical Sev2
rcport on the accounts ol: Ihe Charilw t.or the veal. ended 31. Oclober 20?4.
Respective re5ponyibilities of trustees and examiller.
'I'lie charitN % tru%tee% arL I'e%pi)Ii%ible f()i- tlie prcpcll'aliL)n i)t: Ihe acL(Iiint%. 'I'l)e iharitN
tru%lcc% considLr Il)¢lt an audit is not rcquii-CLI for thi£ i'eLlI' uiidci. sLctioi) 144(2) of the
Charities Act 2011(the ?0 I l Act) and that an independeni examination ib needed.
It 1% iiiy I'e%poii%ibiliti.' l()..
LXLiniinL ihc LlCCOUllts undcr sectioii 145 of thL ?(11 l Act to follokN' thc procedui'LS laid
dom-i? iii tlic LieiiLral di rLCtions ¥iN'en bi. tlIL' ('harit}' (.'.ommissioii iii)der Suction 145 {5)
(b) ol. tlic 20 I l .4¢t and Ic) State w-hether particular iiiatlLrs have Ci)me to mi: attentiL)n.
Basi$ of independent examinL'r's report
Nqi, L'X<illiiiiclticin was Carried L)ut iii aLL(Ird<inLe ￿'1th Ilie (ieiieral l)irecti()Il% ITiN'eii l)N: th¢
Clicll'iti. C(Iiniii i%%i()n. A li ¢xam i naiii)ii iiiLludes a rei, iL'w' ()t tliL' aLc()iiiitiii&i reL(IrLl% kept
by the Lli£irit)' and d L()llipdri%()ii ()f thL LlCL'()Ullt% i)rL'%Lnted ivitli tli()%e rLLI)rLls. It al4(1
inLI iide% L()n%idLI'ati()11 i)t clllN' ullu%iidl i tilli% ()I' di sLI()sLire% iii tlie &lLLi)unt% ancl seLkiiiiy
expldnali()n% fri)In y(>u a% trii%tei.% L'()iiLI'i'ni iig) dliy such mLlttLr%. -I'lie pr(IL¢dui'i.%
uiideiiakeii d() n()t pi'()vide dll tlie ¢vidi'llLL' that ￿llUld bL I'¢quirLcl iii (111 {iiidit, Liiid
Li)n%eq uL'iitly ni) i)pini()n is Lyiveii a% t() wlietliei. tIIL' dL'L()unt% pi-L%eiit cl, trLie (Incl fair w ieMI'
aiid the rep(irt isl i iiiited t() th(i%e ni(ttter% sel Out iii tlie %i<lteiiieiit bel()w.
Independent examiner's statement
In cLiiineLlii)ii li lili my exc21ninalion. 110 maitei. has cc)Ine io mi, 42ltenlioii:
( I I wliiL li b) li'e% iiiL rLcl%()IliiblL LJii%e lo beliL'VL that in any matLriiil rLspect tlie
I'eLouiremenls
(a) to k-LCP ilCC()untinu rccords in aLcordicnce w.ith scctioii 1.30 of tlic ?()] l Act; and
(b) t() prepill-e aLci)unts whiLli aiL()r(l iwith Ihe aLLI)Lllltin(y rL'c()rd% dii£l c()nipl}'
witli tl)¥' aL'L()Ulltiiigr reqiiirL'mLnl% ()f the 21111 ,4ct hdN'L ii()t been met., ()r
(-) io ivliiLh. iii Iny opinion. allenlioii slioLilcl be dr£i￿n in or(ler li) Lll&ible a propLI'
unLlerstanLlincy ol-tlie accounls to be reciclied.
Mr. Thiruparan Thuraisingam
Sai Accounting Services Limited
54 South Park Road
Ilford
Essex IGI ISS
ns)
A, FFTA, MICA
Sai MG¢ounling Sery%Ges Ltd
5¢1 ParK Road. Illuid, Essex IG1 ISS
T A4(U)20 8553 3849
1 +44lO)738581 1221
Tr¥TU@$813CCtg.¢om
.S318CCtg.com

01)TICAL sE￿A
ST_4TEIWIENT OF FINIINCIAL AC.TIVITIEI S FOR THE YEAR ENDED 31
OC,TOBER 2024
General
Fund.$
De5igi)atL'(I
Fiinils
1'oÉdl Tr'unds
2024
Total Funds
2023
INcO￿lE AND EXIJINDITURE
Incomin% resi)urce
Mk"ml)L'is SiJl)sLripiions
1.75?
1,156
Donations
Tax claim
Interest received
l ).(169
14.419
67,520
14.419
285
74,806
29.240
29,240
Resoiirces F.xpended
C-Iiaril:IblL' r.,xpLnclilLirL':
Ilel let" An<1 Medical Aid
Ilaiik L'l)arbies 4ind Sundi'>'
44,175
83,12
357
Total Resiources Fxpended
44.210
44.210
83,486
Nel(oulgiiiiig) l iiiLomi ng
rcs1)ui'Les bLIoi-L Iriinst-ers
Ciros% Ii'anslei- bLlwLeii l iiiids
(14,970)
{14 C)711}
{8.68(11
(Defieit)%urpliis For the vea r
(14,970)
(14.970)
(8,680)
RLcoiiLiliatic)ii ot. tLllI(I
l ot<)I liindts l)roiigrht tc>rivLird
53.1112
61,782
'I"ot#l funds cai'rie41 forward
37,821
38,132
53.11)2

OPTICAL SEVA
BALANC.E SHF.F.T A() AT 31 OCTOBF.R 2024
G"en¢ral
funds
Designated
funds
Total fiind
21124
Total funds
21123
CliRRF.NT.4%SE.TS
c.ash at Baiik dnd lii Haiid
.102
Debtors
14,419
14,419
37,821
38,132
Genei'<il F und5
Design<ll¢d fuiid8
37,821
38,132
Appi'oved by tlie board ot. triistee8 aiid sigyiied on il)eii' behilt" l)!.
Mr. S Sr¢kncLiinai'
Cliairinan

()I)TICAL SF.IrA
YOTF.S TO THTr, FINAIYC:1,4L S'I'.4TF.NIF,N'TS FOR TIITr. I'F..4II F.NDF,D 31 '
()c"roiiTr;R 2024
I. AC.:C.:()UN'I'IING PQLIC."ITr'S
Aciiiunting C(InTrention
Thc tiiiaiiLial statcmcnl% have bcLii p)rLpared oli a gJoing) conccrn und¥r tlic hisi()rical ci)st
0111(Liiti()n cqnd iii acci)rdance i¥.iili appl icabli clCLOLinting %iandai'ds qiid S, iatemeiit of
IlèLc)mmeiiLILLI Pi'dLIiL¢. '.JlcLC)Iiiiliniy and Reporlinir L)i.' C harities l %()R 1>
Inci)mii)g RL's()urces
Iiic()m iii() rcscltiJ'LL4 IIILludc the t()lal <im()unt i)t" donalior)s and k'()liiiitari.' ill¥oinc recLiN.'ablc
iii i-e%peL i ol" (lie }.-e<ir.
RL',%iiurLL'S F,IpL'llde(I
.X.l)Lllil iliii'e 1% illiludèd ii.'hLII IIILiirreil.
C'haritaLIlc CXPLnd itLirc ci)Ini)riscs ¥XI?Lnd iturc directly attril)Iiiablc t() thc mqiii a¥tivitics and
()l)jiLl4 c)r the ch£iril}'.
ruiid ALLI)unting
-unds lield b), Ihe charit.y *rL:
I I i)I'i41 I'ii(o'il gyL'nL'I-:Il fiiiid%: Ihese Lirt. lun(1s wh ich L<ili hL Lised in £lLL'OI-Llilllie lili the
ih<irilal)le ()l)jCLI% Lil ili¢ d isLI'¢I ioii ()f" tho B()<trd (Il"'I'riJsleL%.
DesiRn4ltL'd fu114ls: thcsL arc tiiiidq .%Lt aside b>, the Irustccs oiit ol. LiiifL%triitL'd g?cncri11
fiiiicl% fDI' i I li piirp()scs.
C'.dsh Fli.Iw %talL'iné'nt
The chsll'iti ha.s taken (Jdvantlc lie ()t' the cx¢iiipti()n iii Financial RLI)i!rting Standai'd
(12 81-.)R l) Ir(Im iIiL fLCIII II'L'IIILnt t() prLidLILC ¢1 Lash fl()i* slalcmLnl.