COMPANY REGISTRATION NUMBER 07406571 LOOK NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED CHILDREN COMPANY LIMITED BY GUARANTEE FINANCIAL STATEMENTS 31 MARCH 2025 Charlty Number 1140471 11111111111 AETDEYP6• 09ffj1r2026 COMPANIES TrKiUSE
LOOK NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED CHILDREN COMPANY LIMITED BY GUARANTEE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 CONTENTS PAGE Trustees annual report 3to13 Independent examiner's report to the members 14to15 Statement of financial adivities lincorporaling the income and expenditure accounti 16 Balance sheet 17 Notes to the financial statements 18to23 The following pages do not lonn part of the financial statements Oetailed statement of financial activities 24to28
LOOK NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED CHILDREN COMPANY LIMITED BY GUARANTEE TRUSTEES ANNUAL REPORT YEAR ENDED 31 MARCH 2025 The trustees. who are a150 directors for the purposes of company law, present their report and the unaudited financ1 statements of the company for the year ended 31 March 2025. REFERENCE AND ADMINISTRATIVE DETAILS Registered charity name Look National Federation Of Families With Visually Impaired Children Charity regislration number 1140471 Company reglstration number 07406571 Princlpal offS¢e Wall Street The Fred Bulmer Centre Hereford HR4 9HP Reglstered offlce The Fred Bulmer Centre Wall Streel Hereford HR4 9HP The trustees The trustees who sefved the Gompany during the period were as follows.. Or M Wolffe A Rand N Bowen QC C James S Elnusairi S Morris
LOOK NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED CHILDREN COMPANY LIMITED BY GUARANTEE TRUSTEES ANNUAL REPORT Icont'd) YEAR ENDED 31 MARCH 2025 Empowering Children. Young People and Families living with Visual Impalmient About LOOK LOOK is a UK charity dedicated to supporting childn, young people and families living with visual impairment. Through our tailored services, we provide". Mentoring Pairing young people with Irained menlors who share their lived experience of sight loss. fostering confidence and independence. Parenucarer Support.. Offering peer-led support groups and resour$ to empower families navigating the challenges of raising a child with visual impaiimenl. Events and Community Building." Hosting inclusive events and activities like LOOKfesl, Confiden-bulldlng residenlials. and infomalive events lo connect and inspire our community. Practical Resources.. Providing advice, workshops, and actÈssible holidays to ensure families feel supported in every aspect of life. At LOOK. we believe that with the right support, every child with visual impairment can thrive, and every lamily can feel empowered. 2024- 2025 Achievements: This year, LOOK has fvrther strengthened its seNices and expanded Ils positive impact, supporting childfen, young people, and families living with visual Impairment Ivll. Guided by a clear mission lo create a world Whe they are valued, included, and empowered to thrive. LOOK continues to serve as an essential source of support for young people with visual Impairments and Iheii families, across the UK.
LOOK NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED CHILDREN COMPANY LIMITED BY GUARANTEE TRUSTEES ANNUAL REPORT (conl'd) YEAR ENDED 31 MARCH 2025 4 Achievements at a Glance We've reached over 7,000 people, indicating that we have supported more beneficiaries Reached 2655 with our newsletter Worked with and received referrals from over 75 local aulhorib'es across the UK. Answered 1,249 enquiry calls and email$. Supported 986 young people aged 0-29 Supported 138 mentoring partnefships Trained 26 new mentors Supported 500 parenvcarers Delivered 239 events. with 1595 attendances LOOK Mentorlng Programme Over the past year. we have strengthened our relationships with eye-heallh professionals, education services and partner charities. and have eslablished new collaboratsons with local authorities and community ofganisations across the UK. LOOK is increasingly recognised by slalutory and non-slatutory services as a specialist youth provider. evidenced by continued growth in referrals from teachers and local authorities nationwide. We are now working with more than 75 local authorities. LOOK receives an average of 5 referrals a day and we have 5UPPOrted 986 young people aged 0-25 this year, through our mentoring programme, events and resources. Progress 2024-2025.. With a continued emphasis on consolidation and sustainability, we have expanded our national mentorin9 offer, events programme and parenucarer support groups. We have strengthened our regional mentoring provision In Hereford and Sussex. in partnership with Blatchington Court Trust. Hereford Community Fund and the EF Bulmer Fund. Additionally. we have delivered sludenl mentonng In partnership with TPT, supportin9 visually impaired students with the transitKJn to higher education. 130 young people have completed our online rnentonng programme. We currently have an active team of 150 volunteer Vl mentors We have trained 26 new mentors this year.
LOOK NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED CHILDREN COMPANY LIMITED BY GUARANTEE TRUSTEES ANNUAL REPORT (cont'd) YEAR ENDED 31 MARCH 2025 Mentor Project Impa¢1 for Vl Mentees: Vwhen asked to rate their sell confidence. ability to speak for their needs and connection to a supportive visually impaired community. 100% of our menlee participants record an average 25 h improvement from entry lo exit poinl. "LOOK mentoring has given me practical solulions to everyday problems and il's helped me be more confident. and hopelul for the lulure ~ (Menlee C, aged 14) Impact for Vl Menlors: Our young adult Vl volunteer mentors also 9ain 93t benefit from involvement with LOOK They too can struggle with employment issues and isolation We remain commilled lo supporting our mentors, development and wellbeing by offering monthly one-lo-one online supervision. group supervision sessions, and quarterly mentor catch.ups. These provide valuable space for mentors lo share feedback, conlribule idea5, and raise any concerns. We also deliver ongoing personal and professional development training, along with additional opportunities lo volunleer as leaders al events. school workshops, and discussion panels. These Iransfeiable experiences strengthen mentors. employability. and volunteers frequently cite their Involvement with LOOK as a meaningful contributor to Iheir career progression. I didn'f have anyone growing up who shared a similar Vl experience. but LOOK mentoring has given me Ihat communily. Since Joining, I've leamed lo Irusl and believe in mysell. I've buill communicafion, problem solving and self-advocacy skills. I've mel amazing people, developed lasting friendships, and had the chance to gel involved in events and projecls. Il's been 8 Iruly great experience. {Mentor, N} Parenvcarer Support Parents of children with visual impairment encounter a wide range of challenges. Through our parent support group and Healthy Parent Carer course. LOOK offers essential information and guidance lo help parents navigate their child's diagno515 and advocate effectively for the support they need in education. We ran 54 parent support groups this year with S40 parenvcarer attendances. 100% of attendees reported improved emotional wellbeing.
LOOK NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED CHILDREN COMPANY LIMITED BY GUARANTEE TRUSTEES ANNUAL REPORT (cont'dl YEAR ENDED 31 MARCH 2025 We continued to deliver our pilot Healthy Pafenvcaref Course a 12-week Iransformalive programme designed lo enhan the wellbeing of parents and carers of children with visual impairment. Through structured. peer-led Sessions, the Course offers practical tools. emotional support. and strategies to help parents manage stress, build resilience, and prioritsse their own wellbeing while navigating the challenges of raising a child with visual impairment. often alongside additional needs. Participants consistently report improved emotional wellbeing and a strengthened sense ol community. "LOOK prOVeS a sale place lo share. This is invalu8ble and I can't thank you enough. li gives me Ihe slrenglh lo cany on." (Parent atlendin9 LOOK HPC) Transfomiatlonal Events Programme This year, LOOK hosted 239 online and in-person events, with 1595 attendances. Highlights of our events calendar include". Five4ay residential at Jamie's Farni. fostering mentor-mentee growth and confidence. Dellvered 30 schools workshops, predominantly in London {wilh fijnding from Fight for Sight). with some taking place In Sussex Iwilh funding from 81alchin9lon Court Trust), Hereford and Worcester {with funding from The Fred Btslmer Foundalionl. Delivered 49 face-to-face community events lor young people. for fun community- building sessions such as archery. bowling, escape room (again, with additional funding from local organisalions such as BCT In Sussex and the Hereford community fund I local council Inilialives In Herefordl, as well as Informative educalion-focussed maslerclasses on topics such as independenl study skills and preparing for university (with funding from TPT) Dellvered 6 online Q&As and panel events for parenucarers and young people, on a range of topics including EHCP essentials. making the home accessible and coping with inheriledlprogressive sight loss1191 attendees) Ran 6 x mentor trainings for new young volunteers (4 in person at various locations. 2 online) Event feedback was extremely positive. with survey SpOnSe$ indicating 100% 01 participants would recomrnend Look events to others. . Thank y.ou for anotherinfomi8tive evenl. I've leamed a lot and related to a lot of things others shared and its reassuring hearing that they've been through so many situalions that l am CuentlY going through, l enjoy LOOK events because its great meeting other Vl people, sharing advice and experiences." Ilnsightfvl Futures - preparing for university Look event attendee)
LOOK NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED CHILDREN COMPANY LIMITED BY GUARANTEE TRUSTEES ANNUAL REPORT (cont'd) YEAR ENDED 31 MARCH 2025 Impact Case Study Mentee J I'm J, l am 15 and have various trouble5 With my eyes that mean I have low peripheral vision, which can cause me lo bump into things a lot My sight has got worse over time and this can be a challenge Until recently. I had never met anyone else with a visual impairment. I thought I was the only one stwggling. I have chatted with my rnenlor about all sorts of things my independence, revision for exams, even how to deal with people who doubl me or think I'm not capable. My mentor had been through all that himself. He showed me little ways to build up my confidence and independence, and he shared revision technique5 that 15ts11 use every day He has helped me build this over lime. Recently we even went on a blind driving adventure I never thought I'd have the confidence to try. Bul most Importantly, my mentor has helped me realise that there are other people like me, who understand what 11,5 like to lose sight - and how lo get on with things. Because of LOOK. I now have the confidence lo believe In myself and even to dream bigger. I'm now considering studying at RNC. Without LOOK'S support, I don't know where I'd be LOOK mentoring has changed my life-it's given me a new much more positive and hopeful outlook on everything. Looking Ahead With growing demand for our services, LOOK is committed lo expanding it5 reach and ensuring no young person or family affected by visual impairment feels isolated. Stsffing In response lo the steady demand for our services, we have expanded our team of staff and invested in our volunteer team. lo ensure we can reach more beneficiaries across the UK. We have enhanced our regional mentoring provision in Sussex, London and Hereford, supported respectively by Blatchinglon Court Trust. Vision Foundation, and Hereford Community Fund with EF Bulmer Trust. To underpin this growth within the Mentor Project. we have also slrenglhened our infraslruclure by increasing administrative and communications capacity Connectionsl New Partnerships.. We have conbnued lo build robust and tfusled relationships with eye health professionals, education services and other chanlies. New local authority and charity relationships have been built acfOSS the UK, and we're recognised by slalutory and non-stalutory seNices for our valuable youth service. This is reflected in a steady grovrth of ferraIS from local aulhorilies aThJ teachers. nationwide.
LOOK NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED CHILDREN COMPANY LIMITED BY GUARANTEE TRUSTEES ANNUAL REPORT Icont'd) YEAR ENDED 31 MARCH 2025 LOOK Scarborough Holiday Flal Look is extremely grateful lo The Hendersons and the Norfolk Group for the 91ft of the holiday flat in Scarborough. The flat continues lo provide hugely valuable respite lor farnilies dealing with Vl and complex needs, offering much needed short breaks at an affordable rate This yea( we have Invested in refurbishing the property and handed management of the flat lo an external provider, lo ensure it offer5 the highest standards of accessibility and comfort lo our Vl beneficiaries. STRUCTURE, GOVERNANCE AND MANAGEMENT . Look is a Registered Charity in England and Wales, number 1140471 and RegiSted Company Limited by Guarantee. number 07406571 Look is 90verned by a Memorandum and Articles of Association The Charity was founded and constituted in 1991, first registered in 1992. with fulufe amendments to ils Constitution in 1995 and 1998 The Memorandum and articles of Association were revised and updated in 2011. In October 2010 Look was registered as a Company Limited by Guarantee and as consequence re-regislered with the Charity Commission In February 2011. As charitable company, Look began Ils activities as from 1 sl April. 2011. al which poinl the unincorporated Look IRegislered Charity number 10072821 slopped operating and ils assets have been transferred lo Look as Charitable Company (Registered Charity number 11404711
LOOK NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED CHILDREN COMPANY LIMITED BY GUARANTEE TRUSTEES ANNUAL REPORT {cont'd YEAR ENDED 31 MARCH 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT (confd) The Trustees of Look, who a also the Directors for Ihe purpose of Company law, have the overall responsibility for the governance and the slraleglc direction of the charity The Chair. Vice Chair and Treasurer are elected annually. They then appoint the other Trustees who are recruited lo provide the range of skills and expertise lo effectively govern the Charity. The Board of Trustees meets regularly lo review slralegy and performance and agree bLKigets. On a day lo day basis Ihe organisation is marnaged by the Director. Chartotle Carson, who has the overall responsibility for strategic planning, opèrational management, human and financial resour$ and seNice. Rlsk Mana emenl The Board is responsible for the management of the risks faced by the charity. Detailed considerations of the risks are delegated lo the Director Risks are identified, assessed and controls established throughout the year. A formal review of the charity s risk management processes Is undertaken on an annual basis and risks are reviewed on a rolling cycle The key controls used by the chaiity include strategic planning. budgeting. and management accounting. organisalional and governance structure and lines of reporting. Formal wrillen policies are reviewed annually, and assessment of risk Is a standing Item on the agenda al Board meetings Through these risk management processes the Trustees are satisfied that the major risks have been adequately mitigated. The main financial risk to the charity is considered lo be the unexpected loss of income through charitable funding or funds brought In by the marathon runners and other fundraising actsvity In order lo mitigate this. we ensure that we abide by our reserves policy ensuring that we have Six months core running costs In the bank. A LOOK staff member manages our Marathon running team to ensure that core fvnds are received each year. 10
LOOK NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED CHILDREN COMPANY LIMITED BY GUARANTEE TRUSTEES ANNUAL REPORT (cont'd) YEAR ENDED 31 MARCH 2025 OBJECTIVES AND ACTIVITIES Charitable Ob ects To facilitate parents. groups and parents in enhancing the educatson, welfare and leisure opportunities of visually Impaired children. lo promote the co- ordination of services, both statutory and volvntary. provided by parent groups and organisations relating lo visual impairmenl. Vislon Our vision is a world where all young blind and partially sighted people are valued, included and can live their best lives. Pur To improve the lives of families with visually impaired childfen and young people by providing support, infofmation and activities with a view to helping them gain the best outcomes in life. We want lo break down the barriers that young Vl people and their families face. Publlc Benefit The Trustees confirm that they have complied with their obligation under Section 4 of the Charities Act 2006 to have due regard lo the public benefit guidance used by the Charity Commission for England and Wales The Trustees further confirm that the aclivi11e5 of the charity are carried out, in line with its obiecls, for the public benefit. and the chanty achieves Its objects through the activities described below.
LOOK NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED CHILDREN COMPANY LIMITED BY GUARANTEE TRUSTEES ANNUAL REPORT Icont'd) YEAR ENDED 31 MARCH 2025 ACHIEVEMENTS AND PERFORMANCE Impacts of our service: Our beneficiaries tell us that Look's services are life changing. Meaningful contact with another visually impaired person - for support and Iriendship, information and advice - has a huge Impact on the confidence of our children and young people. By placing lived experience at the heart of everything we do, LOOK has been successful this year in consolidating our offer Outcomes". Beat isolation Increase confidence Grow aspiration Crèate Gommunity and connecb'on In service of. Increased wellbeing Engagement in education Employability skills We achieved these positive impacts and outcomes by offering.. Family support (groups and helpline) Mentoring PrDJecl Transformational Events Programme Resources and Informatson FINANCIAL REVIEW Reserves Pollc Free reserves are represented by nel current assets within the unreslricled fund. In view of the unpredictable nalure of charitable income, it IS the Trustees intention lo maintain an unre51ricted reserve ol a minimum ol six months, projected running costs. 12
LOOK NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED CHILDREN COMPANY LIMITED BY GUARANTEE TRUSTEES ANNUAL REPORT (¢ont'd) YEAR ENDED 31 MARCH 2025 FINANCIAL REVIEW Fixed Assets Following an agreement with the Lincoln VIPS Group to transfer their holiday flat to Look, the Trustees took ownership of the flat on 21 st July 2006. This is an enormous asset valued al approximately £100.000. In 2010 the Trustees had the opportunity to acquire the freehold of the flat for £2,000 and this option was taken up. The flat creates the opportunity for Look member families and groups to enjoy a reasonably priced holiday by the sea. Trustees. Re5 onsibilities The Trustees are responsible for preparing the Trustees. report and the financial slalements so that they give a true and fair view of the slate of affairs of the charity at the end of Ihe financial year and of ils surplus or deficit for the financial year. In doing so, Ihe Trustees are required lo". Selecl suitable accounting policies and then apply them consistently. Make jud9ements and estimates that are reasonable and prudent. Prepare the Financial Statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business. Observe the methods and principles in the Charities. SORP The Trustees are responsible for maintaining proper accounting records which disclose wilh reasonable accuracy al any time, the financial position of the Charity and enable5 them to ensure that the financial slalemenls cornply with the Companies Act 2006. The Trustees are also responsible for safeguardin9 the assets of the Charity and hence for taking reasonable steps for the prevention and delection of fraud and other iryegularilies. The financial slaiemenls have been prepared on the accounting policies set out in note 1 to the financial Statements and comply with the Memorandum and Articles of Association, applicable law and the requirements of the Statement of Recommended practi "Accounting and Reporting by Charities Issued March 2005. 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 YEAR ENDED 31 MARCH 2025 I repon on the accounts of the Compttny f¢y the yvar ended 31 Marth 2024 which are sti oul on pages 15 1022. RESPEcrtVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The trustees (who are also Ihe direciors of Look N81ional Federaiion of Families With Visually Impaired Children for the purp05e5 of cornpany law) are r¢swn5ible for the prepararion of ihe ¥¢ourtis. The Irwees consider ihai an audil is required for ihis year under setiion 14412) of the Chariiie5 Aci 2011 (the 2011 Act) a1 thai an indenden1 ex8minaiion is needed. Having satisfied myself ihat the company is nol 5ubj.eci to audii under company law and 15 eli8ibl¢ for Indendent exam>naiion. it is my respc4)sibilily IO.. examine Ihe accounts under tIOn 145 ofihe 2011 Aci: io follow the procedure5 laid down in ihe 8er¢r41 Direciions given by Ihe Chariiy Commi5510ri under section 145(SXb) of the 201 l Aci: and Io si?te whether particular maners have come io my atteniion. BASIS OF INDEPENDENT EXAMINER'S REPORT My examinaiion was carfied out in accordance wilh Ihe general Directions given by the ChArity Ctsminission. An examinaiion Includes a review of the accouniing rff ords Lepi by the company and a comparison of the aecounis presented wilh those records. It also includes coTrsideTaiioTh of any unusual items OT disc105ures in the arxoun15, and seeking explanations from you Ls Ifustees corttrning any suth matters. The procedures undenaken do rKsi provide all the evidence Ihai would required in an audit 8nd c0Th5equently no opinion is 8lVtn as io whether ihe accounts present a'irue and fair vieW and the repon is limiied 10 those matters sei oul in rhe statement below. INDEPENDENT EXAMIIYER'S STATEMENT In ¢onneciion wilh my examinaiion, no matter has come 10 my atteniion.. (l) which gives me reasonable cause 10 believe ihai in Jny maierial respect Ihe r¢quireinenl5'. to kvp accountin8 records rn accordance wirh secrion 386 of ihe Companies Aci 2006.. and to prepare accoun¢s which xcord with ac¢ouniin8 re¢ord5. comply wilh Ihe accountin8 requiremenis of section 196 of iht Cornpantes Aci 26 And iviih rhe meihods and principles nr The Staiemeni of Recornmended Pra¢ii¢e." AountIng and RetM)ninb by Chariii¢s have not been met.. or (21 to which. in my opinion. alleDrion should be drawn in order io enable a woper understanding of ihe 8ccouTrts io be reached. 14
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 feOiltrnu•dJ YEAR ENDED 31 MARCH 2025 Helen Wanless ACCA Independeni examiner Ltr Gmund Fbor I Si GEor8cs Sbeei Mxtle$fiekJ Chtshitr SKII 6TG 1511212025 15
LOOK NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED CHILDREN COMPANY LIMITED BY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNTI YEAR ENDED 31 MARCH 2025 Unreslricted Funds Restricted Funds Tol¥l Funds 2025 Total Funds 2024 JNCOMJNG RESOURCES Incoming resources from generaiing funds.. Voluntary income A¢TlVlties for generaiing funds Invement incorne Incomin8 resource5 from charitable aciivilies 69.897 441,142 511,039 330.450 87,587 1.012 87,587 1,012 79.100 985 oi 6,010 6.846 TOTAL INCOMING RESOURCES 164,506 441.142 60S.648 417,381 RESOURCES EXPENDED Cosis of geTheraiing fund5'. Costs of generaiin8 voluntary InMe Charitable aciiviiie5 {A6.469) (53,058) 16,469) (461,453) (9.785) {440,247} 718 (408J95) TOTAL RESOURCES EXPENDED (69,527) (408,J95) (477.9211 (450.0321 NET INCOMING RESOURCES FOR THE YEARINET INCOME FOR THE YEAR RECONCILIATION OF FiJNDS Tal funds bTOU8hl forwaxd TOTAL FUNDS CARRIED FORWARD 94.979 32.747 127,726 {32.6511 302,827 217.770 520,597 55J,248 397.806 250,517 648.323 520.597 The Swemelll of Ftnancial A¢livilres Includes all 8aiTr5 and1955e5 in Ihe year and Iherefore a 51atement of iotal recognised gains ar105$¢5 ha5 not been prepared, All of the alK)ve amounts relaie fo continuin8 aciivities. 16
LOOK NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED CHILDREN COMPANY LIMITED BY GUARANTEE BALANCE SHEET 31 MARCH 2025 2025 2024 Not• FIXED ASSETS Tangible asse15 11 117.650 118,690 CURREFrf ASSETS Debtors C&%h at bank 12 4.5J8 529,575 13.154 397,045 534.093 410.199 CREDITORS.. Amoynts f¥lling due wiihin oae year 13 (J.420) (8.292} NET CURRENT ASS5 $30,673 401.907 TOTAL Assrfs LESS CURRENT LIABILITIES 648J2J 520.597 ASss 648.323 520.597 FUNDS ResiT¢¢led income funds Unresiri¢led income fund5 14 15 250,517 3¥7,8U 217.770 302,827 TOTAL FUNDS 648.323 520,597 For the year ended 31 March 2024 rhe company wos eniiiled 10 ¢xemwion from audit under seciion 477 of the Companies Act 2006 relaiin8 10 small companie5. Trustee$, responsibilities= The member5 have noi required the company 10 obthin an aud>t of lis accounts for the year in queslion in ¥cordance wilh seciion 476,. and The trustees acknowled8e Iheir responsibililies for complying with the requiTemeni$ of Ihe Aci wilh respeci io accountin8 records and ihe prepaTaiion ofaccouni5. These count$ have tr¢¢n Prepared in xwrdance wilh rhe 0VISIonS applicable lo coinpan1¢5 5ubjeci to ihe small companies regirne aTKI with the Financial Reportbng Siandard for Srnaller Eniiiie5 leffeclive April 2C4)81. These financial slaiemenis were approved by ihe members of th2 cornmillee arKI auihorised for 155ue on thE .......15112r2025................. and are signed on Ihcir behalf by.. Dr M Wolffe Direcior Company Re8istyaiion Number.. 07406571 17
LOOK NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED CHILDREN COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES Basis of accounting The financial Slalemenl$ have ien prepared under the hisiorical cost conveftiion and in ac¢ordance with Ihe Financial Reporting Siandard for Smaller Eniilies leffetlive Api'il 20081. <ind the requiremenis of the Siaiemeni of Recommended Practice 'Accollniing and Reponing by Charities. issued in March 2C05 ISORP 21K)5). The financial siaieinenis have b¢¢n prepared under Ihe hisiorical ¢051 ¢onv¢niion. wilh the exceplion of invesimenis which are included ai maiket vali¢. and in accordance with Ihe Financial Standard for Smalltr Enlilies (effective April 2008. The financial siaiemenis have been prepared in accordnace wilh ihe Siaiemeni of Recommended Pracii¢e ISORPI "Accounibng and Reportin8 by Charities. published in March 2005. applicable accounting Standards and rhe Companies Aci 2006. Fund a¢¢ounting General fund$ are un¥esirTrcied funds which are available for tsse ai Ihe discenion of Ihe Trusiees in funh¢rarKe of the general objttiives of ihe Company and which have been de5ignaied for oiher purposes. Restricied funds Jre fund5 which ¥re io us¢d In ac¢ordance wilh $pecific resiriclions by donors or which have beern raised by ihe company for panbcular purFQSes. The ¢{)51s of raising and adrninisiering such funds are charged againsi Ihe specifi¢ fund. The aim and use ol. eotl) resiTl¢ted fuTKI is set out in Ihe noies to Ihe fiTran¢ial siaiemenis. Invesmi¢nt income. gairts and losses are allocaied 10 Ihe appropriaie fund. Ineoming resources All incomirbg resources are included in the Stalemeni of financial aciivities when the Company h&s entitlement io The funds, cenainiy of Ie1 and the amouni ¢8n be measured wilh suffi¢ieni Teliability. 18
LOOK NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED CHILDREN COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 Accouf4TING POLICIES Rtsourees expended All exF¢nditure is accounted on an accrua15 basis and ha5 en included under expense Categories that a8gregaie all cosis for allocaiion io aclivilies. Where cosis cannoi be directly atiributed to particular aciiviiies they have been alled on a basis consi51enl wilh the use of Ihe resources. Support ¢osis are ih(IY C0515 incLITred dire¢tly in suprA)rt of eXnd1[VTe on the objects of Ihe company, and have been allocaied 10 activiiy cost caiegorie5 on a basis con5isieni with ihe usage of resources. apponioning siaff cosis by Ihe budgeied Iiine speiii. Govei naii£e cosis are Il)ose incurred in connection Wilh odmini5tT)ti tsf ihe company and compliance wilh con5111uiion41 and siaiuiory requiremeni5. Fixed 85set5 All fixed as5els #re inili8lly re¢¢yded ai ¢osi. Depretiallon Depretiaiion is calculaied so as 10 write off Ihe cosi of an a55ei, le55 lis e51imaied residual value. over the useful economic life of ihat as5el as follows.. Fixtures & Fil¢in85 2W reducing 1)Th¢e VOLuTrrfARY INCOME Unres(ricled Reslricled 'fo181 Fund5 Toijl Funds Fund5 Fund5 2V25 2024 DonatlOllS Donations Other inromt FrieTrds of L(X)K 69,897 44t,l42 Sl I,Q39 330.370 80 69,897 441.142 511,039 330,450 tNCOMif4G RESOURCES FROM AcrtVlTIES FOR GENERATINC FUNDS Unrestricted Tolyl Funds Tothl Funds Fut)ds 2025 2024 Fundraisin8 from London Marnihon & events 87,587 87,587 79,100 19
LOOK NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED CHILDREN COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 INVESTMENT INCOME Unrestricted Tfjial Funth Toial Funds Funds 2U25 2024 Bank inl¢resi receivable 1.012 l.n12 98) INCOMING RESOURCES FROM CHARtrABLE ACTIVITIES Unrestricted Tot41 Futh Toi#l Funds Fund$ 2025 2024 Holiday Flat ojo 6,010 6.846 COSTS OF GENERATING VOLUNTARY INCOME Unresirieied Toi•l Funth Toial flinds Funds 21125 2024 Adverrisi08 Subscriwion5 LoTrJon Maraihon and oiher evenis Depreeiaiion 266 J,184 12,769 25(b 206 3.1¥4 12,769 Isu 444 1.984 7.lQ7 250 16,469 16,469 9.785 COSTS OF CHARIT ABLE ACTIVITIFS BY FUND TYPE UThreslricted Restricted ToiAI Funth Toial Fund5 Funds Funds 2025 2024 Helpline Scarborough Flai Youth Projecis Mentoring Projtcl 7,012 11.290 2th.133 8,623 7,012 11,290 26.lJ3 417.018 6.819 23.356 398.854 408J95 53.058 408,395 461,45J 440.247 20
LOOK NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED CHILDREN COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 COSTS OF CHARITABLE ACTivrrILs BY ACTIVITY TYPE Activiiies undertaken Total Funds Total Funds directly 2025 2024 Helpline Scarborough Flat Youih Projects Mentoring Prtsjeci 7.012 11.290 26,13J 417,018 7.012 11,290 26.lJ3 417.018 6,819 23.3)6 J98.854 461,453 461.45J 440.247 GOVERNANCE COSTS This is Stated after Charging: 102S 2024 Indendent examination 600 600 10. STAFFCOSTS AND EMOLUMEMTS Total 5t¥ff ¢os¢s w¢r¢ Is follows: 3025 2024 Wa8es and 5alaTiCS Social 5e¢urity costs 347.779 24,S90 293,543 16.672 372,369 310,215 Parti£ulgrs of employees: The overage nurnt¢r of employee5 during the year. w&5 a5 follows: 2025 2024 Number of administrative stsff 14 15 No employee received muneI0 of more than £60,(} durin8 the year (2024 . Nil). 21
LOOK NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED CHILDREN COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 11. TANGIBLE FIXED ASSEIS Othtr plant land and & ma¢hiD¢ry building5 eit. Toial COST At l April 2024 Additions 113.541 37.(179 150.620 At 31 March 21125 113.541 37.t179 150.620 DEPRECtATION Ai l April 2024 Charge for the year At JI M•r¢h 2015 JJ,930 1.040 31,9JO 1.040 32,970 32,970 NET BOOK VALUE At 31 March 2025 113.541 4,109 A 17.650 Ai J l March 2024 113,541 5.149 118,690 12. DEBTORS 2025 2024 C*h¢r debtors 4,S18 13.154 13. CREDITORS.. AmouD¢$ fglllnE due within othe year 2025 2024 Other creditors 3,4ZO 8,292 14. RESTRicfED INCOME FUNDS B•lan¢e al l Apr 2024 Incoming resources Outgoing rtsources Balance at 31 Mar 2025 Menioring PToje¢i 217,770 441.142 {408,3951 25(1,517 22
LOOK NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED CHILDREN COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 14. RESTRtcrED INCOME FUNDS Durin8 the year the charily received ihe following rI¢d fund5- David Cocks Foundaiion E F Bulmer Benevolent Fund The Edwina Mounibanen and Leonora Childrens Fur Powell Farnily Blaichington Coun Trt Vision Foundation Thomas Po¢klin8ton Muller Trust The BigGive Robert McAlpine Eiaulier5 Tru51 Toial 150.C4)0 15,275 30.(K)O 30,(K 14.905 34.5(KJ 39.832 90,1 21.630 10.o(K) 5,1)00 441,142 16. UNRESTRicfED INCOME FUNDS Blan¢¢ •¢ Apr 2024 In¢omin¥ resources Outgoing resources B8l•fice at JI Mar 2025 General Fund5 302,827 164.506 169,527) 397,806 16. ANALYSIS OF NET ASSETS BETWEEN FUNDS T8nEible Net eurrehl rixed assets assets Oiher nei Total Reslri¢ted In£ome Ftrhds: Menior Projetls Unre5tri¢ied Ineome Funds 250.517 283,S76 250.517 397,806 117,6YJ (3,420) (3.42fi1 Toial Funds 117,650 534.093 648J23 23
LOOK NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED CHILDREN COMPANY LIMITED BY GUARANTEE MANAGEMENT INFORMATION YEAR ENDED 31 MARCH 2025 The followlng pages do not fomi part of thè statutory financial statements whlch are the subject ol the Independert examlnefs report on pages 12 to 13. 24
LOOK NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED CHILDREN COMPANY LIMITED BY GUARANTEE DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025 21125 2024 INCOMING RESOURCES VOLUNTARY INCOME Donaiions Friends of L(X)K 511.039 330.370 80 5ll.UJ9 330,450 ACTIVITIES FOR GENERATING FUNDS Fundraising froin London Maraihon & evenis INVFSTMEffT INCOME Bank inieresi tIVable rype I INCOMING RESOURCES TrROM CHARITABLE ACTIVITIES Holiday Flai 87,-$87 79.100 1.012 985 6.(110 6,846 TOTAL IIYCOMINC, RESOURCES 605.648 417.381 R£SOURCES EXPENDED COSTS OF GEIYEIi4TING VOLuKfARY Ir4coME Lolon maraihon. sub5cripiions and marketing Depreciation 16,219 250 9.535 250 16.469 9.785 CHARITABLE ACTIVITIES Wages and 531arie5 Brighiside Trusi General running ¢0515 Depreciaiion Training costs Due diligence cos15 Workshops and family activities Staff and volunteer Irdvel and 5ubsisi¢n¢e Jamies Fami QAC Site Village Lookfesi 2023 Local farnily nElwork and xtivities Exhibitions, evern5 and ¢onfertnces PSG Group J7ZJ6Y 310,215 10.410 59.945 860 11.965 1.853 414 5,188 1 5,202 402 23,735 70.820 790 001 1.221 65 6,496 534 532 525 461,453 440.247 25
LOOK NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED CHILDREN COMPANY LIMITED BY GUARANTEE DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025 2025 2024 TOTAL RESOURCES EXPENDED 477.922 450.032 NET INCOMING RESOURCES FOR THE YEAR 127.726 {32,651) 26
LOOK NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED CHILDREN COMPANY LIMITED BY GUARANTEE DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025 2025 2024 COSTS OFGENERATING VOLUNTARY IP4COME M*rketinE Markeiing Subscriptions Sub5cripiion5 iKJndoD Margthon Ind oiher evertls Lor¥Jon marathon and events 266 444 3,184 1.984 12,769 7,107 Depreciaiion Depreciation 25n 250 1&469 9,785 27
LOOK NATIONAL FEDERATION OF FAMILIES WITH VISUALLY IMPAIRED CHILDREN COMPANY LIMITED BY GUARANTEE DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025 2015 2024 CHARITABLE AcTIVlEs Helpline Aclivilies underlaltn direaly Wages & Salaries General running costs 4.748 2.264 4,471 2.348 7.011 6.819 S¢*rboribu¥h Flal Aciiviiies direaty Wages & SalaTies Flai expenses D¢pTeci01ion 2J74 8,126 790 2,236 8,122 860 11,29(J Youth Pmj¢¢l$ Aeiivilles MndeYiokeK diredly Wages & Salaries General iunning costs 11,87U 14.26J 26.133 23.356 M¢n¢orin8 Project Aclivilies undertaken dirertfy Wage5 & Salaries Brightside Trust General running c0s15 Training cos15 Ce diligence cosis Workshops and family aciivilies Staff and volunieer Iravel and subsisieffe Jamies Fam) QAC Site Villa8e Lookfesi 2023 Local family neiwork and &livities Exhibition5, evems and conferences J5J,377 292.330 10.410 37.297 46,167 I,2ZI 65 6.496 7.500 534 414 5.188 15.202 402 23,785 532 525 417.1118 398.854 461,453 440.247 28