REGISTERED COMPANY NUMBER: 04451537 (Englgnd gnd WAle$) REGISTERED CHARITY NUMBER: 1102386 Report of the Trustees and UnAudlted FlnanclAI Statements for the Year Ended 31 Mareh 2024 for Northumberland County 1nd AssoclAtlon Peter Weldon & Co. Ltd 87 Station Road Ashington Northumberland NE63 8RS
Northumberland County Blind Assoeiatio Contents of the Financial S¢aten)ents for the Year Ended 31 Mareb 2024 Page Chairyerson$ Stgtement Report of the Trnstees IDdependent Examiner's Report 9 to 10 Statement of Fln#n¢Sal A¢llvltles Balance Sheet 12 to 13 Iyotes to the Flnanelal Statements 14 to 29 Detsiled Ststement of Financial Aelivilies 30 to 31
Northumberl#Dd County Blind Association Chairyersons Statement for tbe Year Ended 31 M#r¢h 2024 Vision Northumberland continued lo expand and enhance service provision reaching people isolated and marginalised and Creating access to fundamental services with close to 3000 intervenlions and interactions this year. Our beneficiaries remain at the forefront of our OTganisation. We ensure service delivery through robust monitoring and evaluation with invaluable ftedback which helps us to provide a¢cess to person centred services which truly meets needs. Demand for services has increased with our development and outreach ieam identifying new service users. Vision Northumberland has sought to work collaboralively in partnership with key organisations to benefit our service users. In doing this we are bringing in imiovative prdctices which has already stsrted and will continue increasing into future years. We are reliant on grants from funders and lo this end fimdraising remains a critical and ever occurring tssk to ensure sustsinabiliiy of the organisation. This is pivotal to maintain services lo the beneficiaries and residents of the County of Northumlxrland. and to those funders who have provided grants we expr$ our extreme grntitude. We saw a change in our leadership team: wished Julie Boyack a happy retirement and welcomed Lorraine Storey to lead the staff team. Lorraine ha5 worked tirelessly in her new role, embracing all the challenges thal 5h¢ has had to face. We thank her so mu¢h for all the time. tireless effort and expert skills that she has brought to Vision Northumberland. On behalf of the whole board: Thank you, Lorraine. This ha8 also bttn a challenging year for the staff, and they have approached changes with profe55ionalism and positivity, providing exemplary service to our beneficiaries, we acknowledge the challenges they have faced and the transition into a new culture which has been welcomed with positivity. Thank you for all of your hard wo]*. And last but most important - thank you Volunteers - without you we could not manage. We value your hours and hours of car¢ and attention to our client group making them true benefi¢iari¢s of our services. Thank you so much. Mala Janes Page I
Nortbumberland County Blind Awelatlon Report of the Trn$tffs for ¢be Year Ended 31 Marth 2024 The trustees who ar¢ also directors of the charity for ihe purwses of th¢ Companies Act 2Th)6. present their report with the financial statements of the charity for Ihe year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statem¢nl of Recommended Pra¢ti¢¢ applicable to charities preparing their accounts in accordantt with the Financial Reporting Slandard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). Page 2
Northumberland County Blind Association Report of the Trustees for the Year Ended 31 March 2024 OWECTIVES AND ACTIVITIES ObJe¢tlves And Activities The long-terni goal of Northumberland County Blind Association trading as Vision Northumberland is. A society where a person with a sensory impairnient can realise and reach their potential. equipFd with tools to assist them to lead a life of possibilities where the impossible can become ih¢ possible. Our mlsslon ts. To enable people with a s¢nsory impaim)ent to gain greater independence, discover opportunities and provide access to servi¢es/activities which are afforded to their sighted peers. Vision Northumberland's (NCBA) aim is to represent and support sensory impaired people in practical ways to ensure that now and in the future people arc provided with access to person centred services which will equip them with skills, knowledge, and access lo servi¢¢s which will reduce marginalisation and promote social inclusion and assist towards empowering ih¢m. helping them make ¢hoices. to tske control, and seek opportunities be that social or employment and promote positivity and self-worth. Vision Northumberland (NCBA) will work in partnership wilh clients via a virtuous cycle of f¢edback in order that their needs are representative of the service offer. We will collaborate further and partner with key organisations lo support our clients, needs and to promote their aims and objectives lo a wider audi¢n¢¢. Our strateglc alms (202&2029) We wlll develop our work In Ilve key area$. l. Provide first sts8e intervention ASAP. 2. Provide access lo an integrated person-centred wrap around service provision. 3. Work to reduce isolation, marginalisation of those with sensory impairn)ent through access to services and evaluating and monitoring impact through our dedicaled outcome framewo. 4. Address high rates of depression, mental healih, wellbeing of those wilh sensory impairnient and support family/carers with access to one•tOryone counselling services and therapy talking sessions. 5. Create a¢¢ess to innovative practice extending r¢ach into areas of extr¢m¢ly rural isolation to tackle healih inequalities and rural disadvantage suffered from our beneficiaries. Worklng Framework Vision Northumberland INCBA) presently provides services 5UPPOrt and information to over 2000 people. Over the past year Vision Northumberland (and by implication the Board) has continued to see considerable change. A new CEO has been recruited who will audit provision and looks towards areas of innovative practice. Page 3
Northumberland County Blind Association Report ofthe Trnstees for the Yar Ended 31 March 2024 Over ihe past year we have reviewed and revised our Strategic Aims and Objective5 this to be further addressed in 2024125 with the recruitment of ihe new CEO. We have continued to mainiain strong partnerships with exisiing partners. especially Royal National Institute for the BliniL Visionary. and Blind Veterans together with our local partners. NorthumberlaThl County Council. Citizens Advice Bureau, and Lions Clubs International. Our General Purposes Committee continues lo meet monthly. The full Board meets bi-monthly. A forum of people who use Vision Northurnlrrlands services. chaired by a person with sight loss. meets regularly to support the ly)ard of Trustees in fulfilling its governance by providing feedbacK guidance, and a consultation mechanism. The IAdership TeAm The Trustees delegate the daY4(Y operational managemenL the development of strdtegy and th¢ overall leadership of the charity to Ihe Chief Executive Officer To facilitste effective 0ration& the Chief Executive Officer has 'delegated' authority. within tern)s of delegation approved by Trustees. for operdtional matters including finance and employmenl. Our Staff Team We employ excellent people with a wide range of skills to deliver our Sl81•St services and support our beneficiaries. As of 31 March 2024. we had 8 people on our payroll. all of whom work in part-time roles. Feedback from our beneficiaries state our staff are p)sitive, warni, friendly. and caring. They create a wonderful atmosphere for our beneficiaries at the Reiver House and apply a cultu of openness, wamith, and professionalism, and this they apply to all our partners. visitor& contacts and indeed every setting within and outside our organisalion and are a credil to lh¢ organisation. This has been a challenging year for the ieam, and faced with areas of ambiguity, the new CEO has assisted in provided much needed clarity with areas of chang¢ to the team and defining a Culture which promotes honesty and transparency, and the team have moved into a new era with the CEO with renewed enthusiasm. Our Volunteers Vision Northumberland has over 150 volunteers who are pivolal to the ope10n of the charity, they selflessly donate their time. knowledge, and skills to enrich our organisation. and to suPrt people affected by sensory loss. We continued to recruit volunteers throughout the year, with emphasis upon our essential driver scheme, sighted guiding, client connecl and assisling wsth our many activity projects. The support generaled by our volunteers equates to many thousands of pounds of in-kind supw)rt per year, and as such this support remains iniegral to Vision NorthUMberlan and therein we remain exceptionally grateful for the time they take out of their day to help SUPPOrt our beneficiaries. thank you. ACHIEVEMENT AND PERFORMANCE Page 4
Northumberland County Bllnd Associgtion Report of the Trustees for the Year Ended 31 Mgr¢h 2024 We Continue to collaborafr and partner with key organisations to identify areas as addressed by our beneficiaries towards the implementation of strategic plans and objectives to meet their needs. Mentsl health and wellbeing continue to be the major areas of concern to our beneficiaries, with 330/• of the aged population who suffer from sensory loss suffering from depression or mental health issues, this will continue to Ix a priority into the next year and is identified as an area of extreme need. We work closely with Northumberland County Council, RNIB and BID as part of the sensory pathway to provide access to services for people with sensory loss in Northumberland, with inforniation gained from the multipl¢ services provided to our b¢neficiaries and with feedback gained from robust monitoring, we help to inforni the wider framework of delivery for County service provision. S¢rvl¢¢ Provlslon ITITechnology: This continues to be a barrier for our beneficiaries and creates frustration to connection with work, family. and friends. We are collaborating with our beneficiaries I: I lo support them via our IT coordinator and create access to inforn)ation, knowledge and accessibility re computers and Apps. Low Vision Service: remains fundamental to our beneficiaries with ¢lini¢s ai Reiver House and outreach in ihe community with provision throughout the County. Equipment: We maintain a huge slock of low vision equiprnenl lo complement our low vision service a unique service and a stand-alone service offered in Northumberland Client Connect: Telephone supporvbefriending service continues to expand, providing essential support to those with sensory loss who suffer isolation. low mood or are in need or someone lo chat with and or support, guldance, and &ssistan¢e. Activities: Our activities conlinue to expand with new innovative services lo challeng¢ and create a can40 attitude and open a world of possibililies to those with sensory loss: water sports. photogrnphy exhibitions• golf and football showing that our beneficiaries can partake in activities affordoj to thal of their sighted p¢¢rs. Chatterbox Café: b&sed at Reiver House and run by our volunteers this continues to be the social hub for our beneficiaries with iwo meetings per week offering access to t¢al¢offeel dish of the day and a time to chat with friends all of which is free: this social hub continues to thrive. This now includes a session once a week from a local mental health charity for their walking group providing a safe space io partake in tea and ¢offe¢ after iheir walk. Volunteering: Volunteer support provides fundamental services to our beneficiaries wilh assistance in reception, administration, café, sighted guiding, and driving, this equating to hundreds of hours over a year providing essential support in kind to assist the charity. OutreachlDevelopment: essential to identifying and reaching those isolated. particularly in areas of rurality, and creating access to services to promote social inclusion with person ¢entred services towards pathways of POS5ibilities. R¢)om Hire,. We g¢nerate income from multiple sources including NHS eye clinics who also provide a valuable source of referrals. Page 5
Northumberland County Blind Assoelatlon Report of Ihe Trustees for tbe Year Ended 31 March 2024 Performance We provided near three thousand interventions year 2)124 with demand for services increasing* in particular for those with first stage diagnosis where essential supwrt and service proviston is required at this crncial stage of diagnosis. We have extended our reach into communities acknowledging the nwal geography and associated difficulties that our benefi¢iaries face with lack of accessible transport in rural settings, and the associated health inequalities and disadvantages which accompany those with disabilities. In this we have L2ken our services into the most remote areas in our quest to reduce marginalisation and isolation, seeking to provide access to services in homes and in Community provisions. Through fttdback from our beneficiaries with projects and general interactions they have rep)rted how fundamentsl this organisation is to providing a lifeline at a time of trauma and allowing them to realise Ihat there is life and purpose after sight loss. We have created rnultiple access to opportunlties social inleraclion4 accessibility and transportation services to allow our beneficiaries to access Services and thlls helping to enhance wellbeing of the individual, and in this we have worked with passion and detemiination in order to remove barriers. promote EM)Sitivity and decrease the percentage rate of thos¢ sutT¢ring from mental health and depression. In doing so we are working towards a level playing field for those sensory loss in particular those with visual impaimient and showing there is life after sight loss. Feedback and monitoring have shown the impmct we have had to those within ihe County of Northumlxrland. and in 24125 we seek to exlend and enhance service provision further to meel the ever demanding and incre8sin8 and seek io redress t1 imbalance of services to those with sensory los& Publlc beneflt The board of trustees confirni that they have complied with their duty in section 4 of the Charities Act 2006 to have due regard to the Charity Commission's genernl guidance on pJbli¢ benefit "Charities and Public B¢nefit". Northumberland County Blind Association's charitsble objectives are enshrined wiihin its articles and. as such, the Truslees ensure that this charter is carried out for the public Eenefit. 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. Page 6
Northumberland County Blind Associatlon Report of the Trustees for the Yur Ended 31 Mareh 2024 FINANCIAL REVIEW Reserves poliey 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. A minimum level of free reserves equating to at le&8t 3 months of unrestricted expenditure is considered sufficient to cover managemenL administration and sUprt costs through any funding shortfalls and to respond to emergency needs which aris¢ from time to time. In addition there 15 also a need to designate certain sums from free reserves as a Contingency Fund, set aside to settle the contractual obligatiOA8 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 contradual lease) £18,500 running costs lo ¢ov¢r salaries and bills until closur¢ Golng concern After making enquiri¢s the trustees have a rcasonable exwtion that the charity has adequate resources to continue for the foreseeable fUre. Accordingly. they continu¢ to adopt the going con¢em basis in preparing th¢ annual report and accounts. STRUCTURE. GOVERNANCE AND MANAGEMENT The organisation 15 a charitsble 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 charithble company, and the Charity ts governed under its Arti¢l¢s of Association. The organisation is governed by a Board of Truslees who are also Directors of the company. The trustees do not receive any remuneration for their services to the Charity. The trustees are elected at the annual genernl meeting by the rnembers of the organisation. REFERENCE AND ADMINisfRATIVE DETAILS Registered Company number 04451537 (England and Wales) Registered Charity number 1102386 Page 7
Northumberland County Bllnd Assoelatlon Report of the Trustees for the YeAr Ended 31 March 2024 Reglstered Reiver House Stsithes Lane Morpeth Northumberland NE61 ITD Trustees G R Bushell Ms M A Janes Ms J Leddy (appointed 241412023) J Moffat C J Offord (appointed 151512023) S M Taylor ARWade Independent Exgmlner Peter Weldon & Co. Ltd 87 Ststion Road Ashington Northumberland NE63 8RS Approved by order of th¢ Lx)ard of trustees on ...................................... . and signed on its behalf by: Truslee Page 8
Independent Examiner's Report to the Trustees of Northumberland County Blind Assoclation Independent examiner's report lo the trustees of Northumberland County Blind Assoclatlon ('the Company,) I retK)rt to the Charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024. Responslbllltle$ and b2sls of report As the charity's trustees of the Company (and also its dI¢t0 for the PUryK)ses of company law) you are responsible for the preparntion 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 oul under Section 145 of the Charities Aet 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. Page 9
Independent Examlner's Report to the Trustees of Northumberland County Blind Association Independent examiner's Statement Since your charity's gross incotne exceeded £250,000 your examiner must be a member of a listed body. I can confimi that l am qualified to undertake the examination because l am a member of the Jnstitut¢ of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirni that no matters have Come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act: or the accounts do not accord with those records. or the a¢¢ounls do not comply with the accounting requirements of Section J96 of the 2006 Act other than any requirement that the accounts give a true and fair view which As not a matter considered as part of an independent examination. or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounling and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Rep)rting Standard applicable in the UK and Republic of Ireland {FRS 102)). I have no concerns and have come across no other matters in ¢onneclion wilh the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. Peter Weldon The Institute of Chartered Aceouniants in England and Wales Peter Weldon & Co. Ltd 87 Station Road Ashington Northumberland NE63 8RS Date: ............................................. Page 10
Northumberland County Blind Association Statement of Flnaneial Activities for the Year Ended 31 Mar¢h 2024 2024 Total funds 2023 Total funds Unrestrieted Restrl¢ted funds funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 10,965 2.157 13,122 12.900 CharAtable activltles Restricted Funds Club Income Grant Income 1,200 5,068 316,377 1,200 5.068 328.877 4,946 251,657 12,500 Other trading activities Investmenl income 56,548 56,548 1.634 50,026 331 Totsl 81,647 324 802 406 449 EXPENDITURE ON Raising funds 18,001 7,257 25,258 14,415 ChArltoble Actlvltles Project relaied costs Staff and volunteer costs Premises costs Administrative costs Club Expenditur¢ 1,650 162.528 50,972 24,403 7.784 27,147 29.563 17,942 167.153 21,073 30.269 6,440 194,300 50,636 48,211 6.440 Total 232 192 261752 NET INCOMEI{EXPENDITURE) (11.006) 92,610 81,604 58,108 RECONCILIATION OF FUNDS Total funds brought forward 127,696 32.338 160,034 101,926 TOTAL FUNDS CARRIED FORWARD 116690 124948 241638 160034 The notes forni part of these financial statements Page 11
Northumberland County Bllnd Association Balance Sheet 31 March 2024 2024 Total funds 2023 Total funds Unrestricled Restricted funds funds Notes FIXED ASSETS Tangible assets 15 2.123 10,039 12,162 5,470 CURRENT ASSETS Debtors Cash at bank and in hand 16 4,702 159,474 4,702 290,899 4,2?2 217,503 131.425 164,176 131,425 295,601 221,725 CREDITORS Amounts falling due within one year 17 (49.606) (16,519) (66,125) (67,161) IYET CURRENT ASSETS 14.570 114.906 229.476 154.564 TOTAL ASSETS LESS CURRENT LIABILITIES 116,693 124.945 241,638 160.034 NET ASSETS 16.693 124.945 241.638 160 034 FUNDS Unrestricted funds Restricted funds 19 116.693 124.945 127,696 32,338 TOTAL FUNDS 241,638 160,034 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended i l March 20?4. The niembers have not required the Company to obtain an audit of its financial statements for ihe year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their reSnSIbIlitieS for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies A¢1 ?006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at ihe 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 statemenls, so far as applicable lo the haritsble company. The notes forni part of these financial statements Page 12 continued...
]Yorthumberland County Bllnd Assoclatlon Balan¢e Sheet- Continued 31 March 2024 Thes¢ 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 . and were signed on its behalf by". Trustee The notes fonn part of these financial statements Page 13
Northumberland County Blind Association Notes to the FiDan¢ial Statements for the Year Ended 31 Mar¢h 2024 ACCOUNTING POLICIES Basis of preparlng ihe fingnclal $tAtements The financial slatements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Siatement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (eff¢¢tAve I January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companie5 Act 2006. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will b¢ re¢¢ived and the amount can be measured reliably. Expendlture Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be MeaSud reliably. Expenditure is accounted for on an accruals basis and has been classifjed under headings that aggregate all cost related io the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment bul not accrued as expenditure. Tanglble fixed assets Depreciation is provided at the following annual rates in order lo write off each asset over its estimated useful life. Plant and machinery Fixtu$ and fittings Computer equipment 330/0 on cost per annum 330/0 on cost per annum 330/0 on cost per annum Taxation Th¢ Charity is exempi from corporation tax on its charitable activities. Fund accounting Unrestricled funds can be used in accordance with the charitable objectives at the discretion of the truslees. Restricted funds can only be used for particular reslricted purposes within the objects of the charity. Restrictions arise when specifjed by the donor or when funds ar¢ raised for particular restricted purposes. Further explanalion of the nature and purpose of exh fund is included in the notrs to the financial slatements. Page 14 continued...
Northumlxrl*nd County Bllnd Asso¢latk•n Notes to the Financial Statements- eoDlinued for the Year Ended 31 Mar¢h 2024 ACCOUIYTING POLICIES - continued Pension costs 2nd other post-retirement benefits The ¢haritable company operates a defjned contribution pension scheme. Contributions payabl¢ to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. DONATIONS AND LEGACIES 2024 2023 Donations Legacies 13,122 7,895 13,122 12,900 OTHER TRADING ACTIVITIES 2024 2023 Fundraising events Equipment sales Renial income Other income 4,089 17.514 29,360 5,585 6.362 11.891 26,211 5.562 56,548 50,026 INVEsfMENT INCOME 2024 2023 Dep)sit account interest 331 Page 15 continued...
Northumberland County Bltnd Assoelstton Noles to the Finanehal Statements - continued for the Year Ended 31 Mgr¢h 2024 IIYCOME FROM CHARITABLE ACTIVITIES 2024 Total actlvitles 2023 Tolal aetivldes Re$trieted Funds Club Income Crant Income Grants Club income 1.200 328.877 330,077 5,068 251,657 4,946 5,068 1,200 5,068 328.877 335,145 256,603 Grants received, included in the above, are as follows: 2024 2023 Greggs Foundation FB & PFB Lough Energy Saving Tnt Community Foundation Ringtons RV Trust The 1989 Willan Charitable Trust Community Chest - Cafe NatTonal Lottery Community Fund Awards for All Sir James Knott Trust NorthurnbeTland County Council Global Ridley Foundation B&Q 7,000 8,333 14.613 28.524 6,167 2.500 3.333 1,667 34,928 2,122 7,500 1,200 67,802 61.248 7,500 7,500 30,000 25,104 4,825 4,375 12,500 2.500 5,000 5,000 5,000 50,000 Lottery Community FuTtd N'land Councils Com Chest Garden NCC Energy Fund Vine 1,000 2,500 Leech Edward Gostling Endowment 100,000 10,150 Health P¢rsimmon Rothley Trust Adapt NE - Healthwatch Barbour Foundation 1,000 1,000 5.500 i 0.000 7,500 Carried forward 320.744 ??4.147 Page 16 continued...
Northumberlaud CouDty Blind Associatio Notes to the Finaneial Statements - eODtinued for the Year Ended 31 Mareh 2024 INCOME FROM CHARITABLE A1VITIEs- continued 2024 2023 Brought fonvard Edward Gostling Foundation Vision and Hearing Support Screwfix Will Charitable Trust Asda Masoni¢ Charitable Foundation William Webster Joicey 320,744 5,000 224,147 5,000 71)0 5,000 7.000 810 5,000 3,000 3.i3i 330,077 250,657 RAISING FUNDS Raising donations and legacles 2024 2023 Equipment for resale Fundraising 17,829 7.429 12,598 1,817 25,258 14,415 CHARITABLE A1VITIEs COSTS Grnnt funding of activities (see note Direct Costs (see Dote 8) Support costs (see note 10) 9) Totab Staff and volunteer costs Premises costs Administrdtive costs Club Expenditure 118,440 75,860 50,636 27.757 50,636 48,211 6.440 1,318 6.440 19.176 126.198 19.176 154.213 299.587 Page17 continued...
Northumberland County Bllnd Association Notes to the Finaneial Statements - ¢ontlnued for the Year Ended 31 March 2024 DIRECT COSTS OF CHARITABLE ACTIVITIES 2024 2023 Staff costs Advertising Sundries Staff travel Staff and volunte¢r training Volunteer expenses and trdinin Recruitmenl Club expenditure 100,617 1,318 88,076 3,214 1,650 3,374 266 7,081 1,074 4.196 200 10,538 2,889 6,440 126.198 11?.519 GRANTS PAYABLE 2024 2023 Administrative costs 10. SUPPORT cosrs Governance eosts Other Totals Staff and volunt¢¢r costs Premises costs Administrative costs 75,860 50,636 75,860 50,636 150616 3.597 154 213 I I. NET INCOMEI(EXPENDITURE) Net income/(expenditure) is stated after charginW{crediling): 2024 2023 Depreciation - owned assets 8.386 15.898 Page18 continued...
Nortbumberland County Bllnd Assoeiatlon Notes to Ihe Flngneial Statements - ¢ontinu¢d for tbe Year Ended 31 March 2024 12. TRUSTEES, REMUNERATION AND BENEFITS There were no trustees. remuneration or other benefits for the year ended 31 March 2024 nor for the year ended J l March 202J. Trustees, expenses There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. 13. STAFF COSTS 2024 2023 Wages and salaries Social security costs Other pension costs 163,124 5.358 139.047 8.160 3,526 176 174 150733 The key management personnel. including ihe trustees. are listed uThler Reference and Administrative Details. The totsl employee benefits of the key management personnel. including Social Security, were £34,665 (2023 - £39,965). The average monthly number of employees durin8 the year was as follows: 2024 2023 Direct staff Management and administration 10 No employees received emoluments in excess of £60,000. Page 19 continued...
Northumberland County Blind Assoelation Notes to the Financial StatemeDts - ¢ontinMed for the Ytgr Ended 31 March 2024 14. COMPARATIVES FOR THE STATEMENTOF FINANCIAL ACTIVITIES Unrestricted Restrleted funds funds Total funds INCOME AND EIYDOWMENTS FROM Donations and legacies 12.900 12,900 Charitable Aclfvltles Club Income Grant Incorne 4,946 206,647 4,946 251,657 45,010 Other trading activilies Investment income 50,026 331 50,026 331 Totgl 108 267 211593 319860 EXPENDITURE ON Raising funds 14,415 14.415 Charltgble 4¢11vltles Project related costs Staff and volunteer costs Premises costs Administrative costs Club Expendilure 911 32,417 15,593 3.474 739 1,650 162,528 50,972 24,403 35,379 20,929 7,784 Totsl 194.942 261752 NET IIYCOME Transfers between funds 41.457 16.651 58.108 Net movement In fund$ 44,399 13,709 58,108 RECONCILIATION OF FUNDS Total funds brought forward 83,297 18.629 101,926 TOTAL FUNDS CARRIED FORWARD 127.696 32,338 160,034 Page 20 continued...
Nortbumberland County B16nd Asso¢latlon Notes to the Financial Statements - Continued for the Year Ended 31 March 2024 IS. TANGIBLE FIXED ASSEIS Fixtures and fittings Plant and machinery Computer equipment Totals COST At l April 2023 Additions 24,805 320 15,034 13.026 10247 50.086 15.078 At 31 March 2024 28.060 65.164 DEPRECIATION At l April 2023 Charge for year 24.805 105 13.384 5.585 6.427 2.696 44,616 At 31 March 2024 53,002 NET BOOK VALUE At 31 March 2024 215 9.091 2.856 12,162 At 31 March 2023 1.650 3.820 I& DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade debtors Prepayments and accrued income 3,626 1.076 i,032 4.702 Page21 continued...
Northumberland County Blind Association Notes to tbe Finaneial Stat¢meDts- continued for the Year Ended 31 March 2024 17. CREDITOKS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade creditors Accruals and deferred income 1.652 2.713 64,448 66.125 67.161 Page 22 continued...
Nortbomberland County BIIDd Assoelatlon Notes to the Financial Statements- continued for the Year Ended 31 Mgrcb 2024 I& MOVEMENT IN FUNDS Net movement in funds At 3113124 At 114123 Unr&strieted funds General fund 127,696 (11,003) 116,693 Restrleted funds FB & PFB Lough The 1989 Willan Charitable TTh¢ Community Chest - Cafe NLCF - Seeing It Your Way Global Kellet Roland Cookson 4.601 (4.601) (729) (903) {2.836) (2.879) {2.650) (729) 903 5,859 1879 i,034 3.023 384 3.676 {i,676) (i) 3050 3,350 Ne1¢ Building Society B&Q N'land Councils Com Chest Garden Vine (i) 3.350 441 1,270 100,000 Lions I Coop Edward Gostling Thriving Together- Health Inequalities Clubs Community FoUnd10n Garden 1.270 100,000 I lJ86 (1,372) 2,500 10,014 32,338 92,607 124.945 TOTAL FUNDS 160.Oi4 81.604 241,638 Page 2) continued...
Northumberland County 1nd Asso¢l#llon Notes to the Financial Ststements - con¢iDued for th¢ Yar Ended 31 March 2024 18. MOVEMENT IN FUNDS- continued N¢t movement in funds. included in the alx)ve are as follows: Incoming resources Resourtts Mov¢ment expended In funds Unreslrieted funds General fund 81,647 (92,650) (11,003) Restri¢ted funds FB & PFB Lough Ringtons The 1989 Willan Charitable Trust Community Chest- Cafe NLCF- Seeing It Your Way Sir James Knott Trust Global Kellel Roland Cookson 1.667 2.122 7.500 1.200 67.802 4,375 12.501 24.70) (6.268) (2,122) (8.229) (2.103) (70.638) (4,375) {15.)80) (27,i5i) (4.601) (729) (903) (2.836) (2.879) (2,650) 4.851 (8,527) (1.001) (3.676) (i) Newcastle Building Society Jon Bell 1.875 {1.875) (1.650) (5.000) (1,650) (50,000) B&Q 3.i50 Lottery Community Fund N'land Councils Com Chest Garden NCC Hardship Fund Vine 3050 50,000 1.000 2,5CHJ 2,501 2,155 i 00.000 10.149 5.068 (559) (2.500) (2.501) (885) 441 Leech Ridley Lions I Coop Edward Gostling Thriving Together- Health Inequalities Clubs Masonlc Fund Joicey Community Foundation Garden 1.270 i 00.000 I,i43 (1,37?) (8,806) (6.440) {i.3ii) (I,(NK)) 2.500 2.500 324.802 232.195) 92,607 TOTAL FUNDS 406,449 3?4,845) 81.604 Page 24 continued...
NorthumberlaDd County Blind Association Notes to the Financial Statements - Continued for the Year Ended 31 March 2024 I& MOVEMENT IN FUNDS- Continued Comparatives for movement in funds Net ovement In funds Transfers between funds At 3113123 At 114r22 Unrestrlcted funds General fund Contingency fund 28,797 54.5CKJ 41,457 2,942 73,196 54,500 83.297 41.457 2.942 127.696 Restricted funds Awards for All - Pathway to Ind¢p¢nden¢e FB & PFB Lough Prime (Community Foundation) 210 (210) 4,601 4,601 (12) 12 (1,704) Kickstart Scheme Cornmunity Chest- Cafe NLCF - Seeing li Your Way Global Kellet Roland Cookson 1.704 .805 686 (902) 903 5,859 2,879 3.034 (1,250) 2,879 3.034 3,676 3,676 Clubs TOTAL FUNDS 101926 58,108 160.034 Page 25 continued...
Northumberland County Bllnd Assoeiition Notes to the Financfial StAtements - Continued for the Year Ended 31 Mareh 2024 18. MOVEMENT IN FUNDS- continued Comparative net movemenl in funds, included in the above are as follows: Intoming resources Resources expended Movement in funds Unrestri¢t¢d funds General fijnd 108.267 (66.810) 41.457 Restrleted funds Greggs Foundation Awards for All - Pathway to Independence FB & PFB Lough Fuel Poverty Prime (Community Foundalion) 7.000 {7,000) (210) (3,732) (14,613) (210) 4,601 8.333 14,613 1.000 6,167 2,500 3,333 (1,012) (6.167) (2,500) (3,333) {902) (54,8?5) (7,500) (7,500) {io,000) (22,225) (9,104) (20,000) (4,825) (9,411) (12) Ringtons RV Trust The 1989 Willan Charitable Trust Community Chest- Cafe NLCF - Sccing It Your Way Awards for All - Client Connect Sir James Knott Trust NCC-Community Hub Global Community Foundation-Linden Family NCC-Supw)rting Vulnernble Adults Ridley Foundation Kellet Roland c(ksOn {902) 6,423 61,248 7,500 7.500 i 0.000 25.104 9.104 20,000 4.825 1 ?.445 2.879 3.034 4,850 500 (1,174) (500) 3,676 Newcastle Building Society Jon Bell 625 4.946 (625) 7,784) Clubs 211,593 194.942) 16,651 TOTAL FUNDS 319,860 261752) 58,108 Page 26 continued...
Northumberland County Blind Assoclgtlon Notes to the Flnanclal Statements - continued for the Year Ended 31 Mareh 2024 18. MOVEMENT IN FUNDS- continued A current y¢ar 12 months and prior year 12 months combined position is as follows: Net movement In funds Transfers between funds At 3113n4 At 114122 Unrestricted funds General fund Contingency fund 28,797 54.500 30,454 2.942 62,193 54.500 83.297 30.454 2.942 116,693 Restrleted funds Awards for All - Palhway to Independen¢e Prime (Community Foundation) 210 (210) {12) 12 (1,704) Kickstart Schem¢ The 1989 Willan Charitable Trust Community Chest- Cafe NLCF - Seeing It Your Way Kellet Newcastle Building Society 1,704 (729) (1.805) 3,587 384 {1) 3,350 3,350 (729) 1.805 686 (1,250) 3,023 384 (i) 3,350 3.350 B&Q N'land Councils Com Chest Garden Vine 441 1,270 i 00,000 1,343 (4,210) Lions I Coop Edward Gostling Thriving To8ether- Health Inequalilies Clubs Community Foundation Garden 1,270 i 00,000 ,343 10,014 ?,500 14,224 18,629 109,258 124.945 TOTAL FUNDS 101.926 139.712 241.638 Page 27 continued...
NorthumberlAnd County Blind Assoelatlon Iyotes to the Flnanci*l Statements - eontlnued for the Year Ended 31 March 2024 18. MOVEMENT IN FUNDS- ¢ontinued A current year l ? months and prior yvdr 12 months combined net movement in funds, included in the above are as follows: IncomiDg resour¢es Resourees expended Movement In funds Unrestrlcted funds General fund 189,914 (159,460) 30,454 Restrteted funds Greggs Foundation Awards for All - Pathway to Independence FB & PFB Lou8h Fuel Pov¢rty Prime (Community Foundation) (7.000) (210) ( i 0,0)) (14,613) (210) 10,000 14.613 (1,012) (8,289) (2.5LM)) (11,562) (3.005) (125,463) (7.5LM)) (11.875) ( i 0,000) (37,605) (9,104) (20,000) (4,825) (J6.764) (12) Ringions R V Trust The 1989 Willan Charitable Trust Community Chest- Cafe NLCF- Seeing It Your Way Awards for All - Client Conne¢¢ Sir James Knott Trust NCC-Communily Hub Global Community Foundation•Linden Family NCC-Supporting Vulnerable Adults Ridley Foundation Kellet Roland Cookson 8.289 2.500 10.833 1.200 129.050 7,500 11,875 10.000 37.605 9,104 20,000 4,825 (729) (1.805) 3.587 384 9.701 1.500 (9,701) (1.501) Newcastle Building Society Jon Bell (i) ?,500 5.000 (2.500) (1,650) (S,0) (1,650) (50,000) B&Q Lottery Community Fund N'land Councils Coln Chest Garden NCC Hardship Fund Vine 3,350 5,000 50.000 3.350 1,000 ?,500 2,501 2.155 i 00,000 (559) (2.500) (2,501) (885) Leech Ridley Lions I Coop Edward Gostling 1,270 100,000 Page 28 ¢oniinued...
Northumberland County Blind AssoeiatiOD Notes to the Financial Statements - CODtinued for the Yegr Ended 31 March 2024 I& MOVEMENT SN FUNDS- Continued Thriving Together- Health Iwualities Clubs Masonic Fund Joicey Community Foundation Garden 10.149 10.014 3.3)) (8,806) (14.224) {3.33i) { I.OLK)) (4,210) 2.500 536 J95 427.1)7 109 258 TOTAL FUNDS 726J09 586,597) 139712 19. RELATED PARTY DISCLOSURLS There were no r¢lated party transactions for the year end¢d 31 March 2024. Page 29
Northumberland County Bllnd Assoekntlon Detalled St9tement of Financial Activities for the Year Ended 31 M2reh 2024 2024 2023 INCOME AND ENDOWMENTS Donatlons and Itgatles Donations Legacies 13,122 7,895 13,122 12,900 Other Iradlng a¢tlvhtA¢s Fundraising events Equipm¢nl sales Rental income Other income 4,089 17.514 29,360 6,362 11,891 26,211 56,548 50.026 Investment Income Deposit account interest 1.634 331 Charlt4ble actlvltles Grants Club income 330,077 251.657 335 145 Tot81 In¢omlng resour¢¢s 406,449 319,860 EXPENDITURE Ralslng donatlons and legacles Equipment for resale Fundraising 17,829 12,598 25,258 14,415 Charitable aetivltles Wages caled forward 95,432 95,432 82,928 82,928 This page does not forni part of the slatulory financial statements Page 30
Northumberland County Bllnd Association Detailed Statement of Financial Activities for the YtAr Ended 31 March 2024 2024 2023 CharltAble aetivitles Brought forward Social security Pensions Advertising Sundries Staff travel stsff and volunteer training Volunteer cxpenses and training Recruilm¢nt Club expenditure Grants to individuals 95,432 3,596 1.589 1,318 82.9?8 2,826 2,322 3.214 1,650 3,374 266 7,081 1,074 7,784 4,196 200 10,538 2,889 6.440 145,374 12,519 Support costs Other Wages Social security Pensions Rates and water Insurance 67,692 1,762 6,103 33,374 3,960 56,119 5,334 1,204 31,548 3,384 L 11 Light and heat Telephone Postage and stationery Sundries Repairs and renewals Legal and professional Depreciation of tsngible fixed assels 4,291 1,843 2.739 8,042 11,004 1,420 8,386 3,659 1,361 1,433 5,154 15,765 2,525 150,616 132,409 Govern2n¢e eosts Accounlancy and legal fees 2,409 Total resources expended 324,845 261.752 Ntt ineome 81.604 This page does not fom) part of the statutory financial statements Page31