# **REPORT OF THE DIRECTORS AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
**FOR**
**NORTHUMBERLAND COUNTY BLIND ASSOCIATION**
**NORTHUMBERLAND COUNTY BLIND ASSOCIATION**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
||**Page**|
|---|---|
|**Chairperson's Statement**|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 26|
|**Detailed Statement of Financial Activities**|27 to 28|
## **NORTHUMBERLAND COUNTY BLIND ASSOCIATION**
## **CHAIRPERSON'S STATEMENT FOR THE YEAR ENDED 31 MARCH 2023**
Vision Northumberland has had an exceptional year this year (2022/23). We have increased our income by over 104%. This in turn means we have increased our service delivery. To meet our clients' needs we have held focus groups, surveyed people to find out what their priorities are, and, coupled with National Data, worked hard to ensure that our services are timely, relevant and respond to need.
We have continued to develop partnerships: at regional, national as well as at local level. By working collaboratively like this we have been able to meet the wider needs of our clients.
We have developed 'Hub and Spoke' models across the county enabling us to take our services to where they are most needed in the community and to those most isolated geographically.
None of this would be possible, of course, without the generosity of our funders, the talents and hard work of the staff team, and the loyalty and dedication of our amazing volunteers. Thank you.
We welcomed 3 new members to the Board this year who have helped drive our mission and objectives. The Board makes a formidable team and with their support my job as chair is much easier; for this I thank them.
I would like to thank our Chief Officer Julie Boyack for putting into reality all that the board has asked of her - she has worked tirelessly for us, driving this organisation to be the best it can be - thank you Julie.
I look forward to the year ahead and our next 3 years strategy.
Mala Janes Chair
Page 1
## **NORTHUMBERLAND COUNTY BLIND ASSOCIATION**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
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 2023. 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 person with a sensory impairment reaches their potential and lives a fulfilling life.**
Our mission is
## **To enable people with a sensory impairment to gain greater independence and minimise the effects of sensory loss.**
NCBA exists to represent and support sensory impaired people in practical ways in order to ensure that now and in the future people:
- Feel empowered to take control of their own lives;
- Experience opportunities which may not otherwise be available;
- Feel engaged and a valuable member of society;
- 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 and sensorily impaired people, other organisations and the local community to achieve this and ensure that sensorily impaired people are able to influence change that makes a difference to their own lives.
## **Our strategic aims (2024-2029)**
## **We will develop our work in five key areas**
- **Reaching people as early as possible**
**1.**
- **Coping with the emotional and mental health effects of sensory loss**
**2.**
- **Reducing fear, isolation and loneliness**
**3.**
- **Health, wellbeing and personal strength**
**4.**
- **Digital solutions, equipment and information**
**5.**
Page 2
**NORTHUMBERLAND COUNTY BLIND ASSOCIATION**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
## **OBJECTIVES AND ACTIVITIES - continued**
## **Strategic Plan**
## **We will strengthen our organisational capacity by:**
- **Continuing to invest in volunteer recruitment development training and support**
**1.**
- **Diversifying funding to provide flexibility**
**2.**
- **Investigate working with partners to develop a loan equipment service (together with**
- **3. recycling)**
- **Improving efficiency to use resources to the best effect**
**4.**
## **Working Framework**
**Northumberland County Blind Association** (NCBA) presently provides services support and information to over 2000 people.
Over the past year NCBA (and by implication the Board) has continued to see considerable change.
New people joined the board as new Trustees, bringing new skills and all have played a key role.
Over the past year we have reviewed and revised our Strategic Aims and Objectives, taking the organisation into 2025.
In the year we have strengthened our links with existing partners, especially Royal National Institute for the Blind, Visionary, and Blind Veterans together with our local partners, Northumberland County Council, Citizens Advice Bureau, and Lions Clubs International.
Our General Purposes Committee continues to meet 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.
In our 2021/22 Annual Report we set out 7 priorities for 2022/23:
- Develop the Centre for Sensory Loss
- Develop the Hub and Spoke model
- Develop a 'state of the art' Integrated Low Vision Service
- Achieve financial sustainability
- Achieve ISO9001 quality mark
- Change our name to better reflect our client group
- Pursue funding for people with hearing loss
Much of this is now a reality. Reiver House is now a Centre for Sensory Loss and is able to offer advice information and support to people with a sensory impairment. We said that 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. This is also now a reality, with staff and volunteers now able to take our services out to where the people live.
We achieved ISO9001 in August 2022 and changed our trading name to Vision Northumberland.
Page 3
## **NORTHUMBERLAND COUNTY BLIND ASSOCIATION**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
With support from Northumberland County Council and Thriving Together, we are now able to offer an Integrated Sensory Wellbeing service, which encompassed and joins up all that is good about services for sensory impaired people in the county.
## **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.
## **OBJECTIVES AND ACTIVITIES - continued**
## **Our Staff Team**
We employ excellent people with a wide range of skills to deliver and support our services. As of 31 March 2023, we had 11 people on our payroll, many of whom work in part-time roles.
It has been another complicated year for everyone on our team. On going changes in funding streams, and considerable changes in the way staff work (a lot coming about from our learning from COVID, listening to what our service users are saying, and bringing together our integrated wellbeing sensory service, hub and spoke service delivery and support for people with a sensory impairment) has put extra pressure on staff and volunteers. We are delighted and amazed at the way they cope with 'change'.
## **Our Volunteers**
Vision Northumberland has over 146 volunteers who choose to donate their time, knowledge, and skills to enrich our organisation and the support it can offer to people affected by sensory loss. We continued to recruit volunteers throughout the year, and they were particularly engaged in our volunteer drivers' scheme and remote support for people who struggled to stay connected or needed help to access digital technology. We are very much dependent on them and thank them very much.
We actively encourage opportunities for volunteering that enable people affected by sight loss to become involved in supporting others in their community and are delighted by the take up of this opportunity.
Page 4
**NORTHUMBERLAND COUNTY BLIND ASSOCIATION**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
## **ACHIEVEMENT AND PERFORMANCE**
- We continue working in collaboration with other organisations to design and develop joint strategies to support our clients.
- We partnered with Healthwatch Northumberland to produce an 'Eye Care Pathway Report,' highlighting the various pitfalls encountered by people who have newly lost their sight.
- We work closely with Thriving Together Northumberland and Citizen Advice Northumberland aiming to make a real impact on the lives of people with sensory impairment in Northumberland.
- Through our Low Vision Service (which is now the Integrated Wellbeing Service) is available both in Morpeth (Reiver House) and also outreach, we are able to spend valuable time talking with service users, identifying how they are coping and what is important to them, we can signpost them to Vision Northumberland services and opportunities, and to other organisations, especially recommending the RNIB Living with Sight Loss Programme.
- We have a stock of magnifiers to enable people to read better (including their own meters, and their bills.) and are able to introduce service users to the ever increasing range of digital equipment there to help people with a sensory loss.
- Our Client Connect telephone support/befriending service continues to expand, especially supporting people who are socially isolated, and are presenting as depressed and displaying very low mood.
- Mental Health/emotional support continues to be an area for development for Vision Northumberland.
- Our Chatterbox Café at Reiver House, the purpose of which is to encourage isolated clients to get back out into the community and meet in a safe place that they know, and trust goes from strength to strength and here we really must thank the brilliant volunteers who make this possible.
- Our outreach service together with our Development Officers and Pop Ups go far and wide across the county with regular sessions in Belford, Berwick and Hexham (to name just a few) as do the huge range of opportunities now on offer to service users.
- We have employed an Activity Coordinator to provide sports and leisure opportunities to those with a sensory impairment. This includes blind football, cricket, walking and golf, chess, and photography.
- Technology is a rapidly growing development, and more and more service users are now 'connected'. Equipment such as Alexa, and the various apps available are really making an enormous difference to people's lives. However, this is an intensive, one to one service and the 'need' is constantly increasing. We involve clients' families where possible (especially those who have grandchildren, who can support their grandparents connecting.) but we urgently need digital volunteer/buddies.
- We continued to offer room and office hire to help with our income and were delighted to have the NHS diabetic eye care service join us. It also enabled us to work more closely with our partners.
- And we are in the process of upgrading, revamping, our Sensory Garden. Many thanks to funders, Morpeth Lions, and other friends for all their help with this.
Page 5
**NORTHUMBERLAND COUNTY BLIND ASSOCIATION**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
- Over the last year we made over 3000 contacts with clients as demand for all our services has grown.
## **FINANCIAL REVIEW**
Total income for the year ended 31 March 2023 was £319,860 (2022 - £165,061), expenditure for the year amounted to £261,752 (2022 - £186,517). A net surplus of £58,108 (2022 - £21,456 deficit) was reported.
Total funds of the charity at 31 March 2023 amounted to £160,034 (2022 - £101,926), of which £32,338 (2022 - £18,629) was subject to restriction. Designated reserves amounted to £54,500 (2022 - £54,500), free reserves amounted to £73,196 (2022 - £26,322).
## **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 2023**
## **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 2023 the Board met in person six times. The trustees do not receive any remuneration for their services to the charity.
The trustees are 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.
## **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 (England and Wales)
## **Registered Charity number**
1102386
## **Registered office**
Reiver House Staithes Lane Morpeth Northumberland NE61 1TD
Page 7
## **NORTHUMBERLAND COUNTY BLIND ASSOCIATION**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
## **Trustees**
Mrs M A Janes Mrs J A Cassidy retired 20 September 2022 Mrs D R Burwood retired 15 November 2022 Mrs S M Taylor Mr A R Wade Mr D Wailes retired 27 September 2022 Mrs M Wailes retired 27 September 2022 Mr J Moffatt appointed 23 November 2022 Mr G Bushell appointed 20 March 2023 Ms J Leddy appointed 24 April 2023 Mr C J Offord appointed 15 May 2023
## **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 Approved by order of the board of trustees on 18 September 2023 and signed on its behalf by:
Mrs M A Janes - Trustee
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 2023.
## **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**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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
3. 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
4. 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 FCA
Read, Milburn & Co North Shields Tyne and Wear NE30 1AF
21 September 2023
Page 9
## **NORTHUMBERLAND COUNTY BLIND ASSOCIATION**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023**
|Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
12,900
**Charitable activities**
4
Grant income
45,010
Club income
-
Other trading activities
2
50,026
Investment income
3
331
**Total**
108,267
**EXPENDITURE ON**
Raising funds
5
14,415
**Charitable activities**
6
Project related costs
911
Staff and volunteer costs
32,417
Premises costs
15,593
Administrative costs
3,474
Club expenditure
-
**Total**
66,810
**NET INCOME/(EXPENDITURE)**
41,457
**Transfers between funds**
17
2,942
**Net movement in funds**
44,399
**RECONCILIATION OF FUNDS**
Total funds brought forward
83,297
**TOTAL FUNDS CARRIED FORWARD**
127,696|Restricted
funds
£
-
206,647
4,946
-
-
211,593
-
739
130,111
35,379
20,929
7,784
194,942
16,651
(2,942)
13,709
18,629
32,338|2023
Total
funds
£
12,900
251,657
4,946
50,026
331
319,860
14,415
1,650
162,528
50,972
24,403
7,784
261,752
58,108
-
58,108
101,926
160,034|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)
-
(21,456)
123,382
101,926|
|---|---|---|---|
## **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 2023**
|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**|2023
£
5,470
4,222
217,503
221,725
(67,161)
154,564
160,034
160,034
73,196
54,500
127,696
32,338
160,034|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|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of 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 11
## **NORTHUMBERLAND COUNTY BLIND ASSOCIATION (REGISTERED NUMBER: 04451537)**
## **BALANCE SHEET - continued 31 MARCH 2023**
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 18 September 2023 and were signed on its behalf by:
M A Janes - Trustee
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 2023**
## **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 2023**
## **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|2023
£
6,362
11,891
26,211
5,562
50,026
2023
£
331|2022
£
6,584
3,992
14,986
2,411|2022
£
6,584
3,992
14,986
2,411|
|---|---|---|---|
|||27,973||
||||2022
£
174|
continued...
Page 14
**NORTHUMBERLAND COUNTY BLIND ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **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
Community Foundation
Winter Resiliance Fund
Sir James Knott Trust
Persimmon
Rothley Trust
Good Things Foundation
Adapt NE-Healthwatch
Northumberland County Council
Willan Charitable Trust
Community Chest
Kickstart Scheme
Barbour Foundation
Ringtons (Community Foundation)
National Lottery Community Fund
RV Trust
Edward Gostling Foundation
Global
Ridley Foundation
Vision and Hearing Support
Screwfix
Will Charitable Trust
William Webster
Asda
Masonic Charitable Foundation|2023
£
251,657
4,946
256,603
2023
£
14,613
7,000
7,500
8,333
28,524
-
7,500
1,000
1,000
-
5,500
30,000
3,333
-
-
10,000
6,167
61,248
2,500
5,000
25,104
4,825
700
5,000
7,000
3,000
810
5,000
250,657|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|
|---|---|---|
Page 15
continued...
**NORTHUMBERLAND COUNTY BLIND ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **5. RAISING FUNDS**
## **Raising donations and legacies**
|**Raising donations and legacies**|||
|---|---|---|
|Equipment for resale
Fundraising|2023
£
12,598
1,817
14,415|2022
£
4,397
2,435|
|||6,832|
## **6. CHARITABLE ACTIVITIES COSTS**
|Project related costs
Staff and volunteer costs
Premises costs
Administrative costs
Club expenditure|Direct
Costs
£
1,650
99,871
-
3,214
7,784
112,519|Support
costs (see
note 7)
£
-
62,657
50,972
21,189
-
134,818|Totals
£
1,650
162,528
50,972
24,403
7,784|
|---|---|---|---|
||||247,337|
## **7. SUPPORT COSTS**
|**7.**
**SUPPORT COSTS**||
|---|---|
|Management
and
Governance
administration
costs
£
£
Staff and volunteer costs
62,657
-
Premises costs
50,972
-
Administrative costs
18,780
2,409
132,409
2,409
**8.**
**NET INCOME/(EXPENDITURE)**|Totals
£
62,657
50,972
21,189|
||134,818|
|||
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|2023
£
4,923
1,374
1,035
31,333|2022
£
2,883
1,362
837
22,370|
|---|---|---|
Page 16
continued...
**NORTHUMBERLAND COUNTY BLIND ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **9. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.
## **10. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs|2023
£
139,047
8,278
3,408
150,733|2022
£
113,010
2,505
2,756
118,271|
|---|---|---|
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 £39,965 (2022 - £37,209).
The average monthly number of employees during the year was as follows:
|Direct staff
Management and administration|2023
8
2
10|2022
6
2|
|---|---|---|
|||8|
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 2023**
|**11.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
Restricted
funds
funds
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
8,996
-
**Charitable activities**
Grant income
27,960
95,667
Club income
-
4,291
Other trading activities
27,973
-
Investment income
174
-
**Total**
65,103
99,958
**EXPENDITURE ON**
Raising funds
6,832
-
**Charitable activities**
Project related costs
3,458
1,138
Staff and volunteer costs
40,370
82,573
Premises costs
24,904
6,196
Administrative costs
16,252
1,774
Club expenditure
-
3,020
**Total**
91,816
94,701
**NET INCOME/(EXPENDITURE)**
(26,713)
5,257
**RECONCILIATION OF FUNDS**
Total funds brought forward
110,010
13,372
**TOTAL FUNDS CARRIED**
**FORWARD**
83,297
18,629|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|
|---|---|
continued...
Page 18
**NORTHUMBERLAND COUNTY BLIND ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **12. TANGIBLE FIXED ASSETS**
|Fixtures
Display
and
Office
equipment
fittings
equipment
£
£
£
**COST**
At 1 April 2022
24,805
13,953
5,211
Additions
-
1,081
5,036
At 31 March 2023
24,805
15,034
10,247
**DEPRECIATION**
At 1 April 2022
24,805
11,877
3,011
Charge for year
-
1,507
3,416
At 31 March 2023
24,805
13,384
6,427
**NET BOOK VALUE**
At 31 March 2023
-
1,650
3,820
At 31 March 2022
-
2,076
2,200
**13.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2023
£
Trade debtors
3,032
Prepayments and accrued income
1,190
4,222|Totals
£
43,969
6,117
50,086
39,693
4,923
44,616
5,470
4,276
2022
£
1,253
10,833
12,086|
|---|---|
continued...
Page 19
**NORTHUMBERLAND COUNTY BLIND ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
|---|---|---|
|Trade creditors
Social security and other taxes
Accruals and deferred income|2023
£
2,713
-
64,448
67,161|2022
£
653
2,019
56,258|
|||58,930|
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 2022
Released to income from charitable activities
Amount deferred in year
Balance at 31 March 2023|£
52,502
(52,502)
54,258
54,258|
|---|---|
## **15. LEASING AGREEMENTS**
Minimum lease payments under non-cancellable operating leases fall due as follows:
|Within one year
Between one and five years|2023
£
31,333
27,417
58,750|2022
£
31,333
58,750|
|---|---|---|
|||90,083|
## **16. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|Unrestricted
funds
£
Fixed assets
4,224
Current assets
136,375
Current liabilities
(12,903)
127,696|Restricted
funds
£
1,246
85,350
(54,258)
32,338|2023
Total
funds
£
5,470
221,725
(67,161)
160,034|2022
Total
funds
£
4,276
156,580
(58,930)
101,926|
|---|---|---|---|
continued...
Page 20
**NORTHUMBERLAND COUNTY BLIND ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **17. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
Contingency fund
**Restricted funds**
Clubs
Awards for All - Pathway to
Independence
FB & PFB Lough (Community
Foundation)
Prime (Community Foundation)
Kickstart Scheme
Community Chest - Cafe
NLCF - Seeing It Your Way
Global-Keeping in Touch Through
Tech Clubs
Community Foundation-Kellet-Get
Active Project
Community Foundation-Roland
Cookson
**TOTAL FUNDS**|At 1/4/22
£
28,797
54,500
83,297
14,224
210
-
-
1,704
1,805
686
-
-
-
18,629
101,926|Net
movement
in funds
£
41,457
-
41,457
(2,838)
(210)
4,601
(12)
-
(902)
6,423
2,879
3,034
3,676
16,651
58,108|Transfers
between
funds
£
2,942
-
2,942
-
-
-
12
(1,704)
-
(1,250)
-
-
-
(2,942)
-|At
31/3/23
£
73,196
54,500
127,696
11,386
-
4,601
-
-
903
5,859
2,879
3,034
3,676
32,338
160,034|
|---|---|---|---|---|
continued...
Page 21
**NORTHUMBERLAND COUNTY BLIND ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **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)
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
NCC-Community Hub
Global-Keeping in Touch Through
Tech Clubs
Community Foundation-Linden Family
NCC-Supporting Vulnerable Adults
Ridley Foundation
Community Foundation-Kellet-Get
Active Project
Community Foundation-Roland
Cookson
Community Foundation-Newcastle
Building Society-Cafe Hub
Community Foundation-Jon Bell
**TOTAL FUNDS**|Incoming
resources
£
108,267
4,946
7,000
-
8,333
14,613
1,000
6,167
2,500
3,333
-
61,248
7,500
7,500
10,000
25,104
9,104
20,000
4,825
12,445
4,850
500
625
211,593
319,860|Resources
Movement
expended
in funds
£
£
(66,810)
41,457
(7,784)
(2,838)
(7,000)
-
(210)
(210)
(3,732)
4,601
(14,613)
-
(1,012)
(12)
(6,167)
-
(2,500)
-
(3,333)
-
(902)
(902)
(54,825)
6,423
(7,500)
-
(7,500)
-
(10,000)
-
(22,225)
2,879
(9,104)
-
(20,000)
-
(4,825)
-
(9,411)
3,034
(1,174)
3,676
(500)
-
(625)
-
(194,942)
16,651
(261,752)
58,108|
|---|---|---|
continued...
Page 22
**NORTHUMBERLAND COUNTY BLIND ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **17. MOVEMENT IN FUNDS - continued**
## **Comparatives for 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 23
**NORTHUMBERLAND COUNTY BLIND ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **17. MOVEMENT IN FUNDS - continued**
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)
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)|
|---|---|---|
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 the Client Connect project to help the community thrive.
## **Energy Saving Trust**
Delivered to combat Fuel Poverty as part of the Energy Redress Scheme with funding provided by the Energy Saving Trust.
continued...
Page 24
**NORTHUMBERLAND COUNTY BLIND ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **17. MOVEMENT IN FUNDS - continued**
## **National Lottery Community Fund**
Funding of £171,000 over three years for the "Seeing It Your Way Project"
## **Northumberland County Council**
A grant from the Community Hub Investment Fund for the development of the kitchen and café to provide opportunities for learning opportunities and to develop employability skills
Funding to support vulnerable adults and to reduce their social isolation.
## **R V Trust**
Funded a volunteer led car transport service.
## **Global's 'Make Some Noise'**
Provided one year's funding for 'Keeping in Touch Through Tech Clubs' to cover a part time Digital Support Tutor and overheads.
## **Funding through Community Foundation**
## **RB and PRB Lough**
Funding provided for the support of the blind and visually impaired.
## **Prime Fund**
Funding the salary of a Low Vision Co-ordinator
## **Ringtons**
Funding the salary of a Coffee Shop Assistant.
## **Linden Family**
Provided a Low Vision Award.
## **Kellet**
Providing 2 years funding for the 'Get Active'project to fund the salary of a Get Active co-ordinator for the visually impaired older people in Northumberland.
## **Roland Cookson**
Funding to improve the opportunities to access support services for older visually impaired people.
## **Newcastle Building Society**
Funding for the 'Café Hub' to provide hot food for the visually impaired older people.
## **John Bell**
Funding for volunteer expenses for transport services.
## **1989 Willan Charitable Trust**
Funded the Chief Officer's salary costs.
## **Transfers between funds**
The fund transfers represent the transfer of restricted funds to unrestricted funds where a portion of the grant funding has been used to purchase fixed assets. Other transfers represent the completion of a project with the transfer of the remaining funds to unrestricted.
Page 25
continued...
**NORTHUMBERLAND COUNTY BLIND ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **18. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2023.
## **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 2023**
|**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|2023
£
7,895
5,005
12,900
6,362
11,891
26,211
5,562
50,026
331
251,657
4,946
256,603
319,860
12,598
1,817
14,415
82,928
2,944
2,204
3,214
1,650
3,374
96,314|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|
|---|---|---|
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 2023**
|**Charitable activities**
Brought forward
Staff and volunteer training
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)**|2023
£
96,314
246
7,101
1,074
7,784
112,519
56,119
5,334
1,204
31,548
3,384
3,659
1,361
1,433
5,154
15,765
2,525
4,923
132,409
2,409
261,752
58,108|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)|
|---|---|---|
This page does not form part of the statutory financial statements
Page 28