Company registration number: 07371472 Charity registration number: 1140978
Devon County Association for the Blind known as Devon in Sight (A company limited by guarantee)
Annual Report and Financial Statements for the Year Ended 31 March 2022
Keith Tuvey Chartered Certified Accountants 2 Clyst Works Clyst Road Topsham Exeter EX3 0DB
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 39|
|Statement of Trustees' Responsibilities|40|
|Independent Examiner's Report|41 to 42|
|Statement of Financial Activities|43 to 44|
|Balance Sheet|45 to 46|
|Notes to the Financial Statements|47 to 73|
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Reference and Administrative Details**
|**Chairman**|Dr A Jacobs|
|---|---|
|**Charity Registration**|1140978|
|**Number**||
|**Company Registration**|07371472|
|**Number**||
||The charity is incorporated in England.|
|**Registered Office**|Unit 3 Splatford Barton|
||Splatford Land|
||Kennford|
||Exeter|
||Devon|
||EX6 7XY|
|**Independent Examiner**|Keith Tuvey|
||Chartered Certified Accountants|
||2 Clyst Works|
||Clyst Road|
||Topsham|
||Exeter|
||EX3 0DB|
|**Accountants**|Redwoods|
||Chartered Certified Accountants|
||2 Clyst Works|
||Clyst Road|
||Topsham|
||Exeter|
||Devon|
||EX3 0DB|
|**Solicitors:**|Michelmores|
||Woodwater House|
||Pynes Hill|
||Exeter|
||EX2 5WR|
|**Bankers**|Lloyds Bank|
||234 High Street|
||Exeter|
||EX4 3NL|
Page 1
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Trustees’ Report**
## **Introduction**
## **The Trustees, who are directors for the purposes of company law, present their annual report and financial statements of the charitable company for the year ended 31 March 2022.**
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s governing document and the Statement of Recommended Practice, “Accounting and Reporting by Charities”, issued in March 2005. The charity was founded in 1925 and was incorporated in April 2011.
**Trustees: Dr Adrian Jacobs** Chair **Mr Steve Muncer** Treasurer **Mr Scott Bailey** Vice Chair **Mr Paul Bradford** Optometry Lead **Mr Paul Hannan** Safeguarding Lead (Co-opted on 25 November 2021) **Mrs Judy Pride** Resigned 29 October 2021 **Mrs Jill Brooks** Resigned 28 January 2022
**Honorary Life Members: Mrs Gwyn Dickinson MBE Mr Christopher Sumner Mr Peter Wareham**
## **Patron: The Dowager Countess of Devon**
## **Structure, Governance and Management**
The company (Number 07371472) is a Registered Charity (Number 1140978) and is constituted under its Articles of Association dated 9th September 2010. The management of the affairs of the Charity is vested in the Trustees. The Trustees are the Directors of the Company together with not more than ten members elected by the Annual General Meeting or co-opted by the Trustees. Shortly after Trustees are appointed they attend the main premises for induction meetings with the Chairman and Chief Executive Officer. An induction pack is given to the prospective Trustees followed by induction and training.
Page 2
## **Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
Sub Committee Working Groups may address certain matters. As part of their functions the Sub Committees may make recommendations and shall always be accountable to the Trustees. The Trustees are also empowered to appoint a Chief Executive Officer, Treasurer, and staff as they deem necessary and may determine their remuneration, duties, and conditions of service. The Articles of the Association dated 9th September 2010 are available for inspection at the registered office address.
## **Objectives and activities**
When planning activities for the year the Trustees have considered the Charity Commission’s guidance on public benefit and in particular the specific guidance on charities for the advancement of health, and the relief of those in need, by reason of youth, age, ill-health, disability, financial hardship or other disadvantage.
## **Our Mission**
Devon in Sight is a local charity providing information and advice, practical help, and emotional support to enable people to overcome the many challenges of living with sight loss, to maintain their independence and wellbeing, and to **live life to the full.**
## **Our Vision**
Our vision is to be a **Centre of Excellence** for people who are blind or partially sighted across the whole of Devon.
## **Our Staff**
At March 2022 the staff team included three full-time staff and one part-time staff.
**Grahame Flynn** Chief Executive Officer **Judy Pride** Head of Development & Operations **Jennie Benham** Office Manager
## **Our Head Office Volunteers**
**Linda Garaway** Honorary Treasurer **Elizabeth Twining** Membership Secretary **Mike King** Sessional Volunteer **Andrew Howard** Press Officer
Page 3
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Trustees’ Report**
## **Our Voting Membership**
## **Our Devon Sight Loss Forum**
The **Devon Sight Loss Forum** enables local people affected by sight loss to help influence change for people affected by sight loss across Devon.
**Mark Harper Christine McKay Debby Henderson John Smith George Jones Cathy Surtees Anne Keynes Huw Tomlinson Les Mazurek Lena Welch**
**Our Community Fundraising Volunteers**
**James Bishop Steve Carter Jon De Cruz Danielle Johnson Mark Jones**
**Torin Knee Matt Knight Paul Lane Zak Ramsden Lloyd Taylor**
Page 4
**Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
**Chairman’s Report by Dr Adrian Jacobs**
Devon in Sight is a small independent charity that was established in 1925 and has a long and proud history of serving people who are blind and partially sighted in Devon.
The Charity has a dedicated team of staff and volunteers. Together we provide the very best information and advice, practical help, and emotional support to enable people to overcome the many challenges of living with sight loss, to maintain their independence and wellbeing, and to live life to the full.
Underpinning all of this is our commitment as Trustees to create a fit-forpurpose organisation to achieve all of this effectively and efficiently. The Trustees support the Chief Executive Officer with the leadership of the organisation. They are enlisted for their skills and experience to ensure that Devon in Sight has the best people in place to oversee and ensure the future direction of the service and implementation of its strategic objectives.
As we are learning to live with COVID-19 and respond to the Cost-ofLiving Crisis we have developed a revised service strategy, which focuses on the key areas that will make the biggest impact to the lives of people affected by sight loss across Devon. The rationale behind this strategy is explained within this report.
Finally, I would like to thank our dedicated staff and volunteers who continually strive to deliver excellence to people affected by sight loss across Devon.
………………………………. **Dr Adrian Jacobs** Chair of Trustees
Page 5
## **Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
**Chief Executive Officer’s Report**
**by Grahame Flynn**
## **Overview**
The recent **State of the UK’s Eye Health Report** , commissioned by Specsavers in collaboration with leading eye health experts and charities, paints a stark picture of the impact the COVID-19 pandemic has had on eye health in Britain – with experts warning of a ‘ticking timebomb’ and significant fallout for years to come.
The pandemic has worsened the pre-existing delays to eyecare which means there are now even more patients waiting to be seen. This represents the tip of the iceberg as many of those who missed appointments, or had treatment delayed, will have more serious or advanced vision problems by the time they see a professional. This will have a huge impact on the health service and economy for years to come.
Devon in Sight is an award-winning charity known for its excellence in service provision and innovation. We work with partners across Health & Social Care and the Voluntary Sector to provide a comprehensive portfolio of services.
In devising our strategic plan for the next four years we have taken all the learning from the COVID-19 pandemic and looked at local and national research to ensure that our services are fit for today.
Significantly, we listen to our stakeholders when designing our services to ensure that they have the greatest impact for our clients across the whole of Devon.
## **Key Statistics about Sight Loss**
It is worth being reminded of some of the challenging headlines regarding sight loss. The messaging in this section reflects the latest evidence, research, and statistics available and dates and sources are outlined at the end. [Source: RNIB Sight Loss Data Tool Version 5 June 2022 for Devon & Key Statistics About Sight Loss published in September 2021 by RNIB’s Insight Team].
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**Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
## **The National Prevalence of Sight Loss**
## **Around six million people are estimated to be living with sight** . **threatening eye conditions in the UK today**
## **More than two million people are estimated to be living with sight loss in the UK. This level of sight loss is severe enough to have a significant impact on their daily lives.**
The main causes of sight loss among the more than two million people living with sight loss are:
**39%** or 809,000 people with uncorrected refractive error **23%** or 488,000 people with AMD **19%** or 394,000 people with cataract
**7%** or 151,000 people with glaucoma
**5%** or 97,000 people with diabetic retinopathy
**7%** or 155,000 people with other eye problems
## **The more than two million people living with sight loss includes:**
- people who are registered blind or partially sighted
- people whose vision is better than the levels that qualify for registration
- people who are awaiting or having treatment such as eye injections, laser treatment or surgery that may improve their sight
- people whose sight loss could be improved by wearing correctly prescribed glasses or contact lenses
## **At least half of sight loss is avoidable.**
This is based on how many people are living with sight loss. The majority of sight loss due to refractive error can be corrected by wearing the right prescription glasses. Many forms of cataract are treatable. Early detection and treatment and making good lifestyle choices such as smoking cessation, healthy diet and exercise may reduce or slow the progression of some sight conditions.
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**Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
## **The older you are, the greater your risk of sight loss.**
- There are 1.2 million people living with sight loss who are aged 75 years and over. The proportion of people living with sight loss is: `o` one in nine people aged 60 years and over `o` one in five people aged 75 years and over
- one in two people aged 90 years and over.
- **Every day 250 people start to lose their sight in the UK. This is** .
- **equivalent to one person every six minutes**
- **The number of people in the UK with sight loss is set to increase dramatically. It is predicted that by 2050 the number of people** .
- **with sight loss in the UK will double to over four million**
- **One in five people will live with sight loss in their lifetime.**
This is based on the assumption that the underlying risk factors associated with sight loss do not change. In addition, many more people will experience sight loss as a result of eye injury, cataract or refractive error.
## **More people will have sight loss in the future**
The number of people in the UK with sight loss is set to increase significantly. It is predicted that by 2050 the number of people with sight loss in the UK will double to over four million. This is based on the assumption that the underlying risk factors associated with sight loss do not change and that broad demographic changes, such as aging population, will continue in coming decades.
## **Eye Health now the number one cause of hospital outpatient attendance in the UK.**
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**Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
## **Devon**
## **Population Overview**
There are 1,209,773 people living in Devon Integrated Care System (ICS). Of the total population:
- 19% are aged 17 or under.
- 57% are aged 18-64.
- 24% are aged over 65.
The older you are, the greater your risk of sight loss. The proportion of people aged 75 years and over in Devon ICS is higher than the average for England - 12% of the population are aged 75 plus, compared to 9% in England.
## **Sight Loss Prevalence in Devon**
In Devon Integrated Care System (ICS) there are an estimated 50,910 people living with sight loss. This includes around:
- 32,700 people living with mild sight loss 64% 11,280 people living with moderate sight loss 22% 6,950 people living with severe sight loss 14%
Note: these figures include people whose vision is better than the levels that qualify for registration, but that still has a significant impact on their daily life (for example, not being able to drive).
The estimated prevalence of sight loss in Devon ICS is 4.10% which is higher the average for England of 3.3%. This estimate is based on age and gender. A range of other factors could potentially impact on the prevalence of sight loss in the local area including higher proportions of BAME communities, the number of people in low-income households and access to healthcare services.
## **Age profile**
In terms of the age profile of the people living with sight loss in Devon ICS, we estimate that:
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## **Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
||470 are aged 0 to 17 years|1%|
|---|---|---|
||7,950 are aged 18 to 64 years|16%|
||9,910 are aged 65 to 74 years|19%|
||15,220 are aged 75 to 84 years|30%|
||17,440 are aged 85 years and over|34%|
*Figures may not sum due to rounding and different prevalence estimates for vision impairment in children.
## **Future projections**
By 2032 there are expected to be 63,180 people in Devon ICS living with sight loss, an estimated **increase of 24% over the next decade.**
## **Ethnicity**
People from different ethnic communities are at greater risk of some of the leading causes of sight loss. The proportion of people from minority ethnic groups is lower than the average for England, 3% of the population are from minority ethnic groups, compared to 15% in England. 97% of our population identifies their ethnicity as White.
## **Certification and Registration**
A Certificate of Vision Impairment (CVI) certifies a person as either sight impaired (partially sighted) or severely sight impaired (blind). The CVI provides a formal referral route for someone with sight loss to social care services. Each CVI form is completed by a consultant ophthalmologist in an eye clinic and a copy is sent to the person's local social services department. Upon receipt of the CVI, social services offer registration and other relevant advice and services [5].
More than **24,000** people are given a **Certificate of Vision Impairment (CVIs)** each year in England and Wales [6].
Around **340,000** people are **registered blind or partially sighted in the UK.** Half of these people are registered blind, and half are registered partially sighted [7].
The leading causes of sight loss amongst registered blind and partially sighted people are [8]:
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**Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
**48%** Age-related Macular Degeneration (AMD) **16%** Glaucoma **12%** Cataract **10%** Retinitis Pigmentosa (RP) **8%** Diabetic Eye Disease
The number of people newly registered blind or partially sighted has decreased in recent years. In England, since 2003 we know that new registrations have decreased by 29 per cent [7,9].
But, it is important to remember that certification and registration only provide information about blind and partially sighted people who have been in some contact with health and social care services. They are a useful indication of the number of people affected by sight loss, but they do not provide the complete picture of how many people are affected by sight loss in the UK.
## **Number of CVIs**
In 2020/21, 490 Certificates of Vision Impairment were issued in the Devon ICS.
Due to the impact of the pandemic on hospital eye care services, the number of people receiving a CVI in this latest year is likely to be significantly lower than usual. Depending on how much lower, this could mean a considerable backlog of patients and CVIs over the coming years.
## **Registration**
Upon receipt of a completed CVI form, the social services department offer registration as blind or partially sighted and other relevant advice and support. Registers of blind and partially sighted people are maintained by all local authorities to help them plan and deliver services.
In Devon ICS, there are 6,020 people registered as blind or partially sighted. Roughly half are registered as blind and half as partially sighted.
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## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Trustees’ Report**
## **Table: Registered blind or partially sighted by age band**
|Age band|Registered
blind|Registered
partially slighted|Total|
|---|---|---|---|
|0-17|150|320|470|
|18-49|540|440|980|
|50-64|465|350|815|
|65-74|345|315|660|
|75+|1,450|1,640|3,090|
|Total|2,955|3,065|6,020|
## **Additional disabilities**
1,990 of the people registered as blind or partially sighted in Devon ICS have also been recorded as having an additional disability by the local authority.
## **New registrations**
In the year 2019/20, there were 970 new registrations of blind and partially sighted people in Devon ICS.
## **Eye health and social care landscape**
No one should experience sight loss without the appropriate support. Despite advancements in clinical treatments over the last decade, less attention has been paid to the patient pathway as a whole, from pre- to post-diagnosis, and the support mechanisms within this. As a result, many individuals find themselves ill equipped to live with their sight loss and the increased risk of poor wellbeing, low confidence and the impact this has on daily life.
- Only 17 per cent of people experiencing sight loss were offered emotional support in relation to their deteriorating vision.
- People with sight loss were more than twice as likely to have experienced difficulties with unhappiness or depression than the UK average.
- More than 40 per cent of blind and partially sighted people feel moderately or completely cut off from the people and things around them.
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**Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
## **People living with sight loss**
This section provides an overview of the number of people impacted by sight loss in the Devon ICS and the impact that this has on their daily life.
- Only one in four registered blind and partially sighted people of working age are in employment.
- Half of blind and partially sighted people are always or frequently limited in the activities that they would like to take part in.
- 36% of blind and partially sighted people never use the internet or don’t have access to it. This is significantly higher than the UK average of 10%.
## **Impact of sight loss**
While it is possible to talk about the circumstances of blind and partially sighted people as a whole, there are significant variations in people’s experiences. Some factors are particularly influential:
- **Adapting to sight loss** – the extent to which an individual, with appropriate support at the right times, has adapted to sight loss.
- **Demographics** - such as age or whether or not someone has additional disabilities.
- **Onset and severity of sight loss** – when someone experienced sight loss and the extent of their sight loss.
This section highlights some overarching themes about the impact of sight loss based on a range of research.
## **Societal attitudes and inclusion**
Public attitudes towards sight loss are rooted in stereotypes and a lack of knowledge about blindness and partial sight. The majority of the UK general population agrees that blind and partially sighted people are not treated the same as everyone else.
One of the main influences that drives greater feelings of positivity towards blind and partially sighted people is exposure. A greater
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**Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
familiarity results in more positive associations, a greater understanding as well as an increased sense of confidence in one’s ability to provide appropriate support.
Despite legislation that aims to protect the rights of blind and partially sighted people, the accessibility of products, information and services is still not an area where people with sight loss have equality of experience. Whether this is being able to independently read instructions on grocery packaging, being able to enjoy favourite TV shows with audio description or getting information from health services in accessible formats, blind and partially sighted people experience a significant information and inclusion gap because of their vision impairment.
Transport systems, pavements and built environments are often not designed to be fully inclusive of people with a vision impairment. People with sight loss are unable to drive so, for journeys that cannot be made by walking, rely on public transport, taxis and lifts from friends or relatives. Navigating streets, public spaces and buildings can be a challenge for people with sight loss, particularly if the environment is unfamiliar, changeable or not designed in an accessible way.
## **Lack of essential support and poor wellbeing**
Being told you are losing your sight can be difficult to come to terms with, with common effects being depression and reduced wellbeing. But many people do not receive essential support in relation to their sight loss.
Having to re-learn how to do everyday things is the reality of losing your sight. This can include everything from re-learning how to make a cup of tea to moving safely around your local area. But provision of specialist rehabilitation services varies across the country, and most people do not receive practical support with mobility or practical tasks such as preparing food.
Overall, feelings of wellbeing are lower among blind and partially sighted people compared to the UK average. This includes feelings of unhappiness or depression, worthlessness and lack of confidence.
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**Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
Blind and partially sighted people can feel cut off from the people and things around them. This is compounded by inaccessible information, difficulty with everyday tasks such as shopping for groceries and problems navigating pavements or using public transport.
_“Many people and businesses do not seem to care that information in print and in visual format is useless to me. If more information were accessible, I’d feel more included in society and able to be more independent.”_
## **Key stats**
- Only 17 per cent of people experiencing sight loss are offered emotional support in relation to their deteriorating vision.
- More than four in 10 people attending low vision clinics are suffering from symptoms of clinical depression.
- People with sight loss were more than twice as likely to have experienced difficulties with unhappiness or depression than the UK average.
- More than 40 per cent of blind and partially sighted people feel moderately or completely cut off from the people and things around them.
## **Access to opportunities**
The majority of visually impaired children are educated in inclusive (mainstream) education, but many children are being deprived of specialist support due to variation in service provision and learning materials and exams are not consistently made available in alternative formats. This results in lower educational attainment compared to children without a special educational need.
People with sight loss have a lower employment rate compared to the UK average. The majority of blind and partially sighted say that they feel that their sight loss has stopped them reaching their full potential at work.
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**Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
Many blind and partially sighted people have reduced opportunities to do the things they would like to take part in. This includes general leisure pursuits, and things like sports and fitness, civic and cultural engagement and access to volunteering opportunities.
We know that technology is a key enabler for people to feel more connected and more independent. But there is a significant generational divide in its use. Younger blind and partially sighted people much more likely to be using the internet, a computer or a smartphone compared to older people.
## **Key stats**
- There are more than 26,000 visually impaired children in the UK, and around half of them have an additional special educational need or disability.
- Experiences of health, education and social care are often worse for children with vision impairment and additional disabilities compared to children with VI as their sole disability.
- Only one in four registered blind and partially sighted people of working age are in employment.
- The employment rate for blind and partially sighted people is the same as it was in 1991, and there has been no overall change in a generation.
- Half of blind and partially sighted people are always or frequently limited in the activities that they would like to take part in.
- 36% of blind and partially sighted people never use the internet or don’t have access to it. This is significantly higher than the UK average of 10%.
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**Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
## **An Overview of Devon in Sight Services**
As we are learning to live with COVID-19 and respond to the ongoing economic crisis Devon in Sight has developed a revised service strategy which focuses on the key areas that would make the biggest impact on the lives of people who are affected by sight loss across Devon.
The strategy focuses on the four key areas of Information, Advice and Guidance (IAG), Independent Living, Health & Wellbeing, and Influencing Change (Making the world a better place for people with sight loss).
## **1. Information, Advice & Guidance (IAG) Service**
## **Helpline**
Our services are usually accessed by telephone through our Helpline, by email, through our website and through traditional postal mail. We have seen a massive increase in the number of Helpline calls we receive.
A Single Point of Contact for the organisation ensures a consistent and professional approach to triaging of all enquiries and where possible we undertake a Client Fact Find to establish client need. Devon in Sight helps people navigate their sight loss journey and unlike many national charities has a more comprehensive understanding of the services available in Devon.
For more complex cases we will undertake a more comprehensive needs assessment (Our Sight Loss MOT).
## **The Sight Loss MOT (Needs Assessment Tool)**
To ensure that everyone who comes to us gets the very best support, in 2016 we developed a new Assessment and Outcome Framework called the Sight Loss MOT. Based on national research and best practice, the Sight Loss MOT looks at over 50 key issues, such as making sure that people understand their diagnosis, have access to the right statutory care, access to the latest assistive technology, social activities, financial support and emotional support.
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## **Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
The Sight Loss MOT has had a powerful impact on the people we support here in Devon. It also won a National Visionary Award in 2017 and has now been adopted by over 22 local sight loss charities across the UK also keen to improve the quality, and evidence the impact of their work.
It was a natural progression to develop a Sight Loss MOT specifically aimed at Children and Young People. This work was undertaken in partnership with local charity Moorvision and national partners. In November 2021 we were pleased to win the National Visionary Transformation Award for our Children and Young Persons Sight Loss MOT. This tool has also been adopted by over 20 charities nationally.
_‘Thomas Pocklington Trust provided grant funding to Devon in Sight to roll out the Sight Loss MOT to other sight loss charities and to further develop it throughout 2020 and 2021. We have been really impressed with the approach taken to sharing this work more widely and with the results achieved so far. This project, under the strong leadership of Chief Executive Officer Grahame Flynn and Business Development Manager Julian Garner, has been an excellent example of an organisation sharing its own work for the benefit of others. This has been reflected in the consistently positive feedback from the various organisations, and service users, across the UK who have benefitted from the training and support. It is always a pleasure to work with the team at Devon in Sight and we look forward to hearing more as the project continues.’_
Thomas Pocklington Trust
## **Information Resources**
The quality of the Information, Advice and Guidance we give to the public must be accurate, up-to-date, and formatted in an accessible way. Over the years we have established a comprehensive range of information resources which are regularly updated.
## **In Vision Magazine**
Our quarterly magazine is available free to subscribers in large print, digital and audio formats. This is a vital communication tool for all our
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**Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
stakeholders. The audio version can now be listened to through the Talking Newspaper Smart Phone APP and the Alexa Smart Speaker.
We have increased the size of the magazine to include regular COVID-19 updates and guidance to help our clients through the ‘Cost of Living Crisis’.
_“Thank you for your remarkable ‘In Vision’ magazine, and the very_
**David – Client from Bovey Tracey**
_“I have just received my copy of In Vision magazine and I want you to know it’s the best one ever – it’s excellent. For me it hit the mark for all things I needed to know. Thank you”_
**Susan – Client from North Devon**
## **Staff Training and Development**
During 2022 the charity invested in training to ensure that the staff have the tools needed to support callers in distress. The training included frequent callers, suicidal callers and managing difficult callers.
## **Accreditation**
We are working towards the nationally recognised Department of Education **Matrix Standard Accreditation** for our Information, Advice and Guidance Service. Devon in Sight remains committed to raising standards across the low vision sector and achievement of this standard will show our commitment to quality and best practice for the benefit of our callers, funders, staff and everyone impacted by the services we provide.
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**Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
**2. Independent Living Service**
We know from national research, and from what our clients tell us, that being blind or partially sighted has a significant impact on people’s independence and emotional wellbeing. Because clients have little or no sight, even the most basic tasks such as reading medicine labels, cooker settings, and making a hot drink become difficult. They rely on others to help, losing their independence bit by bit. They can become tentative and fearful of going out – will they be able to see the curb or get on the right bus? Will they be able to avoid bumping into people around them, or recognise the faces of people they know?
As a charity we address the issues faced by local people living with sight loss by providing non-clinical community support which complements that of Statutory Sector. This includes Optometrists in the High Street, Ophthalmologists in the Hospital Eye Units and Rehabilitation Officers in the Local Authority Sensory Teams.
**Our Independent Living Service** ensures that people have the equipment and training in place to maintain their independence. We work with our clients to identify the equipment, support and training that will help them maintain their independence and life to the full. We undertake this work in partnership with the Health and Social Care and the voluntary sector.
- Clients are referred to Rehabilitation Officers Visual Impairment (ROVIs) in the Sensory Team for mobility training and registration where appropriate.
- We work with NHS Low Vison Services to ensure that people’s eye health is checked, and appropriate optical magnification is prescribed.
- We can recommend tried and tested Low Vision Aids and Daily Living Equipment to clients and distribute supplier catalogues to help inform client-purchasing decisions.
In 2020 at the height of the COVID-19 pandemic we developed an **Equipment Bursary Fund** to supply our clients with some popular
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## **Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
independent living equipment for free. This includes task lighting, talking clocks, USB audio players, Sunflower Lanyards, Devon Access Wallets and VIP badges. This has been phenomenally successful. We will continue to seek funding for this project.
_“Thank you for my USB Audio Player...it is wonderful! I didn’t know these things existed.”_
_**Mrs Margaret Rourke – a Client from Mid Devon**_
_“After losing my car last week I was feeling very low and called Devon in Sight to see what help was available. They understood the impact of no longer being able to drive and provided me with information and reassurance to travel by public transport. The Devon Access Wallet was a big help to give me the confidence to use public transport. After my first journey I contacted the charity as I didn’t know that there was so much help out there.”_
_**Susan - a Client from East Devon**_
## **Assistive Technology Partnership**
Blind and partially sighted people are often digitally excluded. In January 2021 we launched our pioneering **Assistive Technology Partnership** with Sight and Sound Technology Limited to offer hardware and software to the blind, partially sighted and those with learning and reading difficulties. By working with Sight and Sound we have been able to promote new technology, take part in the regional events and provide home visits for equipment demonstrations.
## **Community Engagement Events**
Together with Sight and Sound Technology we exhibited at Sight Village South West held at Sandy Park Stadium. It was clear that people needed more one-to-one time to look at new technology, so we devised a programme of Assistive Technology Days in partnership with Sight & Sound to take innovative technology around the county.
_“It’s better than Sight Village!”_
_**Jess - Client from Exeter**_
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## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Trustees’ Report**
_“You don’t know how much being able to see detail and colour means to me. That is going to make such a massive difference to my life!”_ [After receiving a demonstration of the Onyx Oxsight glasses at our Technology event in Torrington].
## _**Alan - Client from North Devon**_
_“Thank you for all the help that you have given me. We would be completely isolated if we didn’t have Devon in Sight and their staff. Devon in Sight has opened up a whole new world for me.”_
## _**June - Client from Chudleigh**_
These events have proved very popular and will be expanded into **Living Well with Sight Loss Events** in partnership with Sight & Sound, local talking Newspapers, Blind Clubs, Rehabilitation Officers, and charity partners such as RNIB, Blind Veterans UK and local community transport initiatives.
## **Training**
We continue to refer clients for mobility training with the Sensory Team, My Sighted Guide Training with Guide Dogs, and Skills for Seeing Training with Macular Society.
## **3. Health & Wellbeing Service**
We know from national research, and from what our clients tell us, that being blind or partially sighted has a significant impact on people’s independence and emotional wellbeing.
No one should experience sight loss without the appropriate support. Despite advancements in clinical treatments over the last decade, less attention has been paid to the patient pathway as a whole, from pre- to post-diagnosis, and the support mechanisms within this. As a result, many individuals find themselves ill equipped to live with their sight loss and the increased risk of poor wellbeing, low confidence and the impact this has on daily life.
Our Health & Wellbeing Service aims to help keep our clients physically and mentally fit and safe in their own homes.
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## **Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
## **Heathier Lifestyle Choices**
We can help people access support to make healthier lifestyle choices about smoking, alcohol, diet and supplements, and exercise.
## **Community Home Safety Partnership**
In 2014 we were the first organisation to formally partner with the Devon and Somerset Fire and Rescue Service helping to develop the Community Home Safety Partnership. The provision of Home Safety Visits to potentially vulnerable members of the community is integrated into our needs assessment. Since the programme started over 100 of our clients have received a visit.
## **Emotional Wellbeing**
Supporting the emotional wellbeing of people with sight loss became one of our main priorities during the COVID-19 pandemic, and in November 2020 we set up a new **Emotional Wellbeing Service** with three levels of support.
## **Level 1 - Informal Emotional Support**
Informal support for people’s emotional wellbeing starts as soon as they pick up the phone to us. As part of our initial assessment, we identify how people are feeling and what additional support they might need.
People can access our regular telephone-based services, they can be signposted to a befriending service for regular support, they can access Talking Newspapers and books and receive our regular newsletter in audio or large print - all designed to improve people’s wellbeing and increase their connection to others.
## **Telephone-based Peer Support Services**
We provide these free and accessible services through ‘Meetupcall’ a telehealth platform that helps organisations who support older or disabled people to facilitate social interaction, create communities and reduce loneliness. This is a safe and sustainable way Devon in Sight to connect individuals across Devon by video or phone and measure the impact. Being able to accesses these free and accessible services from the comfort of our client’s own homes has proved very popular.
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**Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
## **Telephone Sight Loss Seminars**
In November 2020, at the height of the COVID-19 pandemic we introduced a programme of free Telephone Sight Loss Seminars where people could hear from our partners across the Health and Social Care Sectors and voluntary sector in the comfort of their own homes.
These events are far from passive and are structured so that following a formal information sharing presentation; listeners can contribute by asking questions and sharing their lived experiences of sight loss. This service has proved to be so well received that it continues monthly attracting speakers from across the sight loss sector and beyond.
_“I am relatively new to sight loss as my sight has only deteriorated rapidly over the last year. As a result, I find the information from the various speakers invaluable. All the talks are different and always interesting. It is also nice afterwards to hear the questions from those listening and their experience of sight loss problems. It has made me realise I am not alone with my problems. Thank you for this wonderful service”._
**Gillian Williams - Client East Devon**
An archive of previous seminars is accessible through the Devon in Sight Website. This archive is not only a useful resource for people affected with sight loss but also our partners in the sight loss sector.
## **Telephone Chit-Chat Calls**
In January 2022 we established our weekly Telephone Chit-Chat Calls. These provide a welcoming and compassionate place where callers can support one another and build confidence. Facilitated by a member of Devon in Sight staff they provide a safe space for callers to air thoughts, share experiences and ask questions.
The first call attracted 9 participants, over the months, we have welcomed many new members and now have around 24 clients who call in regularly. They have got to know each other well and have shared in the triumphs and challenges each has experienced. Callers have gained in confidence and from being
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## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Trustees’ Report**
scared to go out beyond their own garden, are now planning ‘adventures’ together or trying out new technology that will help them to live life more easily. These regular calls have become an important part of the services Devon in Sight offers and of client’s weekly routines.
_“I want to let you know how valuable the Wednesday phone call is. To know I’m not alone, and that the group has the same experiences as me has been really helpful, informative, and encouraging!”_
**Anonymous Chit- Chat Call Participant Level 2 – Emotional Wellbeing Call**
All our clients are offered an Emotional Wellbeing Call where they can talk specifically about how they are feeling about living with sight loss, often for the first time, and to explore what support they would find most helpful.
We have received a steady stream of referrals into the service from our partner organisations such as Guide Dogs, RNIB, Eye Clinic Liaison Officers and Rehabilitation Officers from the Sensory Team.
Common areas of difficulties have been an unexpected diagnosis of sight loss, anxiety around their diagnosis, deterioration of sight, isolation and loneliness, or people having to deal with other issues as well such as a cancer diagnosis or a bereavement. Very often people don’t want to burden their family and friends with their concerns and have found the support from someone outside of their immediate circle supportive and helpful. Often the process of talking to our team about how they are feeling gives people a tremendous lift and reassures them that they are not alone.
**Level 3 – Formal Counselling**
We work with two highly experienced counsellors who specialise in supporting people with health issues and disabilities. They received accredited training with RNIB on sight loss awareness and counselling people with sight loss.
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**Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
We spot-purchase sessions with these counsellors using grant funding from the National Lottery Community Fund (Awards for All), the Devon County Council COVID-19 fund and from The Devon Community Foundation, enabling us to offer six closed sessions of counselling free of charge.
By having access to local counsellors, it is not unusual for a client to receive an Emotional Wellbeing Call in the morning and in the afternoon of the same day be contacted by a Counsellor to arrange their first session. Counsellors complete an assessment before and after seeing each client (using nationally recognised measures for anxiety and depression) and these have already demonstrated the tremendous benefit of this new service.
In September 2022 we evaluated the Formal Counselling Service to see how effective it was). Of the people referred into the service 18% were male and 81% female. Two people did not complete the closed sessions and withdrew. Of the people who completed the six closed sessions **100%** demonstrated a clinically significant change evidencing recovery or improvement.
_“I have been feeling very isolated particularly during the COVID pandemic. I am a very reserved person, so I was very dubious about counselling in the beginning. I found it difficult to accept help and I was also under the impression that I didn’t need help._
_My counsellor was instrumental in getting me to go out more, she encouraged me to book days out in the community and to organise a meal out with my neighbours. I found the counsellor very friendly and easy to talk to, and she genuinely listens to everything you have to say. I found the counselling sessions very uplifting!”_
**Terry A, Client from East Devon**
**4. Influencing Change (Making the world a better place for people with sight loss).**
Devon in Sight promotes a culture of listening and participation at all levels of the charity. Keeping ‘client voice’ at the heart of our charity
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## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Trustees’ Report**
will ensure that we continue to do the very best for people with sight loss in Devon.
## **Voting Membership**
Devon in Sight is constituted as a Membership Charity. Voting Members can bring real benefits both to the work of the charity and for society more generally. When a charity's members are active in shaping the agenda and objectives of their charity, the trustee body is refreshed and its accountability to its members is improved. However, an effectively run membership charity is only possible when members use their voting rights in the best interests of the charity and where the trustee body and governance structure allow for proper management of the membership.
Despite introducing Proxy Voting a few years ago our Voting Membership has decreased since COVID-19. However, we have planned a targeted recruitment campaign with the Friends of Devon in Sight to increase membership for the Annual General Meeting.
## **People in the Lead**
Post COVID-19 we were keen to increase opportunities for people affected by sight loss to get more involved in shaping new services and reviewing how we are doing. We also wanted a means for people affected by sight loss to feedback about mainstream Health & Social Care Services to improve services in Devon for all.
In January 2022 we set up a **Devon Sight Loss Forum.** This has proved an invaluable opportunity for people affected by sight loss to influence change within Devon in Sight and sight loss services in Devon.
## **Making Devon ‘a Sight Loss Friendly County’**
Influencing change on a county level is difficult but it can be achieved if it is specifically targeted and well evidenced.
I was pleased to have an opportunity to address the General Committee of the new Integrated Care System for Devon. As well as introducing our services I was able to raise long standing issues regarding the accessibility of NHS appointment letters. It was
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## **Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
examples of appointment letters from a Sight Loss Forum member that evidenced the need for change.
Working with the NHS we have managed to get all NHS Eye Clinic appointment letters sent out in large print as standard. Furthermore, all NHS patient letters will now have an accessible information caption added in large print regarding accessibility.
We are now working with NHS England to produce a ‘Devon Sight Loss Guide’ ensuring patients get information about sight loss services as soon as possible after diagnosis.
## **Community Champion Awards**
We are keen to recognise outstanding customer service from individuals or businesses for people who are blind or partially sighted. Our clients have responded positively to our appeal to nominated people or organisations to receive Community Champion Award Certificates.
## **Complaints and Compliments**
We continue to receive encouraging comments and compliments about the work that we do. Whilst we recognise that from time-totime things can and do go wrong I am pleased to report that we have not received any formal complaints again this year.
## **5. Charity Management Services**
As well as our core public service offer, we also have Charity Management Services. This covers the charity’s governance and compliance, strategic development, income generation, human resources including staff and volunteer development and training, facilities management, finance, and administration.
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**Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
## **Outcomes during the year**
**Between 1 April 2021 and 31 March 2022 we achieved the following outcomes:** (Note: Prior year figures shown in parenthesis).
- We received **2358** (1958) Helpline calls for information, advice and guidance.
- We provided case-work support to **983** (2001) individuals of whom 353 ( **496)** were new clients and supported them through over 2,132 ( **4,197)** individual interventions.
- We made **313 (483)** onward referrals and signposts to **108** organisations
- We ran **16 Monthly Telephone Sight Loss Speaker Seminars**
- We ran **13 Telephone Chit-Chat Peer Support Calls with a** further **25** scheduled for the rest of the financial year.
- We distributed our Quarterly Magazine in a range of accessible formats to **1588** individual subscribers and partner organisations.
- We produced a comprehensive COVID-19 Self-isolation Guide in a range of assessable formats in partnership with Devon County Council.
- We promoted **25** local VI Clubs and **11** Talking Newspapers & Magazines.
- We started our **Community Champion Award Scheme** to recognise outstanding customer service from a business or individual.
## **Of the people we supported:**
- **1%** were under 24, **14%** were 24 to 65, **85%** were over 65 years of age
- **69%** were female and **31%** were male
- **98%** of our client group identified themselves as being White British.
- **One** of our clients identified themselves as being from Black, Asian, and Minority Ethnic (BAME) Communities.
- Only **one** of our clients identified themselves as being gay, lesbian or bisexual.
- The main presenting sight conditions were Macular Disease **65%** Glaucoma **11%,** Diabetic Retinopathy **3%** Retinitis Pigmentosa **3%,** and Cataract **4%.**
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**Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
## **Strategic Priorities 2022- 2025**
As we emerge from the COVID-19 pandemic and respond to the ongoing economic crisis we have identified seven Strategic Priorities that will take us up to, and include, our Centenary in 2025.
Having a clear vision for the future, including people with sight loss in our decision making, consolidating our service offer, income generation, building capacity and driving forward change are vital in the coming years. We will review progress against our Four-Year Strategic Plan annually.
**Priority 1: We will develop a Vision for Sight Loss in Devon to make Devon** _**‘a Sight Loss Friendly County’.**_
- We will identify gaps in service provision for people affected by sight loss in Devon and pilot initiatives that will make life easier for more of the population living with sight loss.
- Devon in Sight is keen to develop information resources and/or services which tackle digital exclusion, accessible information, accessible transport, support for younger people transitioning into adult services, employment, and carers.
- We will look at ways that we can raise awareness of sight loss with the public and service providers to make their services more accessible.
## **Priority 2: People in the Lead**
- We will continue to promote a culture of listening and participation at all levels of the charity by encouraging participation from our stakeholders. We will encourage people affected by sight loss to take a more active role in service development by encouraging our them to become Voting Members, participate in our Devon Sight Loss Forum and Client Satisfaction Survey.
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**Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
- We will actively take issues raised by people living with sight loss to decision makers to make services better.
- We will celebrate outstanding customer service given to people who are blind or partially sighted by encouraging our clients to nominate individuals and companies for our Community Champion Awards.
**Priority 3: We will consolidate our Sight Loss Service so that it has the most impact for people who are blind or partially sighted.**
- Our revised Sight Loss Service will focus on the four key areas of Information, Advice and Guidance (IAG), Independent Living, Health & Wellbeing, and Influencing Change (Making the world a better place for people with sight loss).
- Clearly defined project areas under these key headings make it easier for us to articulate our service offer to the public, strategic partners and funders.
**Priority 4: Funding our existing services will remain a key priority.**
- Our ability to sustain our services will depend largely on being able to secure significant multi-year funding in a highly competitive environment.
- We will continue with our broad fundraising strategy developing Trusts and Grants, Business & Corporate fundraising, and Community Fundraising.
- We will ensure that our reserves are used wisely to support the charity’s operations and development.
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**Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
**Priority 5: We will develop a Vision for Volunteering within the charity to help build capacity.**
- Volunteers support our organisation on many levels including Patronage, Trustees, Head Office functions, the Devon Sight Loss Forum, and Community Fundraising.
- We will review our Vision for Volunteering in light of the changes to our Service Delivery Model and update our Volunteering Strategy before embarking on a recruitment campaign to give more opportunities for volunteering.
**Priority 6: We will contribute to the development of policy and best practice at a local, regional, and national level through effective partnerships with other sight loss charities, healthcare providers and commissioners.**
- Although our priority is local service delivery, we can achieve wider impact by helping to shape policy and practice at a local, regional, and national level.
- We will continue to develop formal strategic partnerships with key Statutory and Voluntary Sector partners strengthening referral pathways and partnership working to achieve this. We will continue to take an active role in the Devon & Torbay Vision Impairment Network, the South West Associations Network (SWAN) and Visionary (The national umbrella organisation for Sight Loss Charities).
- We will work closely with One Devon (the new Integrated Care System for Devon).
One Devon sees the three local authorities, NHS Devon Clinical Commissioning Group (CCG), NHS trusts, general practice, community services, mental health services, and the voluntary and community sector working together to improve the health of all residents, better support people living with multiple and longterm conditions, prevent illness, tackle variation in care and deliver joined up services while getting maximum impact for every pound spent.
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**Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
- We will lead on the development of a ‘Sight Loss Guide for Devon’ in partnership with our stakeholders.
**Priority 7: We will optimise the potential of our Centenary in 2025.**
- Devon in Sight was established in 1925 and has a long and proud history of serving blind and partially sighted people in Devon. 2025 marks our Centenary. We will ensure that we use the build up to this milestone as an effective tool to build effective partnerships, develop sponsorship opportunities, recruit patrons and raise awareness of our charity to the general public.
I couldn’t be prouder of what the team at Devon in Sight has achieved throughout the COVID-19 pandemic to keep our clients **informed, safe, positive, and connected.**
## **Thank you**
**Grahame Flynn Chief Executive Officer**
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## **Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
## **Financial Review by Steve Muncer, Honorary Treasurer**
## **Review of the Year**
(Note: prior year figures shown in parenthesis)
On the face of it a disappointing year financially with a loss of £45,129 compared to a prior year surplus of £30,351. However, the key cause of this turn-around was fluctuations in investment values driven mainly by external factors, largely outside our control. Even though we made a small surplus in the year on investments of £6,655 this was significantly below the exceptional £74,935 achieved in 2020/21 which reflected the recovery of equity values from the initial steep fall caused by the COVID19 pandemic. The year-on-year comparison was also adversely affected by the absence of the major National Lottery Funding in 2021/22 with the previous 4 year funding programme coming to an end in October 2020.
Total income for the year was £111,934, down from £151,204 the previous year. £50,228 of this reduction was caused by the planned cessation of the National Lottery funding part way through the previous year. Excluding the main Lottery, underlying income was 10.8% higher than the prior year, with marked increases in non- Lottery Trust and Grants to £79,273 (£64,070) and Fundraising activities to £7,843 (£698). All other income lines showed marginal year on year falls. Other than some small in memoriam collections there was no legacy income in the year.
Total expenditure for the year was £163,718, a significant 16.4% reduction on the £195,788 spent the previous year and a c.£100,000 fall over a two-year period. The major driver to this year-on-year reduction was a further £38,000 fall in staff costs and travel as headcount reduced from 6 at the start of the year to 3 by the year end. This saving was partly offset by remaining staff returning to their contracted hours, having previously volunteered to reduce them by 20% during the COVID-19 period.
The loss in the year before unrealised changes in investment values was £51,784, only marginally worse than the previous year £44,584. Although this annual loss has been reduced to £45,129 by a positive
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**Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
movement on investments of £6,655, the latter is significantly below the previous year positive movement of £74,935 which turned the 2020/21 loss in the year to a profit of £30,351. Although there have been huge swings in value, our strategy and specific investments have broadly stayed the same over the last 3 financial years. Unfortunately, it looks as though 2022/23 could be another year of volatile investment performance.
Total funds at the year-end stood at £407,906 (£453,035) and comprised furniture and equipment of just £2,873 (£3,895) and liquid reserves of £405,033 (£449,140). Total funds are split between restricted, £14,064 (£11,917) and unrestricted, £393,842 (£437,223). Whilst our reserves appear healthy it is important to realise that we no longer have the security of owning our own building and none of our existing income streams are certain. We are very much reliant on the generosity of individual funders and donors. We work hard to maximise income opportunities and to manage costs down but with ongoing uncertainty over levels of income we will continue to use our reserves to support the services our clients need.
## **Funding**
Funding our services remains challenging and we would like to especially thank the following funders for their support:
- Awards for All
- Devon Community Foundation
- Ulverscroft Foundation
- Virgin O2 Media Together Fund
- Hedley Foundation
- Clare Milne Trust
- WO Street Charitable Trust
- Arnold Clark Community Trust
- Grace trust
- Douglas Arter Foundation
- Forest Hill Charitable Trust
- Norman Family Charitable Trust
- Albert Hunt Trust
- Devon County Council
- James Tudor Trust
- Thomas Pocklington Trust
- David Gibbons Trust
- Marsh Christian Trust
- Sight & Sound Technology Ltd.
We are also very grateful to those trusts that supported our work but who wish to remain anonymous.
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## **Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
We would also like to thank all our donors and fundraisers, notably Totus Engineering for the Jump for Sight Challenge (sky dive), those who have supported the Equipment Bursary Scheme and regular donors who have signed up to be a Friend of Devon in Sight.
Lastly, we would also like to thank those families from whom we have received an ‘In Memoriam’ donation.
## **Our Reserves Policy**
There has been no change in our reserve policy in the year and we continue with a minimum level of 12 months operating costs.
With the proceeds from the sale of our office building in 2018 we are conscious that our liquid reserves appear comparatively healthy, despite using £90,000 over the past few years as our own contribution towards the predominantly National Lottery funded Community Support Service. With no statutory funding or guaranteed income streams together with significant risk on future costs Trustees recognise that we will continue to run down reserves over the next few years to both subsidise existing services and also to provide match/seed funding to make us more attractive to potential future funders.
Based on current plans we believe that without any significant additional funding liquid reserves, including those currently designated, will reach the overall 12-month minimum level within the next three years.
## **Our Designated Funds**
The Trustees have reviewed existing and new designated funds as follows: -
## **Building Fund**
During 2018/19 the Trustees disposed of our previously owned property in Topsham (Station House) and moved into rented accommodation at Splatford Barton. Although we signed a six-year lease (with a mid- point break clause) the Trustees nevertheless believe it is sensible to designate £250,000 for the purchase of a new office, if ever required in the future. This is an increase of
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**Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
£50,000 on the previous year to reflect higher commercial property prices.
## **Redundancy Fund**
Whilst not an immediate issue the Trustees believe that it is prudent to set aside monies within the general reserve for potential redundancy costs if the charity were ever to close. With the reduction in headcount the value of the designated fund has been reduced from £35,000 to £25,000.
## **Sight Loss Service Support Fund**
The COVID -19 pandemic exposed our vulnerability to external influences on the charity driving up demand at the same time as adversely affecting both income and costs. The particular risk of COVID has hopefully faded or at least can be better managed but we are nevertheless cognisant that we may need additional capacity to react to potential future external events that have a major negative impact on the charity being able to maintain its core services. Last year we had a specific £50,000 designated fund for COVID-19 Response and Recovery. The Trustees believe that this fund should now be transferred to a more general designated Sight Loss Service Support Fund.
## **Match/Seed fund**
We are heavily reliant on attracting Trust and Grant funders. It is a very competitive market, not helped by our current level of liquid reserves. We believe that if we demonstrate that we were prepared to provide either our own seed or match funding we would be better placed to attract additional external funding. As a minimum the Trustees consider that this fund ought to be at least £50,000.
## **Our Investment Policy**
No change has been made in the year to the investment policy. The overall objective is to create sufficient income and capital growth from the investments to enable the charity, with its other income streams, to carry out its charitable purposes on a consistent basis with minimum adverse affect on the overall value of the retained invested funds.
These objectives are achieved by investing prudently in a collective range of fixed securities and equities, including Unit Trusts and OEICs. The
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## **Devon County Association for the Blind known as Devon in Sight**
## **Trustees’ Report**
investments are managed on our behalf on a discretionary basis within the risk profiles agreed by the Trustees by professional advisors Rowan Dartington.
Previous risk assessments have resulted in two portfolios, a Balanced low to medium risk portfolio which majors on income generation with some capital growth and a medium risk Ethical Fund primarily seeking capital growth. The risk assessment was last carried out in November 2021 and confirmed we should continue with the same two portfolios. At the year-end approximately 51.5% of invested funds were in the Balanced portfolio and 48.5% in the Ethical fund. The performance of the two funds is kept under continuous review. As the charity is currently only drawing funds out of the Balanced portfolio it is likely that the proportion of funds invested in the Ethical fund will grow over time.
## **Our Risk Management Policy**
The Trustees continue to update and review the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.
**Steve Muncer Honorary Treasurer**
Approved by the Board on Friday 21st October 2022 and signed on its behalf by:
………………………………. Mr S Muncer **Honorary Treasurer**
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## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Trustees' Report**
## **Small companies provision statement**
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
The annual report was approved by the trustees of the charity on 28 October 2022 and signed on its behalf by:
......................................... Dr A Jacobs Chairman and trustee
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## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Statement of Trustees' Responsibilities**
The trustees (who are also the directors of Devon County Association for the Blind for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they 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 its income and expenditure, of the charitable company for that period. 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 accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the trustees of the charity on 28 October 2022 and signed on its behalf by:
......................................... Dr A Jacobs Chairman and trustee
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## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Independent Examiner's Report to the trustees of Devon County Association for the Blind ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.
## **Responsibilities and basis of report**
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of Devon County Association for the Blind as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
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## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Independent Examiner's Report to the trustees of Devon County Association for the Blind ('the Company')**
...................................... Keith Tuvey FCCA Chartered Certified Accountants
2 Clyst Works Clyst Road Topsham Exeter EX3 0DB
28 October 2022
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## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Statement of Financial Activities for the Year Ended 31 March 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Current financial year**
**Note**
**Unrestricted**
**funds**
**£**
**Income and Endowments from:**
Donations and legacies
3
58,688
Other trading activities
4
8,632
Investment income
5
9,825
Other income
6
4,000
Total income
81,145
**Expenditure on:**
Raising funds
7
(39,655)
Charitable activities
8
(94,743)
Total expenditure
(134,398)
Gains/(losses) on investment assets
6,655
Net (expenditure)/income
(46,598)
Transfers between funds
(3,486)
Net movement in funds
(50,084)
**Reconciliation of funds**
Total funds brought forward
441,118
Total funds carried forward
22
391,034|**Restricted**
**funds**
**£**
30,098
691
-
-
30,789
(8,309)
(21,011)
(29,320)
-
1,469
3,486
4,955
11,917
16,872|**Total**
**2022**
**£**
88,786
9,323
9,825
4,000|
|---|---|---|
|||111,934|
|||(47,964)
(115,754)|
|||(163,718)
6,655|
|||(45,129)
-|
|||(45,129)
453,035|
|||407,906|
The notes on pages 47 to 73 form an integral part of these financial statements. Page 43
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Statement of Financial Activities for the Year Ended 31 March 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Prior financial year**
**Note**
**Unrestricted**
**funds**
**£**
**Income and Endowments from:**
Donations and legacies
3
56,435
Other trading activities
4
3,313
Investment income
5
11,463
Other income
6
4,000
Total income
75,211
**Expenditure on:**
Raising funds
7
(41,779)
Charitable activities
8
(62,687)
Total expenditure
(104,466)
Gains/(losses) on investment assets
74,935
Net income/(expenditure)
45,680
Transfers between funds
(19,903)
Net movement in funds
25,777
**Reconciliation of funds**
Total funds brought forward
415,341
Total funds carried forward
22
441,118|**Restricted**
**funds**
**£**
75,993
-
-
-
75,993
-
(91,322)
(91,322)
-
(15,329)
19,903
4,574
7,343
11,917|**Total**
**2021**
**£**
132,428
3,313
11,463
4,000|
|---|---|---|
|||151,204|
|||(41,779)
(154,009)|
|||(195,788)
74,935|
|||30,351
-|
|||30,351
422,684|
|||453,035|
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2021 is shown in note 22.
The notes on pages 47 to 73 form an integral part of these financial statements. Page 44
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **(Registration number: 07371472) Balance Sheet as at 31 March 2022**
|**Note**
**Fixed assets**
Tangible assets
16
Investments
17
**Current assets**
Debtors
18
Cash at bank and in hand
19
**Creditors: Amounts falling due within one year**
20
**Net current assets**
**Net assets**
**Funds of the charity:**
**Restricted income funds**
Restricted funds
22
**Unrestricted income funds**
Unrestricted funds
**Total funds**
22|**2022**
**£**
2,873
368,445
371,318
10,759
34,184
44,943
(8,355)
36,588
407,906
14,064
393,842
407,906|**2021**
**£**
3,895
413,642|
|---|---|---|
|||417,537|
|||1,350
53,218|
|||54,568
(19,070)|
|||35,498|
|||453,035|
|||11,917
441,118|
|||453,035|
The notes on pages 47 to 73 form an integral part of these financial statements. Page 45
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **(Registration number: 07371472) Balance Sheet as at 31 March 2022**
For the financial year ending 31 March 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The financial statements on pages 43 to 73 were approved by the trustees, and authorised for issue on 28 October 2022 and signed on their behalf by:
......................................... Dr A Jacobs Chairman and trustee
The notes on pages 47 to 73 form an integral part of these financial statements. Page 46
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **1 Charity status**
The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
The address of its registered office is: Unit 3 Splatford Barton Splatford Land Kennford Exeter Devon EX6 7XY
These financial statements were authorised for issue by the trustees on 28 October 2022.
## **2 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Basis of preparation**
Devon County Association for the Blind meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
The accounts are presented in £ Sterling and are rounded to the nearest £1.
Page 47
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
## **Exemption from preparing a cash flow statement**
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
## **Income and endowments**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
## _**Donations and legacies**_
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
Legacy gifts are recognised on a case by case basis following the grant of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.
## _**Grants receivable**_
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Page 48
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## _**Deferred income**_
Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:
- The donor specifies that the grant or donation must only be used in future accounting periods; or
- The donor has imposed conditions which must be met before the charity has unconditional entitlement.
## _**Investment income**_
Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Raising funds**_
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Support costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Page 49
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Tangible fixed assets**
Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
|**Asset class**|**Depreciation method and rate**|
|---|---|
|Furniture and office equipment|15% straight line basis|
|Fixtures and fittings|10% straight line basis|
|Freehold interest in land and buildings|2% straight line basis|
## **Fixed asset investments**
Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal.
Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end.
Page 50
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **Trade debtors**
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Borrowings**
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
Page 51
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **Foreign exchange**
Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date.
The results of overseas operations are translated at the average rates of exchange during the period and their balance sheets at the rates ruling at the balance sheet date. Exchange differences arising on translation of the opening net assets and results of overseas operations are reported in other comprehensive income and accumulated in equity (attributed to non-controlling interests as appropriate).
Other exchange differences are recognised in the Statement of Financial Activities in the period in which they arise except for:
1) exchange differences on transactions entered into to hedge certain foreign currency risks (see above);
2) exchange differences arising on gains or losses on non-monetary items which are recognised in other comprehensive income; and
3) in the case of the consolidated financial statements, exchange differences on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur (therefore forming part of the net investment in the foreign operation), which are recognised in other comprehensive income and reported under equity.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Page 52
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **Pensions and other post retirement obligations**
The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
## **Financial instruments**
## _**Classification**_
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities, such as trade and other accounts receivable and payable and loans from banks/other third parties.
## _**Recognition and measurement**_
Debt instruments like loans are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payable or receivables, are measured initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. In the case of a non current liability not at a market rate of interest, the financial liability is measured initially and subsequently at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Page 53
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## _**Impairment**_
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset’s carrying amount and the present value of estimated cash flows, discounted at the assets original effective interest rate.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset’s carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Page 54
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## _**Debt instruments**_
Debt instruments which meet the following conditions are subsequently measured at amortised cost using the effective interest method:
(a) The contractual return to the holder is (i) a fixed amount; (ii) a positive fixed rate or a positive variable rate; or (iii) a combination of a positive or a negative fixed rate and a positive variable rate.
(b) The contract may provide for repayments of the principal or the return to the holder (but not both) to be linked to a single relevant observable index of general price inflation of the currency in which the debt instrument is denominated, provided such links are not leveraged.
(c) The contract may provide for a determinable variation of the return to the holder during the life of the instrument, provided that (i) the new rate satisfies condition (a) and the variation is not contingent on future events other than (1) a change of a contractual variable rate; (2) to protect the holder against credit deterioration of the issuer; (3) changes in levies applied by a central bank or arising from changes in relevant taxation or law; or (ii) the new rate is a market rate of interest and satisfies condition (a).
(d) There is no contractual provision that could, by its terms, result in the holder losing the principal amount or any interest attributable to the current period or prior periods.
(e) Contractual provisions that permit the issuer to prepay a debt instrument or permit the holder to put it back to the issuer before maturity are not contingent on future events, other than to protect the holder against the credit deterioration of the issuer or a change in control of the issuer, or to protect the holder or issuer against changes in levies applied by a central bank or arising from changes in relevant taxation or law.
## _**Investments**_
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through profit or loss. Where fair value cannot be measured reliably, investments are measured at cost less impairment.
Investments in subsidiaries and associates are measured at cost less impairment. For investments in subsidiaries acquired for consideration including the issue of shares qualifying for merger relief, cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration. Any premium is ignored.
Page 55
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## _**Derivative financial instruments**_
The charity uses derivative financial instruments to reduce exposure to foreign exchange risk and interest rate movements. The charity does not hold or issue derivative financial instruments for speculative purposes.
Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to their fair value at each reporting date. The resulting gain or loss is recognised in statement of financial activities immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in statement of financial activities depends on the nature of the hedge relationship.
## _**Fair value measurement**_
The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.
## **3 Income from donations and legacies**
|**Unrestricted**
**funds**
**General**
**£**
Donations and legacies;
Donations from individuals
8,732
Legacies
781
Grants, including capital
grants;
Grants from other charities
49,175
58,688|**Restricted**
**funds**
**£**
-
-
30,098
30,098|**Total**
**2022**
**£**
8,732
781
79,273
88,786|**Total**
**2021**
**£**
11,006
6,124
115,298|
|---|---|---|---|
||||132,428|
Page 56
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **4 Income from other trading activities**
|**4 Income from other trading activities**|||
|---|---|---|
|**Unrestricted**
**funds**
**Restricted**
**General**
**£**
**funds**
**£**
Local fundraising and street
collection income
7,152
691
Training services
1,480
-
8,632
691
**5 Investment income**
**Unrestricted**
**funds**
**General**
**£**
Interest receivable and similar income;
Interest receivable on bank deposits
2
Other income from fixed asset investments
9,823
9,825
**6 Other income**
**Unrestricted**
**funds**
**General**
**£**
UK Government grants - employment
allowance
4,000|**Total**
**funds**
**£**
7,843
1,480
9,323
**Total**
**2022**
**£**
2
9,823
9,825
**Total**
**2022**
**£**
4,000|**Total**
**2021**
**£**
698
2,615|
|||3,313|
|||**Total**
**2021**
**£**
6
11,457|
|||11,463|
|||**Total**
**2021**
**£**
4,000|
Page 57
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **7 Expenditure on raising funds**
|Costs of generating donations
and legacies|**Direct**
**costs**
**£**
38,586|**Allocated**
**support**
**costs**
**£**
9,378|**Total**
**2022**
**£**
47,964|**Total**
**2021**
**£**
41,779|
|---|---|---|---|---|
## **8 Expenditure on charitable activities**
|Emotional wellbeing service
Early intervention and prevention
Community Support
Information Resources
Transport|**Activity**
**undertaken**
**directly**
**£**
43,029
43,029
86,058
**Activity**
**undertaken**
**directly**
**£**
96,915
11,720
16
108,651|**Activity**
**support**
**costs**
**£**
14,848
14,848
29,696
**Activity**
**support**
**costs**
**£**
38,196
7,162
-
45,358|**2022**
**£**
57,877
57,877|
|---|---|---|---|
||||115,754|
||||**2021**
**£**
135,111
18,882
16|
||||154,009|
In addition to the expenditure analysed above, there are also governance costs of £3,120 (2021 - £3,216) which relate directly to charitable activities. See note 9 for further details.
Page 58
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **9 Analysis of governance and support costs**
## **Basis of allocation**
**Reference Method of allocation** A Costs associated with fundraising B Costs allocated on the basis of management assessment
## **Support costs allocated to raising funds**
## **Premises**
|**Basis of**
**allocation**
**Governance**
**costs**
**£**
**Finance**
**costs**
**£**
**Information**
**technology**
**£**
Fundraising
A
749
-
154
**Total for 2022**
749
-
154
**Total for 2021**
772
17
722|**Staff**
**costs**
**£**
**Administration**
**costs**
**£**
**costs**
**including**
**depreciation**
**£**
**Other**
**support**
**costs**
**£**
4,960
605
996
1,914
4,960
605
996
1,914
4,664
2,031
4,225
1,894|**Total**
**funds**
**£**
9,378|
|---|---|---|
|||9,378|
|||14,325|
## **Support costs allocated to charitable activities**
Page 59
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
|**Basis of**
**allocation**
**Governance**
**costs**
**£**
**Finance**
**costs**
**£**
**Information**
**technology**
**£**
Early intervention and
prevention
B
1,186
-
245
Emotional support and
wellbeing
B
1,185
-
245
**Total for 2022**
2,371
-
490
**Total for 2021**
2,444
55
2,285|**Staff**
**costs**
**£**
**Administration**
**costs**
**£**
**Premises**
**costs**
**including**
**depreciation**
**£**
**Other**
**support**
**costs**
**£**
7,853
958
1,577
3,029
7,853
958
1,577
3,030
15,706
1,916
3,154
6,059
14,770
6,431
13,376
5,997|**Total**
**funds**
**£**
14,848
14,848|
|---|---|---|
|||29,696|
|||45,358|
Page 60
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **Governance costs**
|**Governance costs**|||
|---|---|---|
|**Unrestricted**
**funds**
**General**
**£**
Independent examiner fees
Examination of the financial statements
3,120
3,120|**Total**
**2022**
**£**
3,120
3,120|**Total**
**2021**
**£**
3,216|
|||3,216|
Page 61
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **10Total resources expended**
|Emotional support costs
Equipment donations
Wages, agency staff and training
Premises costs
Office and IT costs
Room hire
Volunteers travel
Transport and travel
Fundraising
Newsletter
Promotional and AGM
Independent examiners fees
Insurance
Legal and professional
Finance charges
Depreciation and loss on disposal|**Direct**
**charitable**
**activity**
**Direct**
**fundraising**
**Indirect**
**charitable**
**expenditure Governance**
**£**
**£**
**£**
**£**
1,976
-
-
-
4,019
-
-
-
55,635
26,382
20,665
-
7,764
3,883
3,895
-
7,636
514
2,030
-
-
-
-
-
341
-
450
-
659
-
623
-
-
7,551
-
-
5,991
-
-
-
1,526
-
-
-
-
-
-
3,120
-
-
1,133
-
-
-
6,903
-
-
-
-
-
511
256
255
-
86,058
38,586
35,954
3,120|**Total 2022**
**£**
1,976
4,019
102,682
15,542
10,180
-
791
1,282
7,551
5,991
1,526
3,120
1,133
6,903
-
1,022
163,718|**Total 2021**
**£**
1,200
3,819
140,354
15,809
10,340
6
516
801
5,054
3,713
751
3,216
1,129
7,216
72
1,792|
|---|---|---|---|
||||195,788|
Page 62
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **11Net incoming/outgoing resources**
Net outgoing resources for the year include:
|(Profit)/loss on disposal of intangible fixed assets
Depreciation of fixed assets|**2022**
**£**
(7,827)
1,022|**2021**
**£**
2,009
1,792|
|---|---|---|
## **12Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
## **13Staff costs**
The aggregate payroll costs were as follows:
|**Staff costs during the year were:**
Wages and salaries
Social security costs
Pension costs|**2022**
**£**
90,600
7,519
2,160
100,279|**2021**
**£**
127,450
9,103
3,513|
|---|---|---|
|||140,066|
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
|follows:|||||
|---|---|---|---|---|
||**2022**||**2021**||
||**No**||**No**||
|Charitable activities||4||7|
7 (2021 - 7) of the above employees participated in the Defined Contribution Pension Schemes.
- Contributions to the employee pension schemes for the year totalled £2,160 (2021 £3,513).
Page 63
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
No employee received emoluments of more than £60,000 during the year.
## **14Independent examiner's remuneration**
|**14Independent examiner's remuneration**|||
|---|---|---|
||**2022**|**2021**|
||**£**|**£**|
|Examination of the financial statements|3,120|3,216|
## **15Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **16Tangible fixed assets**
|**Cost**
At 1 April 2021
Disposals
At 31 March 2022
**Depreciation**
At 1 April 2021
Charge for the year
Eliminated on disposals
At 31 March 2022
**Net book value**
At 31 March 2022
At 31 March 2021|**Furniture**
**and**
**equipment**
**£**
20,617
(5,155)
15,462
16,722
1,022
(5,155)
12,589
2,873
3,895|**Total**
**£**
20,617
(5,155)|
|---|---|---|
|||15,462|
|||16,722
1,022
(5,155)|
|||12,589|
|||2,873|
|||3,895|
Page 64
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **17Fixed asset investments**
## **Other investments**
|**Listed**
**investments**
**£**
**Cost or Valuation**
At 1 April 2021
413,641
Revaluation
(1,172)
Additions
26,058
Disposals
(70,082)
At 31 March 2022
368,445
**Net book value**
At 31 March 2022
368,445
At 31 March 2021
413,641|**Total**
**£**
413,641
(1,172)
26,058
(70,082)|
|---|---|
||368,445|
||368,445|
||413,641|
|The market value of the listed investments at|31 March 2022 was £368,445 (2021 -|31 March 2022 was £368,445 (2021 -|
|---|---|---|
|£413,624).|||
|**18Debtors**|||
||**2022**|**2021**|
||**£**|**£**|
|Accrued income|10,759|1,350|
|**19Cash and cash equivalents**|||
||**2022**|**2021**|
||**£**|**£**|
|Cash on hand|130|205|
|Cash at bank|34,054|53,013|
||34,184|53,218|
Page 65
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **20Creditors: amounts falling due within one year**
|**20Creditors: amounts falling due within one year**|||
|---|---|---|
|Other taxation and social security
Other creditors
Accruals
Deferred income
Deferred income at 1 April 2021
Resources deferred in the period
Amounts released from previous periods
Deferred income at year end|**2022**
**£**
2,028
3,207
3,120
-
8,355
**2022**
**£**
12,400
-
(12,400)
-|**2021**
**£**
1,384
2,166
3,120
12,400|
|||19,070|
|||**2021**
**£**
8,053
12,400
(8,053)|
|||12,400|
## **21Obligations under leases and hire purchase contracts**
## **Operating lease commitments**
Total future minimum lease payments under non-cancellable operating leases are as follows:
|follows:|||
|---|---|---|
|**Land and buildings**
Within one year
Between one and five years|**2022**
**£**
10,740
13,425
24,165|**2021**
**£**
4,475
-|
|||4,475|
Page 66
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **22Funds**
|**Unrestricted funds**
**_General_**
Unrestricted Income Fund
Revaluation reserve
**_Designated_**
Redundancy Fund
Building Fund
Covid-19 Fund
Service Support Fund
Match/Seed Fund
**Total unrestricted funds**
**Restricted funds**|**Balance at**
**1 April**
**2021**
**£**
111,448
44,670
156,118
35,000
200,000
50,000
-
-
285,000
441,118|**Incoming**
**resources**
**£**
81,145
-
81,145
-
-
-
-
-
-
81,145|**Resources**
**expended**
**£**
(134,398)
-
(134,398)
-
-
-
-
-
-
(134,398)|**Transfers**
**£**
**Other**
**recognised**
**gains/(losses)**
**£**
(82,851)
-
(7,827)
6,655
(90,678)
6,655
(10,000)
-
50,000
-
(50,000)
-
50,000
-
50,000
-
90,000
-
(678)
6,655|**Balance at**
**31 March**
**2022**
**£**
(24,656)
43,498|
|---|---|---|---|---|---|
||||||18,842|
||||||25,000
250,000
-
50,000
50,000|
||||||375,000|
||||||393,842|
|||||||
Page 67
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
|Big Lottery Fund grant - Resource Centre
Tech Hub
Talking Computers
For Clubs
EPOS and Sage
Equipment Bursary
Emotional support/counselling
MOT Training and Development
Covid Self Isolation
**Total restricted funds**
**Total funds**|**Balance at**
**1 April**
**2021**
**£**
141
3,030
299
2,808
39
5,600
-
-
11,917
453,035|**Incoming**
**resources**
**£**
-
-
-
-
4,276
12,400
8,053
6,060
30,789
111,934|**Resources**
**expended**
**£**
(141)
(448)
-
-
(4,019)
(7,113)
(8,053)
(9,546)
(29,320)
(163,718)|**Transfers**
**£**
**Other**
**recognised**
**gains/(losses)**
**£**
-
-
-
-
-
-
(2,808)
-
-
-
-
-
-
-
3,486
-
678
-
-
6,655|**Balance at**
**31 March**
**2022**
**£**
-
2,582
299
-
296
10,887
-
-|
|---|---|---|---|---|---|
||||||14,064|
||||||407,906|
Page 68
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
|**Unrestricted funds**
**_General_**
Unrestricted Income Fund
Revaluation reserve
**_Designated_**
Redundancy Fund
Community Service Fund
Building Fund
Covid-19 Fund
**Total unrestricted funds**
**Restricted**
Big Lottery Fund grant - Resource Centre
Tech Hub
Talking Computers
For Clubs|**Balance at**
**1 April**
**2020**
**£**
**Incoming**
**resources**
**£**
172,615
75,211
(32,274)
-
140,341
75,211
35,000
-
40,000
-
200,000
-
-
-
275,000
-
415,341
75,211
353
-
3,478
-
315
-
Page 69|**Resources**
**expended**
**£**
(104,466)
-
(104,466)
-
-
-
-
-
(104,466)
(212)
(448)
(16)|**Transfers**
**£**
**Other**
**recognised**
**gains/(losses)**
**£**
(31,912)
-
2,009
74,935
(29,903)
74,935
-
-
(40,000)
-
-
-
50,000
-
10,000
-
(19,903)
74,935
-
-
-
-
-
-|**Balance at**
**31 March**
**2021**
**£**
111,448
44,670|
|---|---|---|---|---|
|||||156,118|
|||||35,000
-
200,000
50,000|
|||||285,000|
|||||441,118|
|||||141
3,030
299|
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
|Resource Centre Refurbishment
EPOS and Sage
NLCF - Community Support
Equipment Bursary
Emotional support/counselling
MOT Training and Development
**Total restricted funds**
**Total funds**|**Balance at**
**1 April**
**2020**
**£**
389
2,808
-
-
-
-
7,343
422,684|**Incoming**
**resources**
**£**
-
-
50,228
3,858
6,800
15,107
75,993
151,204|**Resources**
**expended**
**£**
(389)
-
(70,131)
(3,819)
(1,200)
(15,107)
(91,322)
(195,788)|**Transfers**
**£**
**Other**
**recognised**
**gains/(losses)**
**£**
-
-
-
-
19,903
-
-
-
-
-
-
-
19,903
-
-
74,935|**Balance at**
**31 March**
**2021**
**£**
-
2,808
-
39
5,600
-|
|---|---|---|---|---|---|
||||||11,917|
||||||453,035|
Page 70
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
The specific purposes for which the funds are to be applied are as follows:
DESIGNATED FUNDS
Details of designated funds are included in the Treasurer's report.
RESTRICTED FUNDS
- BIG Lottery Fund Grant Resource Centre Technology Hub Funds brought forward of £141 originally arose from an Awards for All grant to help create a technology hub within the Resource Centre. All of the funds brought forward have been expended during the year.
– Talking Computers Equipment Fund These funds arose following the receipt of specific bequests for the purpose of purchasing talking computers. These bequests were received many years ago, and whilst not specifically being used for talking computers, will now be used to fund new PC’s to enhance the in-house publishing of our newsletter and distribution in spoken format, and also towards other assistive technology equipment. £448 has been expended during the year via depreciation charge.
VIP Clubs – Funds brought forward of £299 were originally received from a specific donation for the purpose of assisting the local VIP clubs. There has been no expenditure in the year.
- EPOS and Sage Funds brought forward of £2,808 originally arose from specific grants received from a family trust in respect of the implementation of a new computer based system for bookkeeping and electronic/on-line sales. These systems are no longer used and all of the funds brought forward have been transferred to general reserves this year.
- Emotional Support/Counselling Funds brought forward of £5,600 were originally received for the purpose of providing emotional support and counselling. Additional funds of £12,400 for the same purpose were received during the year. After expenditure there are remaining funds carried forward of £10,887.
– Equipment Bursary Funds brought forward of £39 originally arose for the purpose of purchasing equipment to be donated for the benefit of blind or partially sighted people. Additional donations of £4,276 for the same purpose were received during the year. After expenditure there are remaining funds carried forward of £257.
Page 71
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
– MOT Training and Development Funds received through trusts and grants totalling £8,053 for the purpose of the trust to further develop the MOT framework to make more appropriate to younger people and to better support triaging of initial enquiries. The funding is also to provide additional online training and support to peer groups on the use of the MOT process. All of the funds received were expended during the year.
- Covid Self-isolation Funds were received from Devon County Council totalling £6,060 to address Covid related isolation across the region. The charity were prepared to use their own funds to support this project and in total £9,546 was expended, resulting in a funding shortfall of £3,486. A transfer of funds from general reserves has been made in order to bring the balance of the fund back to nil.
## **23Analysis of net assets between funds**
|Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets|**Unrestricted funds**
**General**
**£**
**Designated**
**£**
1,486
-
-
368,445
25,711
6,555
(8,355)
-
18,842
375,000
**Unrestricted funds**
**General**
**£**
**Designated**
**£**
1,918
-
128,642
285,000
44,628
-
(19,070)
-
156,118
285,000|**Restricted**
**funds**
**£**
1,387
-
12,677
-
14,064
**Restricted**
**funds**
**£**
1,977
-
9,940
-
11,917|**Total funds**
**at 31**
**March**
**2022**
**£**
2,873
368,445
44,943
(8,355)|
|---|---|---|---|
||||407,906|
||||**Total funds**
**at 31**
**March**
**2021**
**£**
3,895
413,642
54,568
(19,070)|
||||453,035|
Page 72
## **Devon County Association for the Blind**
## **known as Devon in Sight**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **24Analysis of net funds**
|**24Analysis of net funds**|||||
|---|---|---|---|---|
|Cash at bank and in hand
Debt due within one year
Current asset investments
Net debt
Cash at bank and in hand
Debt due within one year
Current asset investments
Net debt|**At 1 April**
**2021**
**£**
53,218
(19,070)
418,887
453,035
**At 1 April**
**2020**
**£**
79,192
(15,816)
359,308
422,684|**Financing**
**cash flows**
**£**
(18,944)
10,715
(43,555)
(51,784)
**Financing**
**cash flows**
**£**
(25,974)
(3,254)
(15,356)
(44,584)|**Other non**
**cash**
**changes**
**£**
-
-
6,655
6,655
**Other non**
**cash**
**changes**
**£**
-
-
74,935
74,935|**At 31**
**March**
**2022**
**£**
34,274
(8,355)
381,987|
|||||407,906|
|||||**At 31**
**March**
**2021**
**£**
53,218
(19,070)
418,887|
|||||453,035|
Page 73