COMPANY REGISTRATION NUMBER 07406511
LOOK NATIONAL FEDERATION OF FAMILIES
WITH VISUALLY IMPAIRED CHILDREN
COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
31 MARCH 2024
Charity Number 1140471
•￿INu3R4*
24112r2024
CWPANIES HOUSE
#161

LOOK NATIONAL FEDERATION OF FAMILIES WITH
VISUALLY IMPAIRED CHILDREN
COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
CONTENTS
PAGE
Trustees annual report
3to12
Independent examine¢s report to the members
13to14
Statement of financial activities (incorporating the
income and expendrture account)
15
Balance sheet
16
Notes to the financial staternents
17to22
The following pages do not forni part of the financlal statements
Detailed statement of financial activities
23to27

LOOK NATIONAL FEDERATION OF FAMILIES WITH
VISUALLY IMPAIRED CHILDREN
COMPANY LIMITED BY GUARANTEE
TRUSTEES ANNUAL REPORT
YEAR ENDED 31 MARCH 2024
The trustee5, who are a150 directors for the purposes of Company law. present theiT report and the
unaudited financial statem¢nts of the ¢ompany for th¢ year ¢nded 31 March 2024.
REFERENCE AND ADI￿￿[s￿lATIyE DETAILS
Registered charity Dame
IL)ok National Federation Of Families With Visually
Impaired Children
Cbarity regislrgtlon number
1140471
Company registration number
07406571
Priatipal office
Wall Street
Th¢ Fred Bulmer Centre
Hereford
FtR4 9HP
Registered offi¢¢
The Fred Bulmer Centre
Wall Street
Hereford
HR4 9HP
Tbe trustees
The trustees who served th¢ company during the period were as follows:
Dr M Wolffe
A Rand
N Bowen QC
C Jam¢s
S ElnusaiTi
S MorTiS

LOOK NATIONAL FEDERATION OF FAMILIES WITH
VISUALLY IMPAIRED CHILDREN
COMPANY LIMITED BY GUARANTEE
TRUSTEES ANNUAL REPORT (cont'd
YEAR ENDED 31 MARCH 2024
Empowerillg Cbildr¢D, YopnE People and Families living wilh Visp*l Impairment
About LOOK
LOOK is a UK chaTity dedicated to supporting children. youn8 people aThl families living with visual
impairment.
Through our tailored services. we provide:
- Menloring.. Pairing young people with trained mentors who shar¢ their lived ex￿rIenCe of sight loss.
fostering confidence and independence.
- Parentlcarer Support: Offering peer-l¢d support groups and resources to empower familie5
navigating the challenges of raising a child with visual impaimient.
- Events and Community Building.. Hosting incI￿1ve events and activities like LOOKfest, confidence-
building residenlials, and inforniativ¢ webinars to connect and inspire our community.
- Practical Resources: Providing advice. workshoF6, and accessibl¢ holidays to ensure families feel
support¢d in ¢v¢ry a5￿Ct of life.
At LOOK. we believe that with the right supporL ev¢ry child with visual impairment can thriv¢. and
every family can feel empowered.
2023- 2024 Achievements:
This year, LOOK has continued to d¢velop its service5 and deepen its impact. empowering children,
young people and families living with visual impaim)ent (VD- With a clear mission to foster & world
where they are valu¢d. included. and equipped to succeed. LOOK has become a vital lifeline for so
many across th¢ UK.
LOOK Mentoring Programme
Our pioneering mentoring programm¢ pairs VI mentees with trained mentoTs who share their lived
experience of sight loss.
Progress 2023-2024.
190 trained VI mentors supported 193 mentoring partnerships.
We trained 42 new mentors 2nd offered 40 professional development sessions to enhance the
skills and employability of our youth menlor tearn.
Our University mentoring programme continues to support visually irnpaired SDJdents as they
move into Higher Education with confidence.

LOOK NATIONAL FEDERATION OF FAMILIES WITH
VISUALLY IMPAIRED CHILDREN
COMPANY LIMITED BY GUARANTEE
TRUSTEES ANNUAL REPORT (confd)
YEAR ENDED 31 MARCH 2024
Mentor Project Imp4ct:
Survey results demonstrate the progrdmme's impact:
930/0 of mentees rep)rted increas￿ confidence.
950/0 of mentors said mentoring improv¢d their skills and employability.
IOO•/o would recommend becoming a LOOK Mentor.
"Having a LOOK mentor changed my life. Ifeli alone unlil Imel someone who truly undersiood. Now
Ifeel confideni aboul myfuture and even gave a Braillepre5e￿dl10n lo my classlll_ Menlee, aged 14
Parentlcarer Support
Parents of children with visual impairnieni face many challeng￿. L(K)K's supFM)rt youps and
initialives, including the Hulthy Par¢nt Carer course. provid¢ the vital inforniation and guidance
parents ne¢d when coming to ierms with their child's diagnosis and advo¢atin8 for their educational
support.
We Tan 24 parent support groups this year connectin8 451 parentlcareTS.
IOOYts of attendees Teported improved cmolional wellbeing.
We launched our pilot Healthy Parentlcarer Course. working with The University of Exeter- a 12
week transforniative initiative desigtt￿ to support th¢ wellking of pa￿nts and carers of children with
visual impairn)enl. Through structured peeT-led sessions, the programme provides pwtical lools.
emotional support. and strategies to help parents manage stress, build r¢silienc¢. and maintain their
own health while navigating the challenges of raising a child with visual impainnent and often other
additional needs too. Participants consistently re￿rt improved emotional wellbeing and a stronger
sense of community. One parent shared:
'LOOKhas been a lrfeline. 7ke advice. sharedexperiencu. and eommwiity syppori hove made a
world ofdifferencefor ourfamily."
Transforniational Events Programme
This year. LOOK hosted 119 ¢vents, engaging 1852 participants. including".
A confidence-building residential at Jamie's Fann.
The much-loved LOOKf¢sL attended by 150 participanty fostering skills-sharing and
onnection.
Monihly online inforn)ation events aimed at parentlcarers. PTofessionals. and young Vt
people. These Covered topics su¢h as transitioning from primary to secondary school.
managing finances. moving into independent life, and advocating for your needs 15 a student
with visual impairn]enL

LOOK NATIONAL FEDERATION OF FAMILIES WITH
VISUALLY IMPAIRED CHILDREN
COMPANY LIMITED BY GUARANTEE
TRUSTEES ANNUAL REPORT (conYd}
YEAR ENDED 31 MARCH 2024
LOOK F¢5t 2023:
LOOKfest is the first and only family festival in the UK designed specifically for children and young
people with visual impaimlent, their families. and supporters. C￿¢[Cated with our youth mentors. the
festival is a vibrant celebration of community and empowernjent. Our mentor5 volunteer to help run
Ihe festival. leading iheir own workshops. serving food. and facililating sessions. This hands-on
involvemeni provides them with vital work experience, builds their confidenc¢. and show¢as¢s th¢
incredible tslent and dedication of thes¢ young peopl¢.
LOOKfest offers a Uniq￿ space for cortn￿tiOn. skill-5harin& and fun, helping families feel less
isolated and empowering young people with visual impairnient to embrace their pjtential in a
SUPPOrtive community.
As one parent shared..
"We made grealfriends wilh oiherfamilies ai LOOKfesÉ. apkl it WIV so good to see all iheyoung
mentors. Camping is hardwiih thefomily, btsl LOOKgave tk camping andfestival experience we
wanted. Can t waitfor nextyeariiN*
A¢hievem¢nts at a Glan¢¢
We'v¢ re￿hed over 5.000 peopl¢. indicaling that we have 5UPPOrted MO￿ beneficiaries.
Worked with and received referrals from over 70 local authorities across the UK.
Answered 1.112 helpline Calls and emails.
tklivered 15.600 hours of online mentorin&
Supported I90 volunteer Youth mentors and 193 mentoring partnerships
Delivered 119 events, engaging 1852 participants
Impact Stories
'LOOK showed me ihai losing my sigh doesn ? mean losing myfvure. Mentoring empowered me to
grow, and now I n4n my own business."_ Menlor
"The eonneclions my daughter hos made ihrough LOOK have &ven her confidence and ihepraclicol
lips she needed to thrive.
- Parenl
Looking Ahead
With growing demand for our servI￿s, LOOK is committed to expandin8 its reach and ensuring no
young person or family affexted by visual impaimient feels isolated.

LOOK NATIONAL FEDERATION OF FAMILIES WITH
VISUALLY IMPAIRED CHILDREN
COMPANY LIMITED BY GUARANTEE
TRUSTEES ANNUAL REPORT (cont'd)
YEAR ENDED 31 MARCH 2024
In respons¢ lo a continued growth in demand for our services we have increased our team of stsff
and volunteers, so as to reach more beneficiaries across the UK with our unique model of holistic
support. W¢ have deVelo￿d OUT regional mentoring services in Sussex, London and Hereford, with
support from Blat¢hington Court TrusL Vision Foundation and H¢r¢ford Community Fund. EF
Bulmer Trust re5pectivety. To support this expansion of the MentOT Project team, we have
str¢n8thened our infraStrUc￿re by investing in more administration and communications staff.
Connectionsl New Partnerships:
We have continued to build robust and trusted relationships with eye h¢ahh professioDa15. education
services and oth¢r ¢harities. New I￿al authority and eharity Telationships have been built across the
UK and we're recognised by statutory and non-statutory servi￿5 for our valuable youth serYic¢.
This is reflected in a steady growth of referrals from local authoritie5 and teachers, nationwid¢.
LOOK Scarboroy£h Holiday Flat
Look is extrem¢ty grdteful to The Hendersons and the Norfolk Group for the gift of the holiday flat
in Scarborough. The flat continues to provide hugely valuable respite for families dealing with VI
and complex needs, offering much n¢¢d¢d short breaks at an affordable rate. This year we have
invested in re￿rbIshlng the property, io ensure it off¢TS the highest standards of accessibility and
comfort to our Vt beneficiarles.
STRUCTURE, GOVERNANCE AND MANAGEMElYr .
tA)ok is a Registered Charity in England and Wale4 number 1140471 and a Registered
Company Limited by Guarantee. number 07406571. I￿k is governed by a Memorandum and
Articles of Association. The Charity w8s founded and constituted in 1991. first register¢d in
1992, with fvture amendments to its Constitution in 1995 and 1998. The Memorandum and
articles of Association weTe revised and updated in 2011. In October 2010 Look was
re8lStered ￿ a Company Limited by Guarantee and as a consequence re-re8iStered with the
Charity Commission in February 2011. As a charitable company. tL)ok began its activities as
from 1st April. 2011. at whi¢h point the unincorporated Look (Regisiered Charity number
1007282) stopped operating and its assets have been transferred to Look &$ a Charitable
Company (R¢gist¢red Charity number 1141M71).

LOOK NATIONAL FEDERATION OF FAMILIES WITH
VISUALLY IMPAIRED CHILDREN
COMPANY LIMITED BY GUARANTEE
TRUSTEES ANNUAL REPORT (cont'd)
YEAR ENDED 31 MARCH 2024
STRUCTURE. GOVERNANCE AND MANAGEMENT (cont'd)
The Trustee5 of LOOK who aTe also the Directors for the purp)5e of Company law. have the
overall rcswnsibility for the 8overnan¢e and the strate8i¢ diTection of th¢ charity. Th¢ Chair.
Vice Chair and Treasurer aT¢ ¢l¢ct¢d annually. They then appoint the other Trustee5 who are
re¢ruiled io provide ihe range of skills and exF¢rtis¢ to ¢ff¢¢tively govem the Chariry. The
Board of Trustees meets r¢8ularly to review strategy and perforniance and agree budgets.
An induction pack has been developed. which is available to all existing and newly recruited
Trustees. This includes various Charity Commission publications. a copy of the Memorandum
and Articles of Association. published Tru5t¢¢s Annual Report and Accounts, financial
procedures, risk assessment documents. th¢ CUTr¢nt business plan. working bud8¢t. and the
roles and r¢sponsibilities of a Trustee and the Board.
On a d&y to day basis the orgonisation is managed by the Director. Charlotte Carson. who has
the overall responsibility for straiegic plannin& operational managemenc human and
financial resources and seryice.
Risk Mgna
ement
The Board is responsible for the rnanageTnent of the risks faced by the charity. Detstl¢d
considerations of the risks are delegated to the Dir¢ctor. Risks are identified, assessed and
contro]s established throu8hout the year. A fornial review of the charity's risk management
processes is underfaken on an annual basis and risks aTe revi¢w¢d on a rolling cycle. The key
controls used by the charity include strategic plannin& budgetin& and managemenl
accountingj organisational and governance structure and lines of reporting. Fornial written
licies ar¢ reviewed annually. and assessment of risk is a standing item on the agenda at
Board meetings. Throu8h these risk rnanagement proc¢5ses the Trustee5 are satisfied that the
major risks have been adequately mitigat¢d.
The main financial risk to the charity is consideTed to be the Unexpect￿ 1055 of income
through Charitable funding or fvnds brought in by the mardthon runners and other fundraising
activity. In order to mitigai¢ thi5. we ensure that we abide by our Teserves policy ensuring Ihat
we have six mortihs core running costs in the bank. We have recruited a volunteer and a
LOOK staff member manages our Marathon running team to ensure that core funds are
received each year.

LOOK NATIONAL FEDERATION OF FAMILIES WITH
VISUALLY IMPAIRED CHILDREN
COMPANY LIMITED BY GUARANTEE
TRUSTEES ANNUAL REPORT (convd)
YEAR ENDED 31 MARCH 2024
OBJECTIVES AND AcfiviTIES
Cbgritsbl
To facilttate parents, groups and parents in enhancing the education, welfare and leisure
opportuniti¢s of visually impaired children. to promole th¢ cwirdination of s¢rvices. both
ststutory and voluntary, provided by parent groups and organisations r¢lating to visual
impairnient.
Vision
Our vision is a world where all youn8 blind and partialty sighted people are valued. included
and can live their best lives.
Pur
To improve the lives of families with visually impaired children and young p¢opl¢ by
providing sUPPOrt. information and activities with a view to helping them gain Ihe best
outcomes in life. We wani to break down the bwri¢rs that young Vt pwple and their families
face.
Pmblit Beneflt
The Tntstees confirni thai they have complied with their obligation under Section 4 of th¢
Charities Act 2006 to have due regard to the public benefit guidance used by th¢ Charity
Commission for En8tand and Wales. The Trustee5 further confirni that the activities of the
charity are carried out, in line with its objecty for the public benefit. and the charity achi¢ves
its objects through the activities d￿rIb￿ below.

LOOK NATIONAL FEDERATION OF FAMILIES WITH
VISUALLY IMPAIRED CHILDREN
COMPANY LIMITED BY GUARANTEE
TRUSTEES ANNUAL REPORT {cont'd)
YEAR ENDED 31 MARCH 2024
ACHIEVEMENTS AND PERFORMANCE
ImpA¢ts of our strviee:
Decreased isolation
Increased ￿nfIdell¢e
Increased tran5ferabl¢ skills and employability
Increased well-being
Social opportunity
Physical activity
Jn¢r¢ased understsnding of availabl¢ SUPFX)rt streams for parents and young people
Emotional Support
Increased understanding amongst classmates and teachers of barriers faced by VI children
We achieved these positive impacts and ouicomes by off¢ring-.
Mentoring Project
Parent I Carer Support Group
Parent / Carer Helpline
Transforniational Ev¢nts Programme
ReSOu￿¢S and Inforn)ation
FINANCIAL REVIEW
Reserves Poli
Free reserves are represenled by net current assets within ih¢ unrestricted fund. In view of the
unpredictable nature of charitable incom¢. it is the Trustees intention to maintain an
unrestricted reserve of a minimum of six months, project￿ nmning Costs.

LOOK NATIONAL FEDERATION OF FAMILIES WITH
VISUALLY IMPAIRED CHILDREN
COMPANY LIMITED BY GUARANTEE
TRUSTEES ANNUAL REPORT (cont'd)
YEAR ENDEO 31 MARCH 2024
FINANCIAL REVIEW
Fix
Following an 8￿ment with the Lincoln VIPS Group to transfer their holiday flat io L4)ok.
the Trustees took owneTship of the flai on 21st July 2(KJ6. This is an enornious asset valued at
approximately £IOO.000. In 2010 the Trustees had the opportunity lo acquire the fr¢¢hold of
th¢ flat for £2.000 and this option was taken up. The flat ¢r¢ates the opportunity for IA)ok
m¢mber famili¢s and groups to ¢njoy a reasonably prirxd holiday by th¢ s¢a.
Trnstets, Res
nsibilities
The Trustees are responsible for preparing the Trustees. r¢port and the financial statements so
that they give a true and fair view of the state of affairs of the charity at the end of the
financial year and of its surplus or deficit for the financial year. In doing so. the Trustees are
required to:
Select suitable accounting policies and then apply th¢m consistently.
Make judgements and estimates that are reasonable and prudent.
Prepar¢ th¢ Financtal Statements on the going concern basis unless it is inappropriat¢ to
presume that the Charity will continue in business.
Observe the methods and principles in th¢ Charities. SORP.
Th¢ Trustees are responsible for maintaining prop¢r accounting records which
disclose with r¢asonabl¢ ac¢uracy at any time. the financial position of the Charity
and enables them to ensure that the financial statements comply with the Companies
Act 2006. The Trustees are also resFK)nsible for safe8uarding th¢ assets of th¢ Charity
and hence for taking reasonable steps for the pr¢vention and ddection of fraud and
other irregularities.
The finan¢ial statements have been prepared on the accounting policies set out in note I to the
financial statements and comply with the Memorandum and Articles of Associalion.
applicable law and the requirements of the Statement of R¢cOrnmend￿ Practice 'Accounting
and Reporting by Chariti¢s" issued Ma￿h 2005.

LOOK NATIONAL FEDERATION OF FAMILIES WITH
VISUALLY IMPAIRED CHILDREN
COMPANY LIMITED BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT TO THE PIIEMBERS OF LOOK
NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED
CHILDREN
YEAR ENDED 31 MARCH 2024
I report on the accounts of the company for the year ended 31 March 2024 which are set out on pages
15 to22.
RESPEcfIvE RESPONSIBILrriES OF TRUSTEES AIW EXAMINER
The trustees (who ar¢ a15Q the directors of Look National Federdtion of Families With Visually
Impaired Children for the purposes of company law) are resFK)n5ible for the preparation of Ihc
accounts. The trustees consider thal an audit is not requiffd for this year under section 144(2) of the
Charities Act 2011 (the 2011 Act) and that an indepen(knt examination is ne¢ded.
Having satisfied myself that the company is not subject to audit under company law and is eligible for
independent examination. it is my responsibility to-
• examine the a￿oUnts under section 145 of the 2011 ACL
to follow the pr￿edureS laid down in th¢ general Directions 8iven by the Charity Commission
under section 145(5Xb) of the 201 l A￿. and
to state wh¢ther particular matteT5 have com¢ to my attention.
BASIS OF INDEPENDENf EXAMINER'S REPORT
My examination was caTried out in a¢cordance with the general Directions given by the Charity
Commission. An examination in¢ludes a review of the accounting records kept by the company and a
comparison of the accounts presented with those records. It also includes consideration of any unusual
items or disclosures in the accounts, and seeking explanations from you as trustees concerning any
such matters. Th¢ procedures undertaken do not provide all the evidence that would be required in an
audit and consequenily no opinion is given a5 to whether the accounts wesent a'true and fair view, and
the report is limited to those matters set out in the Statement below.
INDEPENDENT EXAMINER'S STATEMENT
In connection with my examination. no matter has come to my attention..
(l) which gives me re&sonable cause to believe that in any material respect the T¢quirements:
to keep a¢counting r￿ordS in accordance with section 386 of the Companies Act 2006. and
to pr¢par¢ accounts which accord with th¢ accounting re¢oTds. wmply with the accounting
requir¢ments of section 396 of the Companies Act 2006 and with the methods and principles of
the Staiement of Recommended Practice: Accounting and Reporting by Charities
have noi been m¢L or
{2) to which. in my opinion. altcnlion should be dTawn in order to ¢nable a proper undeTStanding of th¢
accounts to be reached.
13

LOOK NATIONAL FEDERATION OF FAMILIES WITH
VISUALLY IMPAIRED CHILDREN
COMPANY LIMITED BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF LOOK
NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED
CHILDREN Iconlinu
YEAR ENDED 31 MARCH 2024
Helen Wanless ACCA
Independent examiner
29 Park Street
Ma¢¢lesfi¢ld
Cheshire
SKI16SR
1s-11-2o￿L
14

LOOK NATIONAL FEDERATION OF FAMILIES WITH
VISUALLY IMPAIRED CHILDREN
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES {INCORPORATING THE
INCOME AND EXPENDITURE ACCOUNT)
YEAR ENDED 31 MARCH 2024
Unrestrided
Fullds
Restricted
Ftynds
Total Funds
2024
Total Funds
2023
Note
INCOMING RESOURCES
Incoming resources from
generating fvnds-
Voluntary income
Activities for genernting
nds
Investment income
Incoming resources from
charitsble activities
31271
299,179
330,450
368,313
79,1(Kl
985
79.100
985
82.585
763
892
TOTAL INCOMING
RESOURCES
118202
299,179
417J81
452,553
RESOURCES EXPENDED
Costs of generating fijnds:
Costs of generating
voluntary income
Charitable activities
(9,785)
(49264)
(9.785)
(440247)
{3.051)
(374,227)
718
(390.983)
TOTAL RESOURCES
EXPENDED
(59,049)
(390,983)
(450.032)
(377.278)
NET INCOMING
RESOURCES FOR THE
YEARINET INCOME
FOR THE YEAR
RECONCILIATION OF
FUNDS
Total funds brought forward
TOTAL FUNDS CARR]ED
FORWARD
59.153
(91W4)
(32,651)
75,275
243ffi74
309￿74
553248
477.973
302,827
217.770
520.597
553,248
The Statement of Financial Activities includes all gains and losses in the y¢ar and th¢r¢fore
a statement of total recognised gains and losses has not been prepared.
All of the above amounts relate to continuing activities.
15

LOOK NATIONAL FEDERATION OF FAMILIES WITH
VISUALLY IMPAIRED CHILDREN
COMPANY LIMITED BY GUARANTEE
BALANCE SHEET
31 MARCH.2024
2•24
2023
FTXED ASSETS
Tan￿b]e aue
11
Tl469•
117.886
CURRENT A&SETS
D¢btors
C¥sh.at bAllk
12
13.154
19.419
446J36
41￿79>
465.955
CREDITORS.. Amo¥•ts f41ND2due wi¢blo o•e
y¢ar
13
1&292)
{30J93)
NET CURR￿ A&SETS
401.9Q7
435.362
520J97
520597
553248
553.248
NET ASSETS
R&%tric*d itir4JDe funds
Unrc5UiCted itKome fuDts
14
15
217.77•
302,827
S20￿97
309.574
243.674
TOTAL FUNDS
553.248
For the yeAr ended 31 M4Y¢h 2024 the cornpany wa5 entitled to uunption fTom oudir under seclion
477 of thc Companies Act f￿￿l￿g kn sm411 ¢omp*mies.
Tn￿teC5, ￿nsibiliti￿$.
The rthcmkn have Mot rwjued the cuwy ¢0 obtatri an udit of its for the year .
qucstion in •etwdao¢e with 476: wd
The ￿7￿￿¢8 acknowl¢d8¢ their zwbilitsts r(r complyiDB Ivith thr Jtq¥JiTeDKots of the A¢1
ThE$¢￿ED￿nts have beco pr¢p¥tyJ in 4£￿08n￿ with the provi510DS 8ppliEAbl¢ to ¢ompnies subject
to th¢ small comrAni&s regimc and with the Fin4n¢iAI Rewting Siandafd foT Srnaller Entilies
(eff¢di¥e April 2CK181.
These fin*￿la1 S￿¢￿ents •ppffjved by th¢ of the ¢oJnmitte¢ authoris¢d for i8SU¢
gn th¢.l.¥J !11%.4. and are signed on th¢irbclHif by:
A RAnd
Tn￿te¢
C<snyy RewtratiortNwtr. 0741WI
16

LOOK NATIONAL FEDERATION OF FAMILIES WITH
VISUALLY IMPAIRED CHILDREN
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES
B¥$is of a¢¢onntiDg
The financial statements have been prepared under the historical cost convention and in
accordance with the Financial Rewrting Standard for Smaller Entitie5 (effective April 2008), and
the rquirements of the Statement of Recommended Practice 'A￿OUntIng and Reporting by
Chariti¢s' issued in March 2005 (SORP 2005).
The financial statements have b¢¢n prepared under the historical cost convention, with the
exception of investhients which are included at market value. and in accordance with the
Financial Standard for Smaller Entilies (effective April 2008. The financial statements have been
prepared in accordnace with the Ststement of Recommended Practicc (SORP) "Ac¢ounling and
Reporting by Charities" published in March 2￿5. applicable accounting Stsndards and the
Companies Act 2006.
FuDd accounting
General fvnds are unrestri¢ted funds which are available for us¢ at the discertion of the Trustees
in furtherance of the generdl objectives of the company and which have not been designated for
other purposes.
R¢strict¢d funds are funds which arc to b¢ in accordance with specific restrictions by donors
or which have been raised by the company for particular purp)ses. The costs of raising and
administering such funds are charged against the sp¢¢ific fund. Th¢ aim and us¢ of each
restri¢t¢d fund is set out in th¢ notes to the financial statements.
Investment income, gains and losses aTe allocated to the appropriate fund.
Incoming resoure
All incoming resources ar¢ included in th¢ Stst¢ment of financial activities when the company
has entitlement to the fvnds. ￿rtaInty of r¢c¢ipt and the amount can be measured with sutTicient
reliability.
17

LOOK NATIONAL FEDERATION OF FAMILIES WITH
VISUALLY IMPAIRED CHILDREN
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES
Resour¢e8 ¢xpeDded
All expenditure is accounted for on an accruals b￿lS and h&$ been included under expense
categories that aggregate all costs for allocation to activities. Where costs cannot be directly
attributed to particular aclivities they hav¢ been allocated on a l)asis Consistent with th¢ use of the
resources.
Support costs are those Costs incurred directly in support of exp¢nditur¢ on the objects of the
ompany. and hav¢ b¢¢n allocat¢d to activity cost ¢ategorie5 on a b&si5 consistent with the usage
of resources. apportioning staff costs by the budgeted time spent. Governance costs are thos¢
incurred in connection with administTation of ihe company and compliance with constitutional
and ststutory requirements.
Fixed Assets
All fixed assets are initially recorded at cosL
Depreeiation
Depreciation is calculated so &8 to write off the cost of an assec less its estimated residual value.
over ihe useful economic life of that asset as follows:
Fixtur¢5 & Fittings
20Yo Teducing balance
VOLUNTARY ￿COmE
u￿￿trActed Restricted Totsl Funds Total Funds
Funds
Funds
2024
2023
DonatiQDS
Donations
Otber in¢ome
Friends of LCM)K
31,191
299,179
330?70
367,953
360
31371
299.179
330,450
368.313
INCOMING RESOURCES FROM AcfMTIES FOR GENERATING FUNDS
Unrtstritted Tot*1 Funds Total Funds
Fundy
2024
2023
Fundraising from London Marathon & ¢vents
79.IlXI
79,IiKI
82.585
18

LOOK NATIONAL FEDERATION OF FAMILIES WITH
VISUALLY IMPAIRED CHILDREN
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
INVESTMENT INCOME
Unreslri¢ted Totsl Funds Total Funds
Fuods
2024
2023
Bank interest receivabl¢
985
763
INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
Ullrestri¢¢ed Total Funds Total Funds
Fund5
2024
2023
Holiday Flat
6,846
892
COSTS OF GENERATING VOLUNTARY INCOME
Unrestrirted Totsl Fllnd8 Totsl Funds
FuDds
2024
2023
Advertising
Subscriptions
London Marathon and other events
Depreciation
1.107
543
1.185
216
1,984
7,107
250
1984
7,107
250
9,785
9,785
3.051
COSTS OF CHARITABLE ACTIVITIES BY FUND TYPE
UDrestri¢ted Res¢ri¢ted Totsl Funds Total Funds
Funds
FuDd$
2024
2023
Helpline
Scarborough Flat
Youth Projects
Mentoring Project
6,819
11318
23J56
7,871
6,819
11.218
23?56
398,854
440347
6,397
10.184
22.877
334,769
374.227
390,
390,983
49264
19

LOOK NATIONAL FEDERATION OF FAMILIES WITH
VISUALLY IMPAIRED CHILDREN
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
COSTS OF CHARJTABLE A￿1VITIEs BY A￿1VITy TYPE
Activities
undertaken Totsl Fuods Totsl Fund5
directty
2024
2023
Helpline
Scarborough Flat
'Youth Projects
Mentoring Project
6,819
11218
23J56
398054
440247
6019
11218
23 J56
398054
6,397
10,184
22,877
334,769
440247
374,227
GOVERNANCE COSTS
This is stated after chargin8:
2024
2023
Independent examination
600
10. STAFF COSTS AND EMOLUMENTS
Total s¢atT¢osts were as follows:
2024
2023
Wages and salari¢s
Social security cosis
293543
16,672
224.587
12,860
237.447
310315
Particulars of employees:
The average numkr of employees during the year. was as follows:
2024
2023
o.
No.
Number of administrative staff
15
No employe¢ received remuneration of more than £60.(W durtng the year (2023 - Nil).
20

LOOK NATIONAL FEDERATION OF FAMILIES WITH
VISUALLY IMPAIRED CHILDREN
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
11. TANGIBLE FIXED ASSETS
Other plan¢
Land and & mgcbinery
buildings
el¢.
Total
COST
At l April 2023
Additions
113.S41
3&165
1,914
148,706
1,914
At 31 March 2024
113,541
37.079
150,620
DEPRECIATION
At l April 2023
Charge for the year
At 31 March 2024
30,820
I,iio
31,930
30,820
I,iio
31,930
NET BOOK VALUE
At 31 March 2024
113541
5,149
4.345
118,690
At 31 March 2023
113,541
17,886
12. DEBTORS
2024
2023
Other debtors
13,154
19.419
13. CREDITORS: Amounts falling dme witbin One y￿r
2024
2023
Oth¢r Creditors
8392
30.593
14. RESTRICTED INCOME FUNDS
Balao¢e 91
l Apr 2023
Incomillg
resources
OulgoÉng
resources
B8lante *t
31 Mar 2024
Mentoring Project
309J74
299.179
(390,983)
217.770
21

LOOK NATIONAL FEDERATION OF FAMILIES WITH
VISUALLY IMPAIRED CHILDREN
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
14. RESTR[￿ED INCOME FUNDS
During the year the charity received the followin8 reslTiCted funds:
David Cocks Foundation
E F Bulmer Benevolent Fund
The Edwina Mountbatten and Leonora Childrens Fund
Mercer
Blatchington Court Trust
Hakluyt Company
London Vision Foundation
Thom&s Pocklington
Total
150,¢XIO
6.000
60,000
9,750
14.598
17,000
2,000
39,831
299,179
15. UNRESTRICTED JNCOME FUNDS
Bal¥n¢e •t
l Apr 2023
In¢omin%
resourtts
Outgoing
resourets
Balance al
31 Mar 2024
General Funds
243.674
118202
(59,049)
302,827
16. ANALYSIS OF NET ASSETS BETWEEN Fi￿Ds
Tangible N¢¢ ¢vrr¢Dt
rixed a&qets
Other net
liabilities
Tot41
Re8tri¢¢ed In¢ome Funds:
Mentor Projects
Unrutricted Incom¢ Funds
217,770
192,429
465,955
217.770
302,827
118,690
11&690
(8292)
(8292)
Total Fuad8
520597

LOOK NATIONAL FEDERATION OF FAMILIES WITH
VISUALLY IMPAIRED CHILDREN
COMPANY LIMITED BY GUARANTEE
MANAGEMENT INFORMATION
YEAR ENDED 31 MARCH 2024
The following pages do not form part of the statutory financial statements
whlch are the subject of the independent examinefs report on pages 12 to 13.
23

LOOK NATIONAL FEDERATION OF FAMILIES WITH
VISUALLY IMPAIRED CHILDREN
COMPANY LIMITED BY GUARANTEE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 MARCH 2024
2024
2023
INCOMING RESOURCES
VOLUNTARY INCOME
Donations
Friends of LOOK
330?70
367,953
360
330.450
368,313
ACTMTIES FOR GELYERATING FUNDS
Fundraising from London Marathon & events
INVESTMENT INCOME
Bank interest receivable type I
INCOMING RESOURCES FROM
CHARITABLE A￿1VITIEs
Holiday Flat
79,100
82.585
763
892
TOTAL INCOMING RESOtJRCES
417J81
452.553
RESOURCES EXPENDED
COSTS OF GENERATING VOLUNTARY
INCOME
London marathon. subscriptions and marketis)8
Depreciation
9535
250
2,835
216
9,785
3,051
CHARITABLE ACTJVITIES
Wages and salaries
Brightslde Trust
General running costs
Depreciation
Training costs
Due diligence costs
Workshops and family ￿tIVitieS
Staff and volunteer travel and subsistence
Jamies Fam)
QAC Sit¢ Village
Lookfest 2023
Local family network and activities
Exhibitions. events and ¢onf¢r¢n¢e5
PSG Group
310215
10,410
59945
860
11,965
1,853
414
5.188
15202
402
23,785
237,M7
9.000
98.053
744
351
410
536
7,380
13.202
951
441
4.669
869
440,247
374.227
24

LOOK NATIONAL FEDERATION OF FAMILIES WITH
VISUALLY IMPAIRED CHILDREN
COMPANY LIMITED BY GUARANTEE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 MARCH 2024
2024
2023
TOTAL RESOURCES EXPENDED
450,032
377.278
NET INCOMING RESOURCES FOR THE
YEAR
{32,651)
75.275
25

LOOK NATIONAL FEDERATION OF FAMILIES WITH
VISUALLY IMPAIRED CHILDREN
COMPANY LIMITED BY GUARANTEE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 MARCH 2024
2024
2023
COSTS OF GENERATING VOLUNTARY
INCOME
Marketing
Marketing
Subscriptioog
Subscriplions
London MArgthon and oiher events
London marathon and events
444
1.107
543
7,107
1.185
Depreciation
Depreciation
250
216
9,785
3,051
26

LOOK NATIONAL FEDERATION OF FAMILIES WITH
VISUALLY IMPAIRED CHILDREN
COMPANY LIMITED BY GUARANTEE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 MARCH 2024
2024
2023
CHAIUTABLE A￿[vr[lEs
Helpline
Aclivilies undertaken diredly
Wa8¢s & Salaries
General running costs
4.471
2J48
6019
4,372
2.025
6,397
Scarborough FIAt
Activitiu underiaken direcdy
Wages & Salaries
Flat expens¢s
[kpI￿latIon
2236
8.122
860
2,186
7.254
744
11,218
10.184
Youth Projects
Activities undertaken diredly
Wages & Salaries
Gen¢ral Tunning costs
11.178
12.178
10,930
11.947
23J56
22,877
MentoriDg Prnject
Activities undertaken diredly
Wages & Salaries
Brightside Trust
General running costs
Training costs
292J30
10,410
37,297
11,965
219.959
9,000
76.827
351
È ij
Due diligence costs
Workshops and family activities
Staff and volunteer travel and sub5iStence
Jami¢5 Farm
QAC Sit¢ Village
Lookf¢st 2023
Local family network and ￿tIVItieS
Exhibitions. events and Confe￿ne¢S
PSG Group
1,853
414
5,188
15,202
402
23,785
410
536
7.380
13.202
951
441
4.669
869
174
398,854
440247
334.769
374,227
27