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 2022 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 2022
| Page | |
|---|---|
| Chairperson's Statement | 1 |
| Report of the Trustees | 2 to 9 |
| Independent Examiner's Report | 10 |
| Statement of Financial Activities | 11 |
| Balance Sheet | 12 to 13 |
| Notes to the Financial Statements | 14 to 26 |
| Detailed Statement of Financial Activities | 27 to 28 |
NORTHUMBERLAND COUNTY BLIND ASSOCIATION
CHAIRPERSON'S STATEMENT FOR THE YEAR ENDED 31 MARCH 2022
2021/22 was a year like none other and as we wrote last year’s Trustees’ annual report, none of us realised how long the crisis would be, the struggles that lay ahead, or the implications post-Covid would have.
Whilst there have certainly been many challenges, we are immensely proud of what Northumberland County Blind Association has achieved. We are even more proud of the outstanding contribution, dedication and commitment we have seen from our staff, our volunteers and the Trustees and frequently all made in the most difficult of circumstances.
Our fundraising team made sure that some income continued to flow despite the initial loss of many events and activities.
Volunteers and staff helped keep people connected: offering supportive phone calls to people, many of whom already felt isolated by their sight loss. We also supported them in accessing technology to help stay in touch.
Our objectives for the year ahead are to stabilise, learn from the impact of Covid and ensure Northumberland County Blind Association is sustainable into the future.
Part of this is realising our long-held ambition to develop our Low Vision Service together with our Hub and Spoke model of service delivery aiming to reach many more people who are socially isolated not only by sight loss, but also geographically.
We are also looking to expand our service to include people with hearing loss. Plans are well underway for our Centre for Sensory Loss.
Finally, we would like to say thank you:
A huge thank you to Julie Boyack our Chief Officer who has driven us forward with such safe hands.
A huge thank you to our staff, volunteers, trustees, supporters, donors, families and most importantly the people affected by sight loss who we exist to support and care for.
We could not have done it without you.
Mala Janes
Chair
Page 1
NORTHUMBERLAND COUNTY BLIND ASSOCIATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022
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 2022. 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:
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Feel empowered to take control of their own lives;
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Experience opportunities which may not otherwise be available;
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Feel engaged and a valuable member of society;
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Have access to information allowing them to make informed decisions about all aspects of their lives.
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 2022
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 presently provides services support and information to 2338 people (predominantly the people who use our services).
4160 contacts were made with clients by telephone, newsletter and at our events.
Over the past year Northumberland County Blind Association (and by implication the Board) has seen considerable change. In 2021 Lorraine Greeve stepped down as chair of the Board, to be succeeded by Mala Janes. Sue Taylor and Alistair Wade joined the board as new Trustees bringing new skills, all have played a key role.
New Trustees receive the same corporate induction as all our staff and volunteers as well as information relating specifically to their role, duties and responsibilities with the opportunity to visit our sites and services.
None of the Trustees receive remuneration or other benefit from their work with the Charity. They give their time freely. Any connection between a Trustee or senior manager of the charity and a related party must be disclosed to the full Board of Trustees. In the current year, no such related party transactions were reported.
In this past year, we have strengthened our governance arrangements introducing a General Purposes Committee which meets bi-monthly. The full Board meets bi-monthly.
A forum of people who use Northumberland County Blind Associations services, chaired by a person with sight loss, meets regularly to support the board of Trustees in fulfilling its governance by providing feedback, guidance, and a consultation mechanism.
The Leadership Team
The Trustees delegate the day-to-day management, the development of strategy and the overall leadership of the charity to the Chief Officer.
To facilitate effective operations, the Chief Officer has delegated authority, within terms of delegation approved by Trustees, for operational matters including finance and employment.
Page 3
NORTHUMBERLAND COUNTY BLIND ASSOCIATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022
OBJECTIVES AND ACTIVITIES - continued
Our Staff Team
We employ people with a wide range of skills to deliver and support our services. As of 31 March 2022, we had 10 people on our payroll, many of whom work in part-time roles. In total, 4 people left Northumberland County Blind Association’s employment, with 3 new members joining the team in roles across the organisation.
This this has been a difficult year for everyone on our team. With staff testing positive for Covid-19. This, alongside changes in funding streams, and considerable changes in the way staff work (a lot coming about from our learning from COVID, some from listening to what our service users are saying) has put extra pressure on staff (and volunteers).
Our Volunteers
Northumberland County Blind Association has on average 148 volunteers who choose to donate their time, knowledge, and skills to enrich our organisation and the support it can offer to people affected by sight loss. We continued to recruit volunteers throughout the year.
Many new volunteers were particularly engaged in our volunteer driver’s scheme with 17 volunteers supporting the service and our client connect telephone befriending / support service having 70+ volunteers made up partly with staff from other organisations who were furloughed and wanted to help their local Visually Impaired community.
We actively encourage opportunities for volunteering that enable people affected by sight loss to become involved in supporting others in their community.
We were awarded the Queens Award for Volunteering; we were the only organisation recognised for the invaluable work our volunteers provided through Covid 19.
Page 4
NORTHUMBERLAND COUNTY BLIND ASSOCIATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022
ACHIEVEMENT AND PERFORMANCE
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Covid not only transformed the lives of VI people but also for us as an organisation. We quickly adapted to new ways of working, developing a collaborative approach, working with other organisations to design and develop joint strategies to support our clients.
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We partnered with Citizen Advice Northumberland to deliver an Energy Saving project for Visually Impaired People, providing information to enable people to save money by using simple techniques.
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We also distributed magnifiers to enable people to read their own meters and take control of their billsWe provided bump-ons so that people could feel temperature gauges and could control their own temperature, something that VI people find difficult.
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Our partners at Citizens Advice Northumberland provided Advice to our clients on grants, insulation and benefits.
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We received funding to continue our Client Connect telephone support / befriending service and this continued to expand. We quickly realised during the winter months that clients were presenting as depressed and displaying very low mood.
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We received funding to deliver a temporary counselling service, which 16 people accessed. The counsellor is a blind person so they could fully empathise with our clients. The feedback was very positive. Mental Health continues to be an area for development for NCBA.
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During this time we opened our Chatter Box Café at Reiver house, the purpose of which was to encourage isolated clients to get back out into the community post Covid and meet in a safe place that they knew and trusted.
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Funding enabled us to purchase café equipment and employ a part time coordinator.
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We used our Volunteer Car Service to provide transportation as many clients still do not feel comfortable using public transport or lived in communities with no transport links.
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The Car Service transports clients to eye appointments, social activities and to meet family.
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We received funding to develop outreach and support to clients in the Berwick area, who have little information and support for eyesight issues. We have recruited volunteers to support our provision in the Berwick Area.
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Technology is a growing development area for NCBA. During Covid, we identified the need to enable digital connections in response to the loneliness and isolation felt by our clients. We received funding to purchase 100 Alexas to give away free of charge to Visually Impaired people to keep them connected.
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We also had a Tutor who helped people set up the Alexas over the telephone. We involved clients' families so they could offer tech support where necessary, especially those who had grandchildren that could support their grandparents connecting.
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We continued to offer room and office hire post Covid to help with our income. It also enabled us to work more closely with Action on Hearing Loss and Blind Veterans who occupy our offices.
Page 5
NORTHUMBERLAND COUNTY BLIND ASSOCIATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022
FINANCIAL REVIEW
Total income for the year ended 31 March 2022 was £165,061 (2021 - £229,007), expenditure for the year amounted to £186,517 (2021 - £169,834). A net deficit of £21,456 (2021 - £59,173 surplus) was reported.
Total funds of the charity at 31 March 2022 amounted to £101,926 (2021 - £123,382), of which £18,629 (2021 - £13,372) was subject to restriction. Designated reserves amounted to £54,500 (2021 - £49,000), free reserves amounted to £26,322 (2021 - £58,444).
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.
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 £54,500 and consist of the following:
£14,000 redundancies £5,000 legal fees £12,000 building lease £5,000 building restoration (under contractual lease) £18,500 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.
Page 6
NORTHUMBERLAND COUNTY BLIND ASSOCIATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022
FUTURE PLANS
Alongside our unchanged organisational strategy and aims, the board of trustees has set seven strategic priorities for 2022/23:
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Develop the Centre for Sensory Loss
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Develop the Hub and Spoke model
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Develop a 'state of the art' Integrated Low Vision Service
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Achieve financial sustainability
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Achieve the ISO9001 quality mark
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Change our name to better reflect our client group
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Pursue funding for people with a hearing loss
Our longer-term sustainability will come with the integrated Centre for Sensory Loss alongside a Hub and Spoke model with the cost and efficiency savings it offers. The transition period will see us continuing our efforts to manage costs and increase income generation.
Financial performance will be closely monitored by the Leadership team and reported to the Trustees.
We look forward to working collaboratively with partners across Northumberland to reach as many Visually Impaired people as we can.
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 2022 the Board met in person seven 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.
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.
Page 7
NORTHUMBERLAND COUNTY BLIND ASSOCIATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022
STRUCTURE, GOVERNANCE AND MANAGEMENT - continued
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 retired 31 March 2022 Mrs M A Janes Ms A Murray appointed 14 September 2021, retired 31 March 2022 Mrs A F Poulter retired 31 March Mrs S M Taylor Mr A R Wade appointed 14 September 2021 Mr D Wailes Mrs M Wailes
Chief Executive
Ms J Boyack
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
Page 8
NORTHUMBERLAND COUNTY BLIND ASSOCIATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022
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
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
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 28 September 2022 and signed on its behalf by:
Mrs M A Janes - Trustee
Page 9
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 2022.
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:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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.
Nicholas J Liley Read, Milburn & Co 71 Howard Street North Shields Tyne and Wear NE30 1AF
4 October 2022
Page 10
NORTHUMBERLAND COUNTY BLIND ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 8,996 Charitable activities Grant income 27,960 Club income - Other trading activities 2 27,973 Investment income 3 174 Total 65,103 EXPENDITURE ON Raising funds 5 6,832 Charitable activities 6 Project related costs 3,458 Staff and volunteer costs 40,370 Premises costs 24,904 Administrative costs 16,252 Club expenditure - Total 91,816 NET INCOME/(EXPENDITURE) (26,713) RECONCILIATION OF FUNDS Total funds brought forward 110,010 TOTAL FUNDS CARRIED FORWARD 83,297 |
Restricted funds £ - 95,667 4,291 - - 99,958 - 1,138 82,573 6,196 1,774 3,020 94,701 5,257 13,372 18,629 |
2022 Total funds £ 8,996 123,627 4,291 27,973 174 165,061 6,832 4,596 122,943 31,100 18,026 3,020 186,517 (21,456) 123,382 101,926 |
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 |
CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
Page 11
NORTHUMBERLAND COUNTY BLIND ASSOCIATION (REGISTERED NUMBER: 04451537)
BALANCE SHEET 31 MARCH 2022
| 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 |
2022 £ 4,276 12,086 144,494 156,580 (58,930) 97,650 101,926 101,926 28,797 54,500 83,297 18,629 101,926 |
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 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
Page 12
NORTHUMBERLAND COUNTY BLIND ASSOCIATION (REGISTERED NUMBER: 04451537)
BALANCE SHEET - continued 31 MARCH 2022
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 28 September 2022 and were signed on its behalf by:
M A Janes - Trustee
The notes form part of these financial statements
Page 13
NORTHUMBERLAND COUNTY BLIND ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
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...
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NORTHUMBERLAND COUNTY BLIND ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
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
3.
| Fundraising events Equipment sales Rental income Other income INVESTMENT INCOME Deposit account interest |
2022 £ 6,584 3,992 14,986 2,411 27,973 2022 £ 174 |
2021 £ 3,691 3,300 9,846 5,897 22,734 2021 £ 344 |
|---|---|---|
Page 15
continued...
NORTHUMBERLAND COUNTY BLIND ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
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 Community Fund National Lottery Awards for All Fund Northumberland County Council Thomas Pocklington Trust Community Foundation Winter Resiliance Fund Job Retention Scheme Sir James Knott Trust Good Things Foundation Healthwatch Northumberland County Council Leeds Building Society Joicey Trust Willan Charitable Trust Catherine Cookson Foundation Community Chest Kickstart Scheme Barbour Foundation Ringtons (Community Foundation) National Lottery Community Fund RV Trust Edward Gosling Foundation |
2022 £ 123,627 4,291 127,918 2022 £ 24,645 22,500 2,500 6,081 - - - - - - 5,000 1,780 - 3,125 1,960 1,000 10,000 - - 6,667 - 2,707 4,366 10,000 1,751 12,045 2,500 5,000 123,627 |
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 |
|---|---|---|
Page 16
continued...
NORTHUMBERLAND COUNTY BLIND ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
5. RAISING FUNDS
Raising donations and legacies
| Raising donations and legacies | ||
|---|---|---|
| Equipment for resale Fundraising |
2022 £ 4,397 2,435 6,832 |
2021 £ 3,007 1,387 |
| 4,394 |
6. CHARITABLE ACTIVITIES COSTS
| Project related costs Staff and volunteer costs Premises costs Administrative costs Club expenditure |
Direct Costs £ 4,596 67,105 - 114 3,020 74,835 |
Support costs (see note 7) £ - 55,838 31,100 17,912 - 104,850 |
Totals £ 4,596 122,943 31,100 18,026 3,020 |
|---|---|---|---|
| 179,685 |
7. SUPPORT COSTS
| 7. SUPPORT COSTS |
|
|---|---|
| Management and Governance administration costs £ £ Staff and volunteer costs 55,838 - Premises costs 31,100 - Administrative costs 15,713 2,199 102,651 2,199 8. NET INCOME/(EXPENDITURE) |
Totals £ 55,838 31,100 17,912 |
| 104,850 | |
Net income/(expenditure) is stated after charging/(crediting):
| Depreciation - owned assets Independent Examiner's remuneration, including irrecoverable VAT - Independent Examination - Other Services Payments under operating leases |
2022 £ 2,883 1,362 837 22,370 |
2021 £ 1,495 1,236 1,242 20,397 |
|---|---|---|
continued...
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NORTHUMBERLAND COUNTY BLIND ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
9. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.
10. STAFF COSTS
| STAFF COSTS | ||
|---|---|---|
| Wages and salaries Social security costs Other pension costs |
2022 £ 113,010 2,505 2,756 118,271 |
2021 £ 89,098 1,374 2,566 |
| 93,038 |
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 £37,209 (2021 - £35,008).
The average monthly number of employees during the year was as follows:
| Direct staff Management and administration |
2022 6 2 8 |
2021 4 2 |
|---|---|---|
| 6 |
No employees received emoluments in excess of £60,000.
continued...
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NORTHUMBERLAND COUNTY BLIND ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
| 11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted funds funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 9,632 - Charitable activities Grant income 43,350 152,947 Other trading activities 22,734 - Investment income 344 - Total 76,060 152,947 EXPENDITURE ON Raising funds 4,394 - Charitable activities Project related costs 6,356 14,531 Staff and volunteer costs (1,624) 98,324 Premises costs 3,298 27,968 Administrative costs 4,290 11,705 Club expenditure - 592 Total 16,714 153,120 NET INCOME/(EXPENDITURE) 59,346 (173) RECONCILIATION OF FUNDS Total funds brought forward 50,664 13,545 TOTAL FUNDS CARRIED FORWARD 110,010 13,372 |
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 |
continued...
Page 19
NORTHUMBERLAND COUNTY BLIND ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
12. TANGIBLE FIXED ASSETS
| Fixtures Display and Office equipment fittings equipment £ £ £ COST At 1 April 2021 24,805 11,168 3,822 Additions - 2,785 1,389 At 31 March 2022 24,805 13,953 5,211 DEPRECIATION At 1 April 2021 24,805 10,731 1,274 Charge for year - 1,146 1,737 At 31 March 2022 24,805 11,877 3,011 NET BOOK VALUE At 31 March 2022 - 2,076 2,200 At 31 March 2021 - 437 2,548 13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 £ Trade debtors 1,253 Prepayments and accrued income 10,833 12,086 |
Totals £ 39,795 4,174 43,969 36,810 2,883 39,693 4,276 2,985 2021 £ 4,263 10,103 14,366 |
|---|---|
continued...
Page 20
NORTHUMBERLAND COUNTY BLIND ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
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 |
2022 £ 653 2,019 - 56,258 58,930 |
2021 £ 1,107 2,437 254 29,966 |
| 33,764 |
Included within accruals and deferred income above is the following income, received during the year but not recognised within the Statement of Financial Activities.
| Balance at 1 April 2021 Released to income from charitable activities Amount deferred in year Balance at 31 March 2022 |
£ 38,361 (38,361) 52,502 52,502 |
|---|---|
15. LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
| Within one year Between one and five years |
2022 £ 31,333 58,750 90,083 |
2021 £ 1,667 - |
|---|---|---|
| 1,667 |
16. ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Unrestricted funds £ Fixed assets 1,575 Current assets 88,150 Current liabilities (6,428) 83,297 |
Restricted funds £ 2,701 68,430 (52,502) 18,629 |
2022 Total funds £ 4,276 156,580 (58,930) 101,926 |
2021 Total funds £ 2,985 154,161 (33,764) 123,382 |
|---|---|---|---|
continued...
Page 21
NORTHUMBERLAND COUNTY BLIND ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
17. MOVEMENT IN FUNDS
| Unrestricted funds General fund Contingency fund Restricted funds Clubs Awards for All - Pathway to Independence Kickstart Scheme Community Chest - Cafe NLCF - Seeing It Your Way TOTAL FUNDS |
At 1/4/21 £ 61,010 49,000 110,010 12,953 419 - - - 13,372 123,382 |
Net movement in funds £ (26,713) - (26,713) 1,271 (209) 1,704 1,805 686 5,257 (21,456) |
Transfers between funds £ (5,500) 5,500 - - - - - - - - |
At 31/3/22 £ 28,797 54,500 83,297 14,224 210 1,704 1,805 686 18,629 101,926 |
|---|---|---|---|---|
continued...
Page 22
NORTHUMBERLAND COUNTY BLIND ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
17. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Clubs Greggs Foundation Awards for All - Pathway to Independence FB & PFB Lough (Community Foundation) Fuel Poverty Prime (Community Foundation) Winter Resiliance Fund Kickstart Scheme Ringtons (Community Foundation) RV Trust The 1989 Willan Charitable Trust Community Chest - Cafe NLCF - Seeing It Your Way Awards for All - Client Connect Sir James Knott Trust TOTAL FUNDS |
Incoming resources £ 65,103 4,291 22,500 - 6,081 24,645 5,000 1,780 4,366 1,751 2,500 6,667 2,707 12,045 2,500 3,125 99,958 165,061 |
Resources Movement expended in funds £ £ (91,816) (26,713) (3,020) 1,271 (22,500) - (209) (209) (6,081) - (24,645) - (5,000) - (1,780) - (2,662) 1,704 (1,751) - (2,500) - (6,667) - (902) 1,805 (11,359) 686 (2,500) - (3,125) - (94,701) 5,257 (186,517) (21,456) |
|---|---|---|
continued...
Page 23
NORTHUMBERLAND COUNTY BLIND ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
17. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | Transfers | |||
|---|---|---|---|---|
| movement | between | At | ||
| At 1/4/20 | in funds | funds | 31/3/21 | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 35,664 | 59,346 | (34,000) | 61,010 |
| Contingency fund | 15,000 | - | 34,000 | 49,000 |
| 50,664 | 59,346 | - | 110,010 | |
| Restricted funds | ||||
| Clubs | 13,545 | (592) | - | 12,953 |
| Awards for All - Pathway to | ||||
| Independence | - | 419 | - | 419 |
| 13,545 | (173) | - | 13,372 | |
| TOTAL FUNDS | 64,209 | 59,173 | - | 123,382 |
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Clubs Greggs Foundation Awards for All - Pathway to Independence FB & PFB Lough (Community Foundation) Garfield Weston Sustainability Project Fuel Poverty Prime (Community Foundation) Winter Resiliance Fund Charities Aid Foundation Covid Support TOTAL FUNDS |
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 |
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 24
NORTHUMBERLAND COUNTY BLIND ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
17. MOVEMENT IN FUNDS - continued
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.
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.
National Lottery Community Fund
Funding of £171,000 over three years for the "Seeing It My Way Project"
Page 25
continued...
NORTHUMBERLAND COUNTY BLIND ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
18. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2022.
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 26
NORTHUMBERLAND COUNTY BLIND ASSOCIATION
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022
| 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 Pensions Advertising Project related costs Staff travel Carried forward |
2022 £ 8,996 - 8,996 6,584 3,992 14,986 2,411 27,973 174 123,627 4,291 127,918 165,061 4,397 2,435 6,832 59,214 1,697 1,522 114 4,596 1,701 68,844 |
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 1,593 315 20,887 - 65,143 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 27
NORTHUMBERLAND COUNTY BLIND ASSOCIATION
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022
| Charitable activities Brought forward 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 (expenditure)/income |
2022 £ 68,844 92 - 1,716 1,163 3,020 74,835 53,796 808 1,234 22,904 2,877 4,008 1,281 1,974 4,509 4,188 2,189 2,883 102,651 2,199 186,517 (21,456) |
2021 £ 65,143 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 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 28