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2025-12-31-accounts

Wakefield District Sight Aid

Charity number 1140483

A company limited by guarantee number 07432897

Annual Report and Financial Statements

for the year ended 31 December 2025

Wakefield District Sight Aid

Annual Report and Financial Statements for the year ended 31 December 2025

Contents Page
Trustees' report 2 to 13
Examiner's report 14
Statement of financial activities 15
Balance sheet 16
Notes to the accounts 17 to 22

Prepared by West Yorkshire Community Accountancy Service CIO

1

Wakefield District Sight Aid

Trustees' report for the year ended 31 December 2025

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates Luke Scholey Chair Bridget Lockyer Andrew Patterson Stephen Kirk Neil Newton Sarah Shooter Ross Southall Maureen Tennant-King Secretary Hayley Grocock Charity number 1140483 Registered in England and Wales Company number 07432897 Registered in England and Wales Registered and principal address Bankers St Swithun's Community Centre Virgin Money Unity Trust Bank plc Arncliffe Road 7 Gold Street Four Brindleyplace Wakefield Northampton Birmingham WF1 4RR NN1 1EN B1 2JB

Stockbrokers

AWD Chase de Vere Leeds Independent examiner Rhys North ACA West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a company limited by guarantee and was formed on 8 November 2010. It is governed by a memorandum and articles of association as amended 4 February 2011. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £10.

Method of recruitment and appointment of trustees

The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.

2

Wakefield District Sight Aid

Trustees' report (continued) for the year ended 31 December 2025

Objectives and activities

The charity's objects

To promote the relief of the blind and partially sighted in any manner which is now, or hereafter may be, deemed by law to be charitable, within the Wakefield Metropolitan District.

The charity's main activities

Wakefield District Sight Aid provides person-centred practical, emotional, and wellbeing support to blind (severely sight impaired) and partially sighted (sight impaired) people living within the Wakefield Metropolitan District Council area. This includes advice and support following diagnosis of an eye condition or deteriorating eyesight, and ongoing support for people living with low vision. We also provide support to the families and carers of people living with sight loss and work closely with eye health practitioners across the district.

We do not require people to have a Certificate of Vision Impairment (CVI) to access support from us, as we recognise that there are reasons why people may choose not to be registered, and that people can live with a degree of life-altering sight loss without meeting the criteria for registration.

Our practical services include:

3

Wakefield District Sight Aid

Trustees' report (continued) for the year ended 31 December 2025

The charity's main activities continued

Our wider, wellbeing-focused services include:

Public benefit statement

In setting our objectives and planning our activities, our Board of Trustees has given serious consideration to the Charity Commission’s general guidance on public benefit, in particular the most effective ways to support and empower people living with sight loss to reach their potential, achieve their goals, and live safely and confidently within their own homes and communities. At the heart of this is our work to help alleviate social isolation, which can be a huge issue for people, particularly those who lose their sight in later life. People living with sight loss are more than twice as likely to experience poor mental health than the general population and a lot of our work is focused on promoting positive mental health and wellbeing.

Closely linked to this is the promotion of the wider wellbeing agenda (i.e. helping our members to connect with society around them, be active in body and mind, take notice of what’s going on in their communities, keep learning, and to give - through peer support and active participation in local life) and with this in mind we strive to nurture partnerships with other local organisations working within the wellbeing space. Awarenessraising and the promotion of the importance of good eye health and care are also key to our activities, particularly bearing in mind that at least 50% of sight loss is preventable, and to that end we work closely with local stakeholders including eye care professionals and public health for the advancement of the preventable sight loss agenda.

4

Wakefield District Sight Aid

Trustees' report (continued) for the year ended 31 December 2025

Achievements and performance

A monthly coffee morning at The Cluntergate Centre in Horbury (on the second Tuesday of the month).

A monthly coffee morning at the Broken Bridge Wetherspoon in Pontefract (on the fourth Thursday of the month).

Two monthly Evening Social Groups, one of which meets in central Wakefield (on the fourth Thursday of the month) and the other which meets in Pontefract (on the first Thursday of the month).

In total, we held 62 regular social groups (an increase of 22% on the previous year) which welcomed 189 unique visitors (+9%), 815 attendances in total (+11%).

5

Wakefield District Sight Aid

Trustees' report (continued) for the year ended 31 December 2025

Achievements and performance continued

6

Wakefield District Sight Aid

Trustees' report (continued) for the year ended 31 December 2025

Achievements and performance continued Feedback from people who have used our services

Home visiting:

Case study from our Sight Loss Advisor, Nicola Ford:

A lady rang our helpline directly for some support. She has macular holes and corneal ulcers. She was registered as Sight Impaired (partially sighted) 3 years ago, but at the time was nursing her husband through cancer. He passed away and she couldn't cope with his loss and accepting the loss of her eyesight. Her vision has deteriorated and she was falling down steps, curbs etc. We discussed a symbol cane and long cane and mobility training. She wanted to think about if she would like a referral to the Sensory Impairment Team (SIT). She advised that she uses her finger as a guide when making a hot drink, which is not safe. A visit was arranged.

A symbol cane was demonstrated and issued. She requested a referral to SIT to discuss orientation and mobility training in more detail. A Liquid Level Indicator for making a hot drink was demonstrated and issued, and safe pouring techniques discussed. We discussed how lighting and contrast can help with daily living. Tactile markers were fitted to her oven, door locks and thermostat.

She was struggling socially, as her family are not understanding about her sight loss or her limitations, and she had lost all her confidence. She was keen to come to some of our social events but felt nervous about doing so.

She has magnifiers from the Low Vision Clinic at Vision Express, which she uses a lot. We discussed talking books, and a Communiplayer was demonstrated and issued. She is not in receipt of any benefits (we then discussed Attendance Allowance which she wasn't aware of). A visual impairment awareness lanyard was also ordered from the Partially Sighted Society to help alert others to her lack of vision when out and about.

Her feedback following the visit: “I was in a really bad place before the visit, but after I feel more confident and able to move forward. Thank you so much.”

She attended our Equipment Demonstration and Wellbeing Day in November and was absolutely overwhelmed by how welcoming she found it. She said everyone was so friendly, it was great to chat to others who were experiencing sight loss too and it made her feel like she wasn’t alone. She has since attended our coffee mornings and booked onto our Living Well with Sight Loss course in January 2026.

Outcomes for this lady: the events have made her feel more connected to others, and she feels better informed about the support available and how to access it. Her confidence has improved and she feels more positive about the future.

7

Wakefield District Sight Aid

Trustees' report (continued) for the year ended 31 December 2025

Achievements and performance continued Coffee mornings/social groups:

Here are some testimonials from people who’ve attended our social groups:

“These coffee mornings have given my mum a whole group of friends she never would have had. They now meet outside of the coffee mornings which is great.”

“I was very hesitant about attending the first meeting but the people there were so positive it's given me confidence to manage my future. I am so very grateful.”

“I love these coffee mornings. I can get out of the house and meet friends. Helps me to not feel isolated and gives me something to look forward to.”

Living Well with Sight Loss (LWWSL) courses:

We also know that around 74% of people who attend LWWSL go on to interact with our other services.

Testimonials from course participants:

“It's a great course and gives you all the information you need and having the right people speaking at the course really helps.”

“We were very grateful to be offered this course. We found it to be so helpful and informative, nothing was too much trouble, and we were treated with kindness and respect. It was also good to speak and mix with other sight loss people. It has opened doors to various sources of help. Thank you to everyone concerned.”

8

Wakefield District Sight Aid

Trustees' report (continued) for the year ended 31 December 2025

Achievements and performance continued

Art Beyond Vision programme – testimonials from workshop participants:

“If I didn’t come to this group, I wouldn’t get out and meet people. I started doing art for the first time when I came here. Now I love it and do it at home. Everyone is so nice. We’re a family.”

“As a person with visual impairment, being able to meet people with similar eyesight problems and be creative together is wonderful. We feel like a team and we all help each other.”

“This group is special because none of us can see properly. If we went to a regular art or craft class, that wouldn’t be the case, and I’d be the odd one out. My favourite activities are the textile crafts like macramé and crochet. I don’t feel silly asking questions, because everyone understands.”

“I’m so glad I found this group. There’s lots of different things to try and I don’t know what I’d do without it. There’s so much help available, I’m so grateful.”

Emotional support programme – case study:

At the start of this client’s counselling journey, a comprehensive agreement was put in place by the counsellor and the client, outlining clear expectations around confidentiality, boundaries, and session structure. In these initial discussions, the client began to open up about his feelings of loss and the need to adapt to significant life changes. Through a person-centred approach, the counsellor created a space characterised by empathy, non-judgment, and patience, allowing the client to express his emotions at his own pace.

The client, recently diagnosed with age-related macular degeneration, shared a strong awareness that life will not return to its previous state, yet he holds onto a deep-seated hope that things may still improve. This hope reflects the complexity of his grief as he processes the impact of his diagnosis on his independence and self-identity.

Initially anxious, the client seemed more at ease when the counsellor adjusted the lighting and moved closer to enhance his visibility. Though he spoke of sadness, he disclosed that he had not been able to cry since the diagnosis, feeling an underlying anger instead. The counsellor facilitated a conversation around this, helping the client explore constructive ways to acknowledge and express his anger as a valid and natural response to his vision loss.

In recent weeks, the client formed a new friendship through a group meeting, which seemed to bring a sense of lightness. However, his anxiety remains significant, particularly in social settings where he fears losing control of his emotions. The counsellor and client discussed how this anxiety might stem from his fear of breaking down in public. The client also shared an ongoing feeling of "Why me?" and frustration at not having an outlet for blame, which has sometimes led to irritability with others as a means of coping. Reflecting on past experiences, he noted similar anger when first diagnosed with diabetes, though his vision loss has intensified these feelings.

Throughout these sessions, the client described how his life feels overshadowed by his vision loss and the challenges of adjusting to it. He expressed a combination of hope and sorrow as he recognized the ongoing nature of his grief. As the journey continues, the counsellor will support him in working towards acceptance, developing self-soothing techniques, and fostering resilience in facing this life adjustment.

9

Wakefield District Sight Aid

Trustees' report (continued) for the year ended 31 December 2025

Achievements and performance continued

Children, young people and families feedback:

We anticipated that this project would have the following impacts, so we asked our children and their families how they felt about these statements:

  1. Children living with sight loss will feel more confident, less isolated, and more supported due to this work. 100% of children agreed.

  2. The families of the children living with sight loss will feel more supported, less isolated, and better connected to a community due to this work. 100% of parents agreed.

  3. All participants will feel happier due to participating in this project. 100% of children agreed.

  4. A network that didn’t previously exist will be created. Families now meet up in person, and we have also created a private Facebook group for families where we share information about our forthcoming events and other relevant content, as well as giving families a safe space to ask for advice and get peer support.

Here are some testimonials from our children and their parents:

“E feels less isolated because her friendships at school are up and down, whereas here she can be herself.” (parent)

“I’d be completely gutted if these activities stopped. And what about the families who’ve not come yet?” (parent)

“The big difference for us is that these are activities we can do as a whole family.” (parent)

“I feel happy because I get to do stuff I don’t usually get to do. I’ve made lots of new friends. The football is my favourite.” (D, aged 11)

“The increase in confidence in H is indescribable.” (parent)

“I think the football is amazing because it gives kids the opportunity who’ve never done it before.” (J, aged 10)

“Because there’s people like me here, I feel less alone.” (A, aged 12)

“These activities set me in the right mood for the next day.” (E, aged 10)

“This means the whole world.” (parent)

“A never played football at school or with friends because he never felt able to without being a liability. Since training once a week with the VI team, he's found he really enjoys it and because everyone is VI he's much more comfortable playing and knowing he won't be shouted at for missing an easy ball. He listens to the coaches and is good at following instructions. He's been chosen as the star player twice in the short time he's been playing, not for being particularly good but for applying what he's learning. His confidence has grown, and he has skills now which he's been able to show off at school football earning himself a praise point for PE, this would never have happened without VI football. He's so excited that he's now able to train twice a week and looking forward to possible games in the future.” (parent)

10

Wakefield District Sight Aid

Trustees' report (continued) for the year ended 31 December 2025

Achievements and performance continued

11

Wakefield District Sight Aid

Trustees' report (continued) for the year ended 31 December 2025

Funding and future sustainability

We were thrilled to be awarded five years’ funding via a National Lottery Reaching Communities grant towards our core costs in April 2024. This funding makes a huge difference and, as we hope this report illustrates, has already enabled us to expand the work we do in the community.

We are so grateful for the continuing support of key funders such as Prosper Wakefield District and Wakefield Council, without whom so much of our work would not be possible.

Our Board member, Cllr Maureen Tennant-King, was invested as Mayor of Wakefield in April 2025 and chose Wakefield District Sight Aid as one of her charities of the year. We are so grateful to Maureen, for the time and expertise she brings to our Board, and also for choosing to support us during her Mayoral year. Our CEO Hayley and Chair of Trustees Luke participated in a charity abseil down Wakefield Cathedral in October 2025 to raise money for the Mayor’s chosen charities, as did one of our young supporters Mia, who was raising money in memory of her grandad Brian, who was a WDSA member for many years.

On 10 September 2025 the Board passed a resolution to convert the charity from a charitable company to a Charitable Incorporated Organisation (CIO). On 20 March 2026 the Charity Commission confirmed that this conversion of charity status had been approved.

Staff team

The staff team consists of 3 part-time staff: a Chief Executive Officer (30 hours a week), a Finance and Outreach Manager (30 hours a week), and a Sight Loss Advisor (26 hours a week).

Partnership working

We continued to work closely with local stakeholders, and to share knowledge and best practice with other sight loss organisations across the Yorkshire and the Humber region through our involvement with Visionary, the membership organisation for local sight loss charities.

Pensions

In accordance with the Pensions Regulations 2015, the charity operates a workplace pension scheme which has been established through the National Employment Savings Trust (NEST). All eligible employees were automatically enrolled in the scheme on the 1st February 2016 and staff who subsequently opted to leave the scheme will be re-enrolled after three years.

Risk Management policy

The charity maintains a risk register adopting the 'Charities and Risk Management' framework; issued by the Charity Commission dated June 2010. The risk register is presented to the Board every 6 months for review, should any risks materially change in the intervening period then it is the responsibility of the CEO to update the Board accordingly.

Financial review

The net income for the year was £15,248, including net income of £15,340 on unrestricted funds and net expenditure of £92 on restricted funds, after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £107,273.

Wakefield District Sight Aid maintains a policy of holding a minimum of £46,000 in unrestricted reserves, but not more than 9 months’ operating costs which based on budgeted 2026 expenditure equates to £105,000.

The sum of £46,000 is the figure determined by the charity as being sufficient to cover redundancy costs and three months’ essential operating expenses, in the unlikely event that a managed closure of the charity should be necessary. This figure is reassessed annually.

The maintenance of unrestricted reserves up to 9 months’ operating costs is deemed reasonable to give the charity sufficient time to seek alternative sources of funding should other income streams be withdrawn. It also reflects the historic unpredictable cash flow of the organisation and necessity to depend on infrequent legacy donations.

12

Wakefield District Sight Aid Trustees' report (continued) for the year ended 31 December 2025

Statement of trustees' responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.

Approved by the board of trustees on 22/6/26

Stephen Kirk (Trustee)

13

Wakefield District Sight Aid

Independent examiner's report to the trustees of Wakefield District Sight Aid

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 December 2025, which are set out on pages 15 to 22.

Responsibilities and basis of report

As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Rhys North ACA

24/6/26

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

14

Wakefield District Sight Aid

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 December 2025

Notes
2025
Unrestricted
funds
£
Income from:
Grants and donations
(2)
6,907
Sales and Fees
1,506
Fundraising
5,714
Investment income
1,902
Outreach income
5,187
Other income
-
Total income
21,216
Expenditure on:
Salaries NI and pensions
(3)
254
Payroll charges
138
Rent
-
Equipment purchases
1,151
Travel costs
110
Insurance
373
Newsletter and publicity costs
125
Computer costs
360
Independent examination
-
Sundry
76
Subscriptions and licences
470
Depreciation
276
Investment management charges
327
Website costs
120
Fundraising costs
1,126
Community outreach
2,913
Room hire
483
Office and admin costs
239
Emotional Support Service
950
Project costs
-
Hardship fund payments
-
Telephone and Internet
-
Total expenditure
9,491
Net gains/(losses) on investments
4,270
Net income / (expenditure)
15,995
Transfers between funds
(4)
(655)
Net movement in funds
15,340
Fund balances brought forward
92,093
Fund balances carried forward
(4)
107,433		 2025
Restricted
funds
£
130,394
-
-
-
-
-
130,394
92,032
558
6,090
22
1,617
568
2,567
-
1,512
300
100
-
-
1,320
-
2,337
2,296
218
-
16,437
2,620
547
131,141
-
(747)
655
(92)
44,690
44,598		 2025
Total
funds
£
137,301
1,506
5,714
1,902
5,187
-
151,610
92,286
696
6,090
1,173
1,727
941
2,692
360
1,512
376
570
276
327
1,440
1,126
5,250
2,779
457
950
16,437
2,620
547
140,632
4,270
15,248
-
15,248
136,783
152,031		 2024
Total
funds
£
142,092
2,127
3,416
1,995
3,379
390
153,399
83,495
576
6,000
1,432
2,232
847
2,441
417
1,512
441
954
275
311
1,560
500
2,933
2,192
1,375
4,000
9,756
700
236
124,185
514
29,728
-
29,728
107,055
136,783

All incoming resources and resources expended derive from continuing activities.

15

Wakefield District Sight Aid

Balance sheet

as at 31 December 2025
2025
Unrestricted
£
Fixed assets
Tangible assets
(6)
160
Investments
(7)
73,882
Total fixed assets
74,042
Current assets
Stock
175
Debtors and prepayments
(8)
357
Cash at bank and in hand
(9)
44,310
Total current assets
44,842
Current liabilities:
amounts falling due within one year
Creditors and accruals
(10)
11,451
Total current liabilities
11,451
Net current assets / (liabilities)
33,391
Total assets less current liabilities
107,433
Net assets
107,433
Funds
Unrestricted funds
General unrestricted funds
105,046
Designated funds
(5)
2,387
Unrestricted funds
107,433
Restricted funds
-
Total funds
107,433		 2025
Restricted
£
-
-
-
-
-
44,860
44,860
262
262
44,598
44,598
44,598
-
-
-
44,598
44,598		 2025
Total
£
160
73,882
74,042
175
357
89,170
89,702
11,713
11,713
77,989
152,031
152,031
105,046
2,387
107,433
44,598
152,031		 2024
Total
£
436
68,305
68,741
192
1,577
81,067
82,836
14,794
14,794
68,042
136,783
136,783
92,093
-
92,093
44,690
136,783

For the year ending 31 December 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who are also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).

The financial statements were approved by the board of trustees on 22/6/26

Stephen Kirk (Trustee)

16

Wakefield District Sight Aid

Notes to the accounts

for the year ended 31 December 2025

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Investments

Investments are stated at market value at the balance sheet date. The SOFA includes the net gains and losses arising on revaluations and disposals throughout the year.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £250 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Project and office equipment: over 3 years

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Stock

Stock is valued at the lower of cost and net realisable value.

17

Wakefield District Sight Aid

Notes to the accounts

for the year ended 31 December 2025

1 Accounting policies continued

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Leases

Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.

18

Wakefield District Sight Aid

Notes to the accounts continued

for the year ended 31 December 2025

2 Grants and donations
2025
Unrestricted
funds
£
National Lottery Community Fund (NLCF)
-
Prosper Wakefield District Ltd
-
The Hedley Foundation
-
The Powell Family Foundation
-
Wakefield Annual Charity Christmas Lunch (WACCL)
-
Wakefield Metropolitan District Council (WMDC)
-
Anonymous Charitable Trust
-
Other donations
6,907
6,907
3 Staff costs and numbers
Gross salaries
Social security costs
Employment allowance
Pensions		 2025
Restricted
funds
£
82,320
2,875
3,000
6,592
4,000
31,607
-
-
130,394		 2025
Total
funds
£
82,320
2,875
3,000
6,592
4,000
31,607
-
6,907
137,301
2025
£
88,826
10,608
(9,244)
2,096
92,286		 2024
Total
funds
£
80,000
8,125
-
6,000
-
28,122
9,500
10,345
142,092
2024
£
80,389
7,324
(6,067)
1,849
83,495

The average number of employees during the year was 3, being an average of 2.5 full time equivalent (2024: 3, 2.3 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme
Costs of the scheme to the charity for the year
Amount of any contributions outstanding at the year end
4 Restricted funds
Balance b/f
Incoming
£
£
Art Beyond Vision
13,306
-
Nova - Emotional support
(655)
-
NLCF
23,549
82,320
The Powell Family Foundation
2,498
6,592
Prosper Together Fund
4,675
2,875
The Hedley Foundation
-
3,000
WACCL
-
4,000
WMDC
1,317
31,607
44,690
130,394		 Outgoing
£
11,533
-
80,285
4,133
2,635
2,514
1,219
28,822
131,141		 2025
£
2,096
411
Transfers
£
-
655
-
-
-
-
-
-
655		 2024
£
1,849
396
Balance c/f
£
1,773
-
25,584
4,957
4,915
486
2,781
4,102
44,598

19

Notes to the accounts continued for the year ended 31 December 2025

Wakefield District Sight Aid

4 Restricted funds continued

Fund name

Art Beyond Vision Nova - Emotional support

NLCF

The Powell Family Foundation

Prosper Together Fund

The Hedley Foundation WACCL

Purpose of restriction

Towards the Art Beyond Vision project. Emotional support pilot project. The transfer is from unrestricted funds to cover the fund's deficit.

Supporting people living with sight loss across the Wakefield District. To pilot a programme of activities for visually impaired children and young people, and their families.

To provide hardship grants to people in need via the Prosper Together Fund.

Towards the provision of football sessions for visually impaired children and young people

Towards activities for children and young people.

5 Designated funds

Art Beyond Vision Children's Activities

----- Start of picture text -----
Balance b/f Incoming Outgoing Transfers Balance c/f
£ £ £ £ £
- - -
1,246 1,246
- - -
1,141 1,141
- - -
2,387 2,387
----- End of picture text -----

Fund name Art Beyond Vision Children's Activities

Reason for designation

Contributions that have been designated for the Art Beyond Vision project. Contributions that have been designated for future children's activities.

Tangible assets
Cost
At 1 January 2025
Additions
Disposals
At 31 December 2025
Depreciation
At 1 January 2025
Depn reversed re. disposals
Charge for year
At 31 December 2025
Net book value
At 31 December 2025
At 31 December 2024		 £
7,073
-
(5,030)
2,043
6,637
(5,030)
276
1,883
160
436
Office
equipment		 Total
£
7,073
-
(5,030)
2,043
6,637
(5,030)
276
1,883
160
436

6 Tangible assets

20

Wakefield District Sight Aid

Notes to the accounts continued

for the year ended 31 December 2025

7 Fixed assets investments
Balance b/f
Gain / (loss) on revaluation
Income generated
(Management fees)
Total
8 Debtors and prepayments
Prepayments
Other debtors
9 Cash at bank and in hand
Cash at bank
Cash in hand
10 Creditors and accruals
Creditors
Accruals
Taxation and social security
Other creditors		 2025
£
68,305
4,270
1,634
(327)
73,882
2025
£
-
357
357
2025
£
89,131
39
89,170
2025
£
1,120
1,583
2,798
6,212
11,713		 2024
£
66,113
514
1,989
(311)
68,305
2024
£
1,218
359
1,577
2024
£
80,973
94
81,067
2024
£
3,214
1,623
3,882
6,075
14,794

11 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Remuneration and benefits received by key management personnel

The total employee benefits received by key management personnel were £46,950 (previous year: £40,972).

12 Operating leases

Within one year
In the second to fifth years inclusive
Expected future minimum lease payments over the remaining life of the
lease, analysed into the period in which the commitment falls due:		 2025
£
6,120
1,530
7,650		 2024
£
6,000
300
6,300

21

Wakefield District Sight Aid

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2025

2025
2024
Unrestricted Unrestricted
funds
funds
£
£
Income
Grants and donations
6,907
10,345
Sales and Fees
1,506
2,127
Fundraising
5,714
3,416
Investment income
1,902
1,995
Outreach income
5,187
3,379
Other income
-
390
Total income
21,216
21,652
Expenditure
Salaries NI and pensions
254
7,511
Payroll charges
138
576
Rent
-
-
Equipment purchases
1,151
1,313
Travel costs
110
307
Insurance
373
526
Newsletter and publicity costs
125
125
Computer costs
360
303
Independent examination
-
1,090
Sundry
76
441
Subscriptions and licences
470
848
Depreciation
276
275
Investment management charges
327
311
Website costs
120
600
Fundraising costs
1,126
500
Community outreach
2,913
792
Room hire
483
252
Office and admin costs
239
1,346
Emotional Support Service
950
-
Project costs
-
770
Hardship fund payments
-
-
Telephone and Internet
-
-
Total expenditure
9,491
17,886
Net gains/(losses) on investments
4,270
514
Net income / (expenditure)
15,995
4,280
Transfers between funds
(655)
-
Net movement in funds
15,340
4,280
Fund balances brought forward
92,093
87,813
Fund balances carried forward
107,433
92,093		 2025
Restricted
funds
£
130,394
-
-
-
-
-
130,394
92,032
558
6,090
22
1,617
568
2,567
-
1,512
300
100
-
-
1,320
-
2,337
2,296
218
-
16,437
2,620
547
131,141
-
(747)
655
(92)
44,690
44,598		 2024
Restricted
funds
£
131,747
-
-
-
-
-
131,747
75,984
-
6,000
119
1,925
321
2,316
114
422
-
106
-
-
960
-
2,141
1,940
29
4,000
8,986
700
236
106,299
-
25,448
25,448
19,242
44,690		 2025
Total
funds
£
137,301
1,506
5,714
1,902
5,187
-
151,610
92,286
696
6,090
1,173
1,727
941
2,692
360
1,512
376
570
276
327
1,440
1,126
5,250
2,779
457
950
16,437
2,620
547
140,632
4,270
15,248
-
15,248
136,783
152,031		 2024
Total
funds
£
142,092
2,127
3,416
1,995
3,379
390
153,399
83,495
576
6,000
1,432
2,232
847
2,441
417
1,512
441
954
275
311
1,560
500
2,933
2,192
1,375
4,000
9,756
700
236
124,185
514
29,728
-
29,728
107,055
136,783

22