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2021-03-31-accounts

REGISTERED COMPANY NUMBER: 04451537 (England and Wales) REGISTERED CHARITY NUMBER: 1102386

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

FOR

NORTHUMBERLAND COUNTY BLIND ASSOCIATION

Read, Milburn & Co 71 Howard Street North Shields Tyne and Wear NE30 1AF

NORTHUMBERLAND COUNTY BLIND ASSOCIATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Page
Chairpersons' Statements 1
Report of the Trustees 2 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11 to 12
Notes to the Financial Statements 13 to 24
Detailed Statement of Financial Activities 25 to 26

NORTHUMBERLAND COUNTY BLIND ASSOCIATION

CHAIRPERSONS' STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

On behalf of the Board of Trustees, I would like to thank our amazing team of staff and volunteers.

The strengths and resilience that they showed during COVID restrictions, the most challenging time we and others have ever encountered, is immeasurable.

We worked collaboratively with colleagues in the Local Authority, voluntary organisations and the public, who all worked together to respond to the needs of our communities, in a time of multiple challenges which strengthened our collective response.

Loraine Greeve

Resigned as Chair on 9 December 2020

It is with great pride that I take over as Chair of such an innovative organisation having served on the board as a Trustee for four years.

Being visually impaired myself I can empathise with many of the issues our client group faces on a day-to-day basis.

I will work with my fellow Trustees and the staff to ensure that we develop services that are appropriate and meet the needs of the visually impaired people of Northumberland.

I am so looking forward to driving through our ambitious Strategic Plan and will work collaboratively to ensure the best outcomes for our clients.

I would like to thank our funders, donors and grant givers who have supported us throughout the financial year allowing us to use funding flexibly to meet the changing needs of our clients as the pandemic unfolded.

Mala Janes

Appointed Chair on 9 December 2020

Page 1

NORTHUMBERLAND COUNTY BLIND ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Our mission, objectives and activities

The long-term goal of Northumberland County Blind Association is

A world in which every visually impaired person reaches their potential and lives a fulfilling life.

Our mission is

To enable people with a visual impairment to gain greater independence and minimise the effects of reduced vision.

NCBA exists to represent and support visually impaired people in practical ways in order to ensure that now and in the future people:

Northumberland County Blind Association will work in partnership with visually impaired people, other organisations and the local community to achieve this and ensure that visually impaired people are able to influence change that makes a difference to their own lives.

Our strategic aims (2020-2023)

We will develop our work in five key areas

1. Reaching people as early as possible

2. Coping with the emotional and mental health effects of sight loss

3. Reducing fear, isolation and loneliness

4. Health, wellbeing and personal strength

5. Digital solutions, equipment and information

Page 2

NORTHUMBERLAND COUNTY BLIND ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

OBJECTIVES AND ACTIVITIES - continued

Strategic Plan

We will strengthen our organisational capacity by:

1. Developing our partnerships with other organisations

2. Diversifying funds to provide flexibility

3. Widely communicating impact, learning and outcomes

4. Improving efficiency to use resources to the best effect

5. Investing in our volunteer programme

Working Framework

Northumberland County Blind Association is led by visually impaired people for visually impaired people, we exist to serve this community and recognise that it is made up of individuals requiring support, advice and guidance specific to their individual needs. Everything we do is based on the wider needs and wants of the visually impaired community which in turn controls our direction and purpose.

Northumberland County Blind Association is an independent charity committed to providing high quality local services to blind and partially sighted people across Northumberland.

Whilst at the time of writing it is hard to focus on anything other than the current lockdown and its potential longterm impact on our clients and the services they need access to, when we look back at the past year, we can be proud of the progress we have made.

Following a disappointing year last year, we now have a strong and dedicated team in place to deliver our core services. They have really moved our work forward, ensuring we are meeting local needs and addressing gaps in services in both rural and urban areas of the county. During the year we undertook a staff/volunteer survey, which showed the team were feeling very positive, and committed to the direction the organisation is taking.

Over the course of the year, we saw 1167 clients and groups registered with us, this despite an initial exercise, which needs to be continued, to cleanse our client database and remove a lot of client data that was no longer current. We now have just over 965 people in Northumberland registered with us.

We are extremely grateful for all the support and advice we have received during the year, to Visionary (regionally and nationally) Thomas Pocklington, Lions Clubs International and Northumberland Healthwatch. We also note the excellent relationship with Northumberland Health Care Trust in particular the sensory team.

This report cannot end without mentioning our magnificent team of 156 volunteers, some of whom are visually impaired themselves. They have maintained and grown our befriending scheme, our volunteer driver scheme and the numerous groups that meet all over the county. Without them all we just would not be able to deliver the much-needed services and support to our service users.

Page 3

NORTHUMBERLAND COUNTY BLIND ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

ACHIEVEMENT AND PERFORMANCE

Many of our clients live alone so we were very concerned about their welfare.

We contacted almost 600 of the most vulnerable clients on our database to ask if they would like a weekly wellbeing phone call. This would help to lessen anxiety and reduce isolation. It would also be a useful check-up service to identify if people needed further practical or emotional support as the crisis continued. The majority of people contacted said they wanted this so as a result we established our Telephone Befriending / Support Service.

We moved quickly and recruited over 50 additional volunteers, in total 91 volunteers across the 12-month period (many from organisations whose staff were furloughed) and trained them in the new service. We are working with staff from Health Watch, Age UK, the Local Authority and Care Quality Commission, as well as local Councillors.

Due to the evolving nature of the crisis some of our clients' mental health and wellbeing began to deteriorate significantly. We received funding from the CCG to employ a professional counsellor, enabling one-to-one telephone support for our clients.

The service identified and dealt with dozens of issues and problems helping our clients through these especially difficult times. It has proven hugely successful and the feedback from clients so far is deeply moving. They are so grateful that "someone cares" and say that we have been a lifeline for them. They feel better knowing that we are there for them in case of emergencies.

Many clients relied on Talking Books to help them through the long days of isolation from family and friends. With libraries closed and most of our clients not being online and so were unable to download books, we identified funds and purchased more Talking Books. We worked with the RNIB to distribute them to clients as quickly as possible and the feedback has also been excellent.

We have distributed over 50 pieces of low vision equipment each month to clients, such as talking watches, liquid level indicators and magnifiers, and organised repairs to equipment.

We received funding which enabled us to set up a Technology Project and have sent out 100 free smart speakers to isolated clients. A tutor guides clients over the phone on how to use them.

Technology continues to be a challenge for visually impaired people, this will be a priority area going forward.

We received funding from the Covid Lottery fund to distribute 600 boxes of goodies to clients. he box contents included uplifting poems, information on support and services, chocolates, tinned items and Covid updates.

One 95-year-old lady rang in tears to say "Thank You". She told us that she lived alone and said it felt lovely to know we were thinking of her.

This last year has been a very steep learning curve for the organisation and as a result we are reviewing how we deliver our services in the future. We have identified that the Telephone Support Service, which has been so successful, is perhaps the most efficient way of keeping in touch with clients. The feedback has been 100% positive and we know that it has impacted so beneficially on our clients. As one of our clients said "Just knowing someone is there, and they care about me, helps me cope".

Page 4

NORTHUMBERLAND COUNTY BLIND ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

ACHIEVEMENT AND PERFORMANCE - continued

We soon identified many clients were suffering from severe mental health issues because of isolation and loneliness. We received a small amount of funding to buy in the support of a professional counsellor who is blind herself, so completely empathises with our clients and how they are feeling.

One of our key priorities for the coming year is to retain and expand the Telephone Support Service.

During this year we employed 2 new staff to deliver an Energy Project in Partnership with Citizens Advice Northumberland, to support visually impaired people to manage and take control of their energy bills through using simple equipment to help read their metres and heating controls.

We received core funding from the Lottery, from Pocklington’s Trust, and from the Community Foundation to support the losses we encountered during lockdown.

Planning ahead 2021/2022

We are now into year 2 of our Business Plan. We continue to develop new partnerships and collaborations to enhance the lives of our client group.

Our immediate plan for 2021/22 is to develop volunteering - in June 2021 we were awarded the Queens Award for Volunteering, with special recognition for the work of our volunteers during Covid. The first time an organisation has received this recognition.

We also want to expand our reach across Northumberland. In September 2021 we received £171,000 to develop services across Northumberland.

FINANCIAL REVIEW

Total income for the year ended 31 March 2021 was £229,007 (2020 - £84,760), expenditure for the year amounted to £169,834 (2020 - £137,081). A net surplus of £59,173 (2020 - £52,321 deficit) was reported.

Total funds of the charity at 31 March 2021 amounted to £123,382 (2020 - £64,209), of which £13,372 (2020 - £13,545) was subject to restriction. Designated reserves amounted to £49,000 (2020 - £15,000), free reserves amounted to £58,444 (2020 - £35,661).

Charitable funders and supporters

Northumberland County Blind Association wishes to thank all its charitable funders and supporters. As an independent charity we rely on the generosity of our supporters and the local community. Without their support we would not be able to deliver any of our valuable work providing local support for blind and partially sighted people in communities across Northumberland.

Page 5

NORTHUMBERLAND COUNTY BLIND ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

FINANCIAL REVIEW

Reserves policy

It is the policy of the organisation to maintain free reserves at a level which balances our objectives to support and develop services with our need to manage risk and maintain financial stability.

Free Reserves

A minimum level of free reserves equating to at least 3 months of unrestricted expenditure is considered sufficient to cover management, administration and support costs through any funding shortfalls and to respond to emergency needs which arise from time to time.

Designated Reserves

In addition there is also a need to designate certain sums from free reserves as a Contingency Fund, set aside to settle the contractual obligations of the Charity in the event of closure. These funds will be ringfenced at £49,000 and consist of the following:

£16,000 redundancies £2,000 legal fees £10,000 building lease £5,000 building restoration (under contractual lease) £16,000 running costs to cover salaries and bills until closure

Going concern

After making enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The organisation is a charitable company limited by guarantee. It was established in 2002 and registered under the Companies Act 2006. A Memorandum of Association is in place which establishes the objects and powers of the charitable company, and the charity is governed under its Articles of Association.

The organisation is governed by a Board of Trustees who are also Directors of the company. During the year to 31 March 2021 the Board met in person four times. The trustees do not receive any remuneration for their services to the charity.

The trustees ae elected at the annual general meeting by the members of the organisation.

Related parties

There were no material related party transactions with trustees or senior management.

Page 6

NORTHUMBERLAND COUNTY BLIND ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT - continued

Risk management and delegation

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate systems and controls are in place in order to mitigate those risks and to provide reasonable assurance against fraud and error. During the year, the trustees have considered the major risks and systems have been put in place to mitigate their impact.

Public benefit

The board of trustees confirm that they have complied with their duty in section 4 of the Charities Act 2006 to have due regard to the Charity Commission’s general guidance on public benefit "Charities and Public Benefit".

Northumberland County Blind Association’s charitable objectives are enshrined within its articles and, as such, the Trustees ensure that this charter is carried out for the public benefit. This is done through the delivery of services which, whilst primarily aimed at those who are blind or partially sighted are, where appropriate, open to all who might benefit.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

04451537

Registered Charity number

1102386

Registered office

Reiver House Staithes Lane Morpeth Northumberland NE61 1TD

Trustees

Mrs D R Burwood Mrs J A Cassidy appointed 14 September 2021 Mrs L Greeve Mrs M A Janes Ms A Murray appointed 14 September 2021 Mrs A F Poulter Mrs S M Taylor appointed 18 March 2021 Mr A R Wade appointed 14 September 2021 Mr D Wailes appointed 2 October 2020 Mrs M Wailes appointed 2 October 2020

Chief Executive

Ms J Boyack

Page 7

NORTHUMBERLAND COUNTY BLIND ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

REFERENCE AND ADMINISTRATIVE DETAILS - continued

Independent Examiner

Read, Milburn & Co 71 Howard Street North Shields Tyne and Wear NE30 1AF

Bankers

TSB Bank plc 3-5 Newgate Street Morpeth NE61 1AN

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Northumberland County Blind Association for the purposes of company law) are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to 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 the prevention and detection of fraud and other irregularities.

Approved by order of the board of trustees on 12 October 2021 and signed on its behalf by:

Otee Mrs M A Janes - Chair

Page 8

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NORTHUMBERLAND COUNTY BLIND ASSOCIATION

Independent examiner's report to the trustees of Northumberland County Blind Association ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

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 accounts 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 your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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 understanding of the accounts to be reached.

MHS

Nicholas J Liley Read, Milburn & Co 71 Howard Street North Shields Tyne and Wear NE30 1AF

19 October 2021

Page 9

NORTHUMBERLAND COUNTY BLIND ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
9,632
Charitable activities
4
Grant income
43,350
Club income
-
Other trading activities
2
22,734
Investment income
3
344
Total
76,060
EXPENDITURE ON
Raising funds
5
4,394
Charitable activities
6
Project related costs
6,356
Staff and volunteer costs
(1,624)
Premises costs
3,298
Administrative costs
4,290
Club expenditure
-
Total
16,714
NET INCOME/(EXPENDITURE)
59,346
RECONCILIATION OF FUNDS
Total funds brought forward
50,664
TOTAL FUNDS CARRIED FORWARD
110,010
Restricted
funds
£
-
152,947
-
-
-
152,947
-
14,531
98,324
27,968
11,705
592
153,120
(173)
13,545
13,372
2021
Total
funds
£
9,632
196,297
-
22,734
344
229,007
4,394
20,887
96,700
31,266
15,995
592
169,834
59,173
64,209
123,382
2020
Total
funds
£
7,265
35,828
10,826
30,185
656
84,760
4,427
8,736
70,889
30,512
14,297
8,220
137,081
(52,321)
116,530
64,209

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

Page 10

NORTHUMBERLAND COUNTY BLIND ASSOCIATION (REGISTERED NUMBER: 04451537)

BALANCE SHEET 31 MARCH 2021

Notes
FIXED ASSETS
Tangible assets
12
CURRENT ASSETS
Debtors
13
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
14
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
17
Unrestricted funds:
General fund
Contingency fund
Restricted funds
TOTAL FUNDS
2021
£
2,985
14,366
139,795
154,161
(33,764)
120,397
123,382
123,382
61,010
49,000
110,010
13,372
123,382
2020
£
3
2,195
89,294
91,489
(27,283)
64,206
64,209
64,209
35,664
15,000
50,664
13,545
64,209

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.

The notes form part of these financial statements

continued...

Page 11

NORTHUMBERLAND COUNTY BLIND ASSOCIATION (REGISTERED NUMBER: 04451537)

BALANCE SHEET - continued 31 MARCH 2021

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 12 October 2021 and were signed on its behalf by:

MJonsan. M A Janes - Chair

The notes form part of these financial statements

Page 12

NORTHUMBERLAND COUNTY BLIND ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

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 1 January 2019)', Financial Reporting Standard 102 'The Financial 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.

Going Concern

The financial statements are prepared on the going concern basis. In the opinion of trustees, no material uncertainties exist about the charity's ability to continue.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether capital or revenue in nature, is recognised when the charity has entitlement to the funds, any related performance conditions have been satisfied, it is probable that income will be received and the amount can be measured reliably and is not deferred.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Display equipment - 33% on cost Fixtures and fittings - 33% on cost Office equipment - 33% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

continued...

Page 13

NORTHUMBERLAND COUNTY BLIND ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Debtors

Trade and other debtors including prepayments are recognised at the settlement amount.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are recognised at their settlement amount.

Financial instruments

All financial assets and liabilities of the charity qualify as basic financial instruments and are initially recognised at the transaction value and subsequently measured at their settlement value.

2. OTHER TRADING ACTIVITIES

Fundraising events
Equipment sales
Rental income
Other income
3.
INVESTMENT INCOME
Deposit account interest
2021
£
3,691
3,300
9,846
5,897
22,734
2021
£
344
2020
£
9,225
4,204
14,936
1,820
30,185
2020
£
656

continued...

Page 14

NORTHUMBERLAND COUNTY BLIND ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

4. INCOME FROM CHARITABLE ACTIVITIES

Activity
Grants
Grant income
Club income
Club income
Grants received, included in the above, are as follows:
Energy Saving Trust
Greggs Foundation
Awards for All
FB & PFB Lough at the Community Foundation
Charities Aid Foundation
Garfield Weston
National Lottery Sustainability Fund
National Lottery Awards for All Fund
Northumberland County Council
Thomas Pocklington Trust
Community Foundation
Winter Resiliance Fund
Job Retention Scheme
Hadrian Trust
Sir James Knott Trust
Royal London
Ballinger Trust
Persimmon
Rothley Trust
Good Things Foundation
Healthwatch
Northumberland County Council
Leeds Building Society
Joicey Trust
Willan Charitable Trust
Catherine Cookson Foundation
Community Chest
2021
£
196,297
-
196,297
2021
£
15,587
17,500
8,312
7,317
27,500
10,000
29,000
10,000
25,000
10,000
5,000
1,820
10,911
-
-
-
-
-
-
3,234
720
500
1,000
4,000
6,000
500
2,396
196,297
2020
£
35,828
10,826
46,654
2020
£
11,524
5,000
1,663
3,251
-
-
-
-
-
-
-
-
-
1,000
5,000
5,000
1,000
1,000
1,000
390
-
-
-
-
-
-
-
35,828

Page 15

continued...

NORTHUMBERLAND COUNTY BLIND ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

5. RAISING FUNDS

Raising donations and legacies

Equipment for resale
Fundraising
CHARITABLE ACTIVITIES COSTS
Project related costs
Staff and volunteer costs
Premises costs
Administrative costs
Club expenditure
Direct
Costs
£
20,887
47,603
-
315
592
69,397
2021
£
3,007
1,387
4,394
Support
costs (see
note 7)
£
-
49,097
31,266
15,680
-
96,043
2020
£
2,674
1,753
4,427
Totals
£
20,887
96,700
31,266
15,995
592
165,440

6. CHARITABLE ACTIVITIES COSTS

7. SUPPORT COSTS

Management
and
Governance
administration
costs
£
£
Staff and volunteer costs
49,097
-
Premises costs
31,266
-
Administrative costs
13,202
2,478
93,565
2,478
Totals
£
49,097
31,266
15,680
96,043

Page 16

continued...

NORTHUMBERLAND COUNTY BLIND ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Depreciation - owned assets
Independent Examiner's remuneration, including irrecoverable VAT
Payments under operating leases
2021
£
1,495
1,236
20,397
2020
£
-
1,230
21,586

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

10. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
2021
£
89,098
1,374
2,566
93,038
2020
£
61,079
1,230
2,601
64,910

The key management personnel, including the trustees, are listed under Reference and Administrative Details. The total employee benefits of the key management personnel, including Social Security, were £35,008 (2020 - £29,900).

The average monthly number of employees during the year was as follows:

Direct staff
Management and administration
2021
4
2
6
2020
2
2
4

No employees received emoluments in excess of £60,000.

continued...

Page 17

NORTHUMBERLAND COUNTY BLIND ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
7,265
-
Charitable activities
Grant income
14,390
21,438
Club income
-
10,826
Other trading activities
30,185
-
Investment income
656
-
Total
52,496
32,264
EXPENDITURE ON
Raising funds
4,427
-
Charitable activities
Project related costs
268
8,468
Staff and volunteer costs
59,593
11,296
Premises costs
28,871
1,641
Administrative costs
14,264
33
Club expenditure
-
8,220
Total
107,423
29,658
NET INCOME/(EXPENDITURE)
(54,927)
2,606
RECONCILIATION OF FUNDS
Total funds brought forward
105,591
10,939
TOTAL FUNDS CARRIED FORWARD
50,664
13,545
Total
funds
£
7,265
35,828
10,826
30,185
656
84,760
4,427
8,736
70,889
30,512
14,297
8,220
137,081
(52,321)
116,530
64,209

continued...

Page 18

NORTHUMBERLAND COUNTY BLIND ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

12. TANGIBLE FIXED ASSETS

Fixtures
Display
and
Office
equipment
fittings
equipment
£
£
£
COST
At 1 April 2020
24,805
10,513
29,925
Additions
-
655
3,822
Disposals
-
-
(29,925)
At 31 March 2021
24,805
11,168
3,822
DEPRECIATION
At 1 April 2020
24,804
10,512
29,924
Charge for year
1
219
1,275
Eliminated on disposal
-
-
(29,925)
At 31 March 2021
24,805
10,731
1,274
NET BOOK VALUE
At 31 March 2021
-
437
2,548
At 31 March 2020
1
1
1
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021
£
Trade debtors
4,263
Prepayments and accrued income
10,103
14,366
Totals
£
65,243
4,477
(29,925)
39,795
65,240
1,495
(29,925)
36,810
2,985
3
2020
£
1,288
907
2,195

continued...

Page 19

NORTHUMBERLAND COUNTY BLIND ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income
2021
£
1,107
2,437
254
29,966
33,764
2020
£
1,210
1,036
254
24,783
27,283
15.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
2021
£
Within one year
1,667
16.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
2021
Unrestricted
Restricted
Total
funds
funds
funds
£
£
£
Fixed assets
2,566
419
2,985
Current assets
112,847
41,314
154,161
Current liabilities
(5,403)
(28,361)
(33,764)
110,010
13,372
123,382
2020
£
2,064
2020
Total
funds
£
3
91,489
(27,283)
64,209

continued...

Page 20

NORTHUMBERLAND COUNTY BLIND ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

17. MOVEMENT IN FUNDS

At 1/4/20
£
Unrestricted funds
General fund
35,664
Contingency fund
15,000
50,664
Restricted funds
Clubs
13,545
Awards for All
-
13,545
TOTAL FUNDS
64,209
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Clubs
Greggs Foundation
Awards for All
FB & PFB Lough at the Community
Foundation
Garfield Weston
Sustainability Project
Fuel Poverty
Community Foundation
Winter Resiliance Fund
Charities Aid Foundation
Covid Support
TOTAL FUNDS
Net
movement
in funds
£
59,346
-
59,346
(592)
419
(173)
59,173
Incoming
resources
£
76,060
-
17,500
8,312
7,317
10,000
29,000
15,587
5,000
1,820
27,500
30,911
152,947
229,007
Transfers
between
At
funds
31/3/21
£
£
(34,000)
61,010
34,000
49,000
-
110,010
-
12,953
-
419
-
13,372
-
123,382
Resources
Movement
expended
in funds
£
£
(16,714)
59,346
(592)
(592)
(17,500)
-
(7,893)
419
(7,317)
-
(10,000)
-
(29,000)
-
(15,587)
-
(5,000)
-
(1,820)
-
(27,500)
-
(30,911)
-
(153,120)
(173)
(169,834)
59,173

continued...

Page 21

NORTHUMBERLAND COUNTY BLIND ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

17. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Contingency fund
Restricted funds
Clubs
TOTAL FUNDS
Comparative net movement in funds, included in the above are
Unrestricted funds
General fund
Restricted funds
Clubs
Energy Saving Trust
Greggs Foundation
Awards for All
FB & PFB Lough at the Community
Foundation
TOTAL FUNDS
At 1/4/19
£
90,591
15,000
105,591
10,939
116,530
as follows:
Incoming
resources
£
52,496
10,826
11,524
5,000
1,663
3,251
32,264
84,760
Net
movement
At
in funds
31/3/20
£
£
(54,927)
35,664
-
15,000
(54,927)
50,664
2,606
13,545
(52,321)
64,209
Resources
Movement
expended
in funds
£
£
(107,423)
(54,927)
(8,220)
2,606
(11,524)
-
(5,000)
-
(1,663)
-
(3,251)
-
(29,658)
2,606
(137,081)
(52,321)

Funds are restricted when conditions are imposed on expenditure by the funder, as detailed below. In addition the receipts and payments of branch member clubs are included within the charity's income and expenditure within restricted funds.

The designated Contingency Fund represents amounts set aside in order to settle the contractual obligations of the charity as they fall due.

continued...

Page 22

NORTHUMBERLAND COUNTY BLIND ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

17. MOVEMENT IN FUNDS - continued

Greggs Foundation

Core funding provided for the three years commencing December 2019.

Awards for All

Funding for staff to provide advice and information to Northumberland GP's and clinics.

FB & PFB Lough at the Community Foundation

Funding provided for the recruitment and training of volunteers.

Sustainability Project

Funding from the National Lottery Community Fund to support communities through the COVID-19 crisis.

Energy Saving Trust

Delivered alongside Citizens Advice Northumberland as part of the Energy Redress Scheme with funding provided by the Energy Saving Trust.

Garfield Weston Foundation

Funding for salary costs in delivering the project "Transforming the lives of people with sight loss in Northumberland".

Charities Aid Foundation

Funding for the purchase and distribution of free technology and training.

Covid Support

Additional funding to support the organisation during the pandemic includes National Lottery Awards for All Fund - £10,000, Thomas Pocklington Trust - £10,000 and the Job Retention Scheme JRS - £10,911.

18. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2021.

continued...

Page 23

NORTHUMBERLAND COUNTY BLIND ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

19. LEGAL STATUS

Northumberland County Blind Association is a company limited by guarantee, registered in England and Wales and has no share capital. The company's registered number and registered office address can be found within Reference and Administrative Details.

In the event of the charity being wound up, the liability of members is limited to £1 in accordance with the Memorandum of Association.

Page 24

NORTHUMBERLAND COUNTY BLIND ASSOCIATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Legacies
Other trading activities
Fundraising events
Equipment sales
Rental income
Other income
Investment income
Deposit account interest
Charitable activities
Grants
Club income
Total incoming resources
EXPENDITURE
Raising donations and legacies
Equipment for resale
Fundraising
Charitable activities
Wages
Social security
Carried forward
2021
£
4,190
5,442
9,632
3,691
3,300
9,846
5,897
22,734
344
196,297
-
196,297
229,007
3,007
1,387
4,394
41,046
1,302
42,348
2020
£
7,265
-
7,265
9,225
4,204
14,936
1,820
30,185
656
35,828
10,826
46,654
84,760
2,674
1,753
4,427
39,829
740
40,569

This page does not form part of the statutory financial statements

Page 25

NORTHUMBERLAND COUNTY BLIND ASSOCIATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

Charitable activities
Brought forward
Pensions
Advertising
Project related costs
Staff travel
Staff and volunteer training
IT training for clients
Volunteer expenses and travel
Recruitment
Club expenditure
Support costs
Management and administration
Wages
Social security
Pensions
Rent, rates and water
Insurance
Light and heat
Telephone
Printing, postage and stationery
Sundries
Repairs and renewals
Legal and professional fees
Depreciation of tangible fixed assets
Governance costs
Accountancy and legal fees
Total resources expended
Net income/(expenditure)
2021
£
42,348
1,593
315
20,887
-
1,600
1,280
387
395
592
69,397
48,052
72
973
20,705
2,612
2,860
1,225
1,457
4,056
7,701
2,357
1,495
93,565
2,478
169,834
59,173
2020
£
40,569
1,797
460
8,736
3,245
-
16
2,564
154
8,220
65,761
21,250
490
804
20,540
2,499
3,881
1,158
1,645
4,969
6,091
2,336
-
65,663
1,230
137,081
(52,321)

This page does not form part of the statutory financial statements

Page 26