2022-03-31-accounts

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 Company registration number. 07977903 Charity number. 1146413 TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) MENZIES

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) CONTENTS Page R•f•r•ne• nd dmlnltratl¥• d•tall• of the Charity. It• Tru•t••• and •d¥l••v• TTU•t•M' r•port Ind•p•nd•nt •udltorn' r•port on th• flMn¢4AI •t•t•m•nt• 7-10 8tatsm•nt of fln•ncl•l a¢tl¥ltl•• 11 Incom• •nd •xp•ndllur• account 12 8alanc• •h••¢ 13-14 N¢tO• t• th• Ibn•nclal •tt•m•nts 15-33

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARifi, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2022 Tru•t••A •9 WdkIns￿. Chair (re￿gned 1 Aw"12022) David F, (Pwtner in Blar￿ a Blondy LLP) lan Frnser Martln Gubb Oon Reed. Jenry Pape" (re￿gn•d 16 S•pl￿nboT 2021) J8ne Veys. C￿r from 01104r2022 Andr￿ Jones {appoint¢d 1 J¥nu8ry 20221 Peter Orft l•ppomtsd l J•N•ry 20221 C¢)mp•ny r•gl•t•r•d numb•r 0797M3 Ch•rlty r•gl•t•rnd numb•r 1148413 R•gl•t•r•d offl Midl•ton Ho￿• S Erleigh Ro Reading RG15LR Patron• The Rl Hon the Lwd Ri¢h8rd Berry Chiis Tarrant OBE Pr•¥ld•nt Hon MIB IAI Chl•f •x•¢ullN offl¢•r Hud of fl￿n￿ •nd d•puty chl•l •x•cuO4 H•ad of vOl￿t•1(1rva ikn C(¥nhy Ind•p•nd•nt •udltorJ Me￿1•$ LLP Chart8r•d A¢¢wntants Centrum Hous• 28 Station Ro•d Egharn Surrey TW20 9LF Bnk• NatK*ro1 Weslmlmtw plc Reng Sollcltor• ekn(ty & ￿arttty LLP 1 Friar Street ReadFng 8 FinstrNJry Cweus London EC2M 7AZ •rth indNiduals Th*￿ ha¥• ¢[rf￿￿Ksn Page I

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2022 Th• TnJsto•s hav• P￿asure w) [￿e8V￿r￿j Iheir ￿rtu•1 ieiyJt to￿ rylh the fmandal statements of the c￿lIty for the year ended 31 March 2022. The ffinanch￿ 8tstewt$ hove bfren preP0￿d to meet the requirement$ for a Dlr•dors' ￿port and accounts for Companies House purposts. Th• financial 8talement8 COrnF4y wth th¢ Companies Act 20(￿. the Chantys Con61ttuUon, the Chwitie¥ Ad 2011 ¥nd Accojnting and Reporting by ChlU¥$: St•tem•nt of Recommended Practice applicable in tho UK 4rKI ROE port in I￿1r homes, assessing their praclical need$ and wppth"ThJ them to access other 8clivdios w)d 8wvkes offered by Bwkshire Vision and oth•r •gènd88. R8f•rr8ls are c£Jmmonty from hospital eye ¢lnKs. locd Sensory Noads Teams, GPS, parlners, support work•r8 and also Se￿￿elerTaI. Sight loss support is the mr part of our cthraL#ed service Mlh our local authoTt¢fies. Ow Social Activitie• Fwramm¢ is thsigned to pro¥iJe 8 ran9e of k)eer SUFVOrt and octNities lo buikl 6kiN8, JnfKl¢nce, incre8s¢ crmjnter the ￿￿atIOn that can ￿ fèlt as a ￿sUIt of s￿￿ kjss. This prograrnmg includ9$ • ul•ndar of T•mot• ath'viiios accessible wlhout the irrtgmet. as as a Wide range of f&ctrttrf￿ a¢thfI1&8 CAy¢rlng 8¢tlvlties ranglng from Iheatre trips vath autho descripU¢)n and tcJth tour5. to picnKs. dubs. adapt8d escapo room$. boat triPB 8ffld art se6SN￿. Telephon• B•lrl•ndlng 1$ a popular s•Thke set ￿ to sorad is(knn through reguLgr ￿11$ frnm a Page 2

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 traknod yo￿￿te•r. Although originally set up a¥ ¥ mpon8e to tho C￿d p•rKknnK. the dernand for thls seNc romainB as high as ever $0 51 1$ now a key part crf our bWer-tt￿ o)re serviee delivery. Bulding on Ihe iueeess of telephon• befriendlng, this year wè hove piloled a n•w s•Thic• call1 Real8yes. this a trained vduntegr 10 8UPP)rt and gnablo a visually imwre<l person lo w back cxrt into thelr eryoy Small p￿&sUre8 in Irf• wch •$ coffee in • fwouiite café. Sport is impctsnt for physkal and mental wellbelng. W¢ Offer a range of skKrfting •rviti98 for all aps, for all levds of 8POrting phy￿Cal ablty, 8rKI for lewjs of svjht los$. Swbng ￿li¥jIleS kKlud• $uth activities a6 walks. l•nnl$, ¢awn boating. tsndem cydkng. golf. mnnlng. Mnrning g•nth exerdse. We also provi￿ 4cGeB8itrAe transport lo I variou8 SW)rting location8. The 18-35 Group SUpp￿ts young aduns th their tranglllc¥i to d￿th0od and a rang• of •w•l opportunKle8 for theffl lo mo•t up wlh others of g $imil•r 8ge x peer 8UPPOrt part in aclr4ithry8 to bullJ confidence Ind•pend•￿I. Our Chlldr•n. Young P•opl• and Famlll•8 prOgr8rm￿ suppNt8 t4lnd gnd wsually impaired thldren 08 well a6 their paronlglcarer8 and $lbllngs. Our ide ranp ol •¢livlll•¥ • dewgned to buSkl p)nfidwA and ¢h811ong• per￿pI￿OnI 01 vth•t ¢•n b8 achle¥•d. W• hav• 8 learn of TKh Buddlm. 8¢Th of ￿Orn we Impaired them8ehes. lo h•lp wlth ary IT gadget or app for F¥Jopl• ¥￿th wghl1088. An RNIB r•port (September 20211 fourwj that 'blind and parflglty $1ghtod lag behind the r8•t of th8 UK In lake up, tsf lethnology antj thertforo ￿r￿j ablo to off•r thi• 4erylce ha8 prov8d v•ry su￿&$(u1 and u8oful. Our Empby•blllty Wle¢t provKI•8 onfrttrcrt •upport. OwfiAI wnpact can b• r••d on oUr￿ty$118. www.b8rt8hlrgv18h)n.￿9.ukl￿r￿Thp•C1 Fi•0 Information and gUd•n¢e b availBble for anycTh 71th0 18 impawed in Bwkthire. along wth th•ir familie$ or •nyon? invow In supporting, c¥ring or offerfng $eThic lo • wsuaty Smpalr•d pernon. We operate • Ro•our¢•• S¢Thl¢• vthich prO￿deS ac￿8$ lo a range of aids atyj •Jpt8ticrf￿ to Irlal. purchas• or I￿n. 8ervr Is olmed at promoting in¢Jepend•nce and mobomy, both at hom• •rd wt •nd •bouL We wn thr•• M￿lbule• al w• b•lb6¥e off•rtng ￿c￿lIble tra￿F￿ l• kèy to many of our plrtnership RN18 VM rw) Lthng Wdl wlth Sight L(• COUT868 gtv• W•¢tic￿ advice and 9￿danC•. VduntstT$ Iro tha backkn• of many chartbes and Bththir• Vmion is ￿ 0￿pkn. In thtr year 21R2 4.185 hours wr• dcinaled lo the charity rAwering 8 wid¢ range of foles from l•ndem pllot lo tolephone ￿frOwd0r. An volunteer8 ar• off•rnd tralning and we BUPPOrt Ile￿01• ¥olunl•ering ilh many Vol￿)1¢¢r1 fitting in timo Ixrsy li¥•8. We are conlinvalty We have also betsn swJt¢d th18 yaar by fwm •e¥or810rygnl8JYon8 7hthi( hllve allowad us to ¢onlinue r￿d develop our seMce8. The 8laff at Berkshi￿ Ifi8KM 4￿ • dedicated tsam. ThTrs year w• have IrKreasod our numb•r of frontaend staff lo defver r seNces. We have been abb lo gNe four yO￿g peopl& valuable experience of %thing lor a charity through th• GoY•rnmenf$ Kick81art Schomè. We Jim to S￿lia1e intgmglly PDssible. Ths y•ar one Staff methr has achlavgd 11¥8 and completed a Future Leodw8 1 year cow. Th• 12 m(ths ending 31 Marth 2022 contwwd kn b• af1d￿ by the CoronavlTU$ parthnic with vwySng lewlg of lod((tr)￿n 4xo$$ the UK knl¢yed by1he easing of reslrKlions. Socid isowon rematns one of the ljiggest I￿ed by visually Mnpair•d In￿￿1￿JaI8 8Th1 B•rkshir• Vi$1￿, I￿oUgh ils monthly progr8mm• of ¥dr4ilw, befriendlrvJ and SWI LO￿ Supwt Offlcws 8thv•8 lo give indNiduals cworlunrti¢$ and SUPF4Nt to overcome trAs. A1038 of confidence. espetially in going out into th• community, has become a signifi¢ant rrigr for rn￿y, which has r•manod bng after pandemic kthlth•n ￿$1￿cl10n$ eased. Many of our athitle8. in parti￿laT. R8a*es arml our Employaknlty seThk¢e SUFVXt individuals to re￿Ild th￿r in Ihelr cfvm abilrties. Page 3

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Gobwn•nce •nd MuMg•m•nt Gov•mlfig Do¢um•nt The B¢rkshir• County Blind S￿￿ety was establi6hèd 1910 under a C4￿$t￿UlK)n whd wa5 • ogist•r•d char¢ty number 202351. The C￿StitUtion w amended and adopted on th• 8th October 2(K)2. The Socty w•8 In¢typoratod on 6th March 2012 tho company look over all the aB¥ets and li8kn1ibes ￿ effect from 1st Awl 2012. Th• new Charity reg¥str•lion number 18 1148413 and th Company nunw is 07977903. On 1st April 2015 SW adopted the W0￿1n9 name of Bertshh M81on. Appolntrn•nt ol rI￿t0 The body of the tru$t••8 are appointed by th8 memborn of thg Ch•ity. New trustees are electèd at tho Annu81 General Mo0ling. On• Ihlrd of th• TnJ8tee board 18 elected ty at thg General Meeting •nd sam for three y•8r8 bth• aa•klng rtrdacl1L￿. N•w Iru81008 aro proa<vdy sought by tyJn•nt tr￿1•￿ thfr Chlef Exe￿ to wo¥id• br•odth of skilL ￿ld¢¢I for th• afficiont running ol tho ¢harfty. Tru•tw Inductlon ¥nd Ttlnlng Whèn new tnJste•8 ￿ •pposnt•d, ar• to Ihe ol Ih• Ch•ty •NI pro¥lded with th• i)form•lon thoy ne•d to fvlfil th•ir rc4•8, whkh INaud•s Inlormth th• rol• oltrust••s and lkn¥. Tru•t•• Involv•m•nt Th• trust8•8 meet 8t lea•t fow Ilm￿ • yw. The trutho8 maint•kn an t)verth of the ory•nl8&tlon. •grnts the llraloglc aim8 ond monitor progre88 and perfcrfrn8n￿ att0fdl￿y. In order to •n•bl& •ffKli¥o $upport and monitoring of th? k•y bu8iness areas the 8o•rd ol TnJst8•8 cLJrnmittee¥, viz, Finance & Inve8tmont and M•mber SeN1¢￿. E8¢h ommlttet 18 ch8lwd by 4 tru8tee and both Iwstee ar4J ¢xerArtfv8 offi￿r methrship. In 2021 a Vl¢• Chalr wa8 •ppointsd to •nsur¢ th• stsblllty of th• Bo•￿ and for th• •xhting Chwf. A• of 1 Aprd 2022 t Vi¢¢ Chair und•rtook th• ro￿ ol Chalr. To lfjdlltate eff•dNY Operati￿, th• ch￿ Ex•cul1￿ has d•l•gated •UtI￿rIty ￿der Iwm$ •pprov•d by tho Twotso8 for operation81 matters irKluthng fina￿ and •mpbym•nl. The Ch￿1 £x•cutiw roptyts M tho monagemenl of the Charity and on oulputs, impact and the h•afth ofthe Charlty. Fundr•l•lnq W• do not •ngap the aeThlces of thKd party OTg0rri8atkTh lo he￿ rni80 fixHl6. We ar• regl$l•r•d vAth the Fundraising R•gulator ond follow ils code ol praclic•. We ha¥e not ro￿Ved any complaints ¥bwl any aspe￿ of our fundraising. Th? Charity has a strorw ethos ol rei for a•Mc• u8en' IndepeTrJence ¥nd dignity wd tffjuld not countenance any w)duct or advlty that und•mln•d thi$. W• do nL in 8¢al• fundr•lsSr¥J aoM•s suth 88 rnling8, thM• fundraising ¢x door lo ¢S)or campa￿￿3. Rl•k IA•nag•m•nt Th8 trustees are respon￿ble kn th8 idnbkèbon and M￿agement of rlBK The thority 1$ ènnualtry reviewng ils ri8k profile and mainlains a ii8k regTrster of a¢1￿1 potth)tial riths ith e¥tabts'shed polld•$. 8ySt•m8 and proceduw to mOb"gat• the6e risks. The Tru8t••8 t&e all wsoMi4e m￿SUrel to safety of 8taff. Berkslire y￿10ft nwnbws and th8 publlc. ThbB InVO￿•S following the most up to Thilh r8gard to stsff wowkiwwJ pr•clices and interaction ￿1th members and the publK. Financial Rtvi•w- At 31 March 2022 the Ch8rW8 ne¢ assets £2.5 mkn12021: £2.6 mwonl a dery￿e Of£1￿.c￿￿ for tha year. Total irMme in the yè8r wa8 £424.c￿ (2(Q1: £442.(m) a de(rnase 01£18,(￿. Totsl expeThJWur• In the yurt•8 £607.OCK) (2021.. £488.tW •) of£119.C#lO. The charity reeorded a Icffj8 £183,00012021:1oss of£47.C(L)). bth a nèl gain on Inv￿M￿ of t71,&XI12021 .' gain of £426,000). Page 4

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) TRUSTEES, REPORT {cO￿lNuED) FOR THE YEAR ENDED 31 MARCH 2022 R•s•rvts Polley The batance she81 $hM a total furth and ro8èNos fwe of £2.520.805 (2021 .. £2,633.405). EXC￿￿1n9 the Restrld•d reserve$ of £362.646 (2021.. £366.8501 the Revaluallon reser¥e of £480,597 {2021'. £486.19n - vh)Ich is not distribulable - the Ch8wrty'8 Ire• res•Nes $l•nd at £1,677.562 {2021:£1,780.358}. H¢y4vever. rf the mark•l value of h6l•d In¥e8tm•nts held in fixed 45￿16 is exdudod from the sum, th• remalnlng fr•e reserves. arKI the ￿rreSpOnding unrestrKted reseryes, are nil12021'. nil). To mhigate thi$ 8nd to ertsU￿ day lo day opefatK)n81 fjrklng ¢apI'lal can be mel the Charity has the abilty perIod￿al￿ lo thawdown a sm41 coprtal element of the fixed asset investmenl withoul feduong rts value In real term$. A8 al 3181 M8r¢h 2022 ihe vahje ol this 4NYMkirvJ caprt•l hakl in timed deposits was £1C(Ik12021 '. £11)Jkl. The reslrlded funds ore held by the Charty for the purposes detailed in note 19 aThJ Bre us•d Jts requbred on appropiiate eynditLwe. Note 19 also ￿￿181n5 in detail the Exp¢rthble Endovm)8nl. Inve•tffl•nt Pollcy Th• fund contlnug8 to bo menaged by Rathbones. The m•ith ￿ hèld in the Cor¢ hwestrnenl Fund for Charft1•6. Th& nd's ￿eCI￿ve li lo •du•ve long term grvrth a 18¥•1 tsf ￿COrne employir4J 8 lotsl retum appr￿th. Plan• for th• Futurn AS we move in lo the 2022r23 fv)an¢k41 year th• •re twothirg lo •xp•ThJ the wpport givè to viiu•My iry8lr•d people across B•rkGhire by Inu&asin9 our reach acros8 thg c¢unty indudlng Into cc¥nmunitiei dlswoportlon8tely affected by sight 104$ and by Inuea8ing our rang of sertel available. Ststsm•nt ol Tru•ts••' Mpon8lbllltJ•• Th? Tru¥tee8 Iwho ar• 81$0 the dlrectLV$ of B•rk$hire Cc¥J)ty Bfind Soaety for th• puipo8eB ol company lawl are responsible lor preparlrwj th• Rewrt of th Trusl•es and the finantsl otalement8 kn ￿danCe wth applicable law and Untt•d Kingdom Accoundng SI￿dIrd5 (United Klngdom G•noraty Ae¢¢ptsd Act￿nting Praclico). Company law requires the tnJstees to wepare sl•lements for each fNwKi¥I year whkh glw a true and folr ¥lew ol th• Blale of aff8lrs of Ihe chaTKabkn ¢omp•ny an(1 of the resourc￿ •nd ¥pr4i¢8lion of resour¢•$, Incbjdltyd lh¢ kncome and expenditwe. ol tho chafitablfr comp•ny for that ￿rrO￿. In pTepadng thos• flnanci?18tatement8, Ih• InJste•$ are rnwir•d lo . sele¢t $uK¥bk accounling pokryes WKI then apply Ih•m con8knt•nlly: - ob$erv¢ Ihg Met￿d8 and prlndple8 in the Charity SORP.. - make judgements and estimat•s th8t art reasonthe and pruden( - prepare the fi￿ne￿oI 8tsternenls on a goiry concern basis unl•ss it Is to pr?svme that the ch8ritsble coffwny wll ￿tInUe in bu8ine88: - 8tAle whttlher applicab￿ UK acwunbng slandard5 have been folkMd, subieci lo Any rnatgri81 departures disdosBd and explained in Ihe finanu818tsiement8: The Bre responsible for keeping adequate accounling records that are SLrffKknt to show and explw'n the charilablo coryany's transactions. disdose vith reasonable acrAfacy at 8ny tSme the firbandal po¥tbon of th• ¢hafilabl8 company an(1 enoble them lo ensure that the financial stal•rnents comFty ￿ th& Companies Act and the ovisions of the charrty's constrtution. They a￿ also re$FthSit4e for saleguwdlNJ the assets ol thè charty and the 9roup and h•nce for laklng reasonable step$ ttyl￿ prevenlion arnl d￿eLlion of fraud •nd ot￿r vregulartues. DI￿10$U1• of Inforn)a15on to Auditorn In so far as the tNslee6 are 8w8re.' - Ihere 16 no r¢l$varrt audrt tnfonnatK>n of hich tt￿ charilable comwKs gudrtfn art unaware," and - the trustee8 have t8k•n 4 the steps that they ought to have tsk¢n 88 a I￿￿e(lor in cKder to t aware of any infomMtion needed by the Companls authtorn In conneclion wlth PTewng their r•wl ¥ryJ to estsbllsh thal the Compony'$ ¥uditors •r• awÈr• of that informatKfi. Audltor IA?nies LLP were appointtd in September 2021 10 fj118 casual vacancy and h8¥e been ¥ppcinted as audlor ts thg ensuing p¢rfiod in accordance sedion 485 of C¢wnpwies Act 2(th. Page 5

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Sm*ll Comp•nl•$ Exemption In preporirtg this i•port. th• Twstws taken advanty ol •M￿ wyyries ex￿￿.0￿8 prrNthd by Sedlon 41SA ofthe Comp8nitr$ Act 2C(6. Apwov•d by ord¢f of Ihe members olthe board dTrust••$ and ￿oned on their behaw by.. J4n• V•y• Dale.. &Fbkn 6k- 202 P¥p8

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) MENZIES INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF BERKSHIRE COUNTY BLIND SOCIETY opl￿n We have •udit•d the fin￿ellI 8tat•m•nts of 8•￿￿1￿ Courty BIN￿ Souety (the 'th￿ty) for the year •nded 31 M•rch 2022 wh￿h Comp￿$8 thfy Statement of In￿rne fjnd ex>W￿lluTe a(%ounl, B81once fjheet, Ihg St8t8ment of cash flc¢#a arwj th• r•18t8d notès. a summary of 8￿Jn￿Cant accounting pclic￿8. Th8 fin&ncial reporting framework Ihat has teen applied in their prepArnt￿ is Iv4V aThJ United Kingdom Account Standard8, induthng Financial R8portirvJ Standard 102 The Finaniaal RepNting Standard •pplrabl• In the UK Republlc of Ir81and' (United Kwdom Generalty Accepted ArLourting Practr). In ow opinion the IlnanrAal 8latement•'. e 8 true and falr ¥lew of the state of Ihe chw5tabl6 companV8 •ffalrs u at 31 Marth 2022 and of Its re8owce8 and applKalbon of re8ourc•8. Inr￿K11n9 it8 income and experHlitUTe lor the year then ended.. h•vg1)etn propedy wepared ith Kingdtsm A¢¢Wd Acc￿￿n9 Pract1￿. end h•v• b••n w•par•d in •c￿rd￿a %%4th I•9￿rOm￿ts ofth• Cornparri•$ A¢t 2(M)6. Bul• lor oplnlon We ¢oTrJucted our a￿t In ecu￿8n¢• wllh In1•m•llon￿ Stand8rd8 on AtwJMlr¥J IUK> IISAS IUK)} gppUc)bl• 19w. Our f•8pc￿￿b1lItl￿ und•f 8taTrJards arn furth•r d•8Cn'￿ in Audrtors. r•sponsiLxliti88 for th• audil of th• financial stgtemmll of ow report. W• •r• indynd•nl of the chafrtable c4wn￿nY in accordanco wlth Ihe ethical roqulromgnt8 Ihat aro r•twant lo our 0￿J6t ol the fin8nd￿ 8tatement8 in Ihe Untted KI￿Om, Indudlng the Flnanclal Reporting CoLmd's Ethul Standard. and wo have fvINled ow other ethKal r88ponsibihkntrs in #rLordanc• Vlith thè8• r•quirernents. We belI￿e that the audit evKlence wa hav• (thin•d li sufficianl ¥Thl apprwill? to provide B balis for our opinlon. C•ndu#lM• r•l•tlw to golno ¢¢nc•rn In aL￿ltir￿j th• financlal stat•m•rrt8, h8V• ￿￿lUd￿d Imt tr• Tnl•gs' of th? gokng c4num b&81• of ac¢ounllng In lh• w•p•r•Oon ofth• fift•nd￿ $18m•nts h •PFwwrf•t•. Based on wcrfk haN pothymed. wè hv• rKA id•ntifi8d Wby materi•l urKertainties relating to o¥ent8 or cormlitio Ih8t. indlvklualy ￿ cdlecthety, may ￿81 slgrfllcant th￿bI on the charitable compan18 a￿'litY to contlnue BB a golng concem for a F•riod of al least months Irom 7rt￿n the financ4al ItatemenlB are aull￿Ti$ed for i88ue. Ow reBponsibilitT•S th• rnspon&bililI￿ of th• Tr￿ with rwe¢l to g￿n0 c¢ncwn ar• In the rethanl 8eGlions ol this r¢FrfxL Othw Inforniaoon Thè olhgr InfornatSon comprfses the infommbon incbjded In ihe Annual report other than the finandal statements and our Auditors, rewf Ihefeon. The Trustees are reSpcmi￿e for the rAher Information rx¥)t8ined wthln thè Annu81 ￿pOrt. Our opinion on the finanryal stslement6 rKI cover the olher inlormakn or￿. 4¢¢pt tt> the extent othe￿1$? gxplvl 8ts1ed in ow report. we do not express ￿Y fowm of assurance t￿ndus1On thereon. Our respon8fjbrfty ig to rèad the other infofmation and, in doing 80. ¢on$id&r wheth9r othgr knfomIat￿ is mateii inconsistent vAih thè flnanclal st8tèments or our kncthlèdg8 obtAti￿a in the courn• of th• ¥A￿lt. or othww.se appews lo be materialty misstatad. If ￿ identfy such m8t81ial ineonsistenues or apparent material nNssiatements. ￿ are req￿r￿j to d8tem)ine wWh8r Ihis gives rise lo mal8tlal mlsstatement in the financaal stalernerts themselves. If, based on the have FWlo￿ed, we Conclu￿ th)t Ih8re is a malerfal misstatement ol Ihls olher Infowmallon. 7hT are required lo reF*Yt that fad. We have nothing lo report In th1$ rega￿. Page 7

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF BERKSHIRE COUNPI BLIND SOCIE￿ (CONTINUED) Oplnlon on oth•r mlt•rn pn¥crfb•d by th• CompAths A¢1 2006 In our oplnlon, bawd on th? und•rtthk￿ in the coTh of the d￿rrt.. the inforrn#tvJn given In th• Trustees, report for Ihg ffinal￿1 for WI￿ the fin￿141 stsl•m•nts arn prnpar•d Lq cons4sl•nt ￿th the fin￿81 stalements. th& TTU8ts•8' rfjpwt ha8 b•en pT•pared in acuxdonct •pplubl• lagal l•qW￿￿8ft￿. M•tt•rn on whl¢h w• rn I•9￿1•d to r•port ty •xc•p In th• light of ow knowl•dge and vnd8r8tsndwy of the Chaffi￿ and •rNkrmonl obtalned In the cour•• of tho audlt. ￿ have not identified material Misstatem￿1 in th• Tntst••s' rwt We havo Mthlrvj lo r•port In re•pecl ol thè foly••lw m•tt•rn In to ¥thbch Cofflpankn8 Act 21XIry rnqulr•8 U8 to report lo you rf, in o¢x opinion.. ad•quato 8¢c¥)urthg r•cord• hm not b••n k•pt. ( retums ad&quat• >r •Jdlt hav• not bwi r•¢•lv•d from brar￿he8 rh)t ¥lsit•d by us.. (K th• finan¢lal slatenxnts afo not ￿ agrnorn•nt th• •¢xJJniln9 r•ctyds •nd rums: c•rtain 18dosures of Tru61•os' remuneralkn Ip•tyfi￿ by W •r• rnt made., or wo not recehd all the Infowrn¥tim •nd •Wan8lJon8 require for tyjr audit; or tht TN•lee¥ VYre not ¢ntitl•d to prepare the fimmal 8lalemnt8 accordanu ¢omyni•$ rngirn• •rKI tik• adv8nt•ge of the Smd cunpani8•' exWnpt￿l th? Tnt￿$. r•port from ts requirem•nt to rxepar• a Strat•gic r•wL R••pon•SbllbtlM of tru•t• A8 •xplaln•d rThxe fully in the Twu•l••s' rn8pwitMIlis 8lat•rr￿l. th• Tru8lèei (who are al80 th• dlr•ctor$ of th• charilabla ¢ompany lor trrf purpo￿ of oynpany Im¥) arn m8pon￿ble for the preparation of the fina￿￿91 $tslemgnl$ and for ￿Ing 44li$fi•d th•1 they • Inw and I￿1 t41th¥, and for 8u¢ intemal Contr￿ ai the Trusts•s dtst•m)in• is n•￿Ssary lo •nabl• th• pr•￿r•110ft of ffft8ndo18tatsmant8 th8t fr•• from mlo8141•m•nt. du• to fraud or ffftir. In w•p4rlng th• sl•l•merrt•, th? TnMlee• rnsponsI￿O for th• tharitab i>Jmpeny'• ability to Jnllnue as a golng concem. dlvdowng. a¥ aFvfico1I•. moil•r8 relatad to goirvJ c4Jncwn ind uslng golng CXJnc•rn ba$is of arLounlbng unlem th• Tr[￿leS eith•r int•rrtl to h'qwd•t6 the charitable company or lo cease opefalionJ. or hav¢ no TealiBlic Jtternuti￿ but lo do 80. Page 8

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF BERKSHIRE COUNTY BLIND SOCIETY (CONTINUED) Audllor•' m•P￿81b11lI￿• for th• •udll rfth• fmanci￿ latem•rt¥ Our obj•ctNe8 are to ijbtaln T¥ason￿6 asswance 8t￿ I)￿nci&l Stslements as a wh(A• w¢ free from m•t•ri#l ml8ilatemenl, wthether dLhe lo lrnud or emw. and to issu• an Audrtors. rewt thal M)dudes our oplnion. R¥a$crf￿b1e a65urance is a hwjh I￿¢1 of 888fftnce. but is not a gU8ranta• thyl ￿ autht condu¢Xed in aeeord•n¢e with ISAS (UK) ￿11 a￿￿y detecl a matenal mi8ststemw4 ¥¥fien rf exists. Misstat&men16 Can arise from l¥aud or •rrty and are consid•r•d rnalerfal 11. Individualty LY in th• 89gregate. they could r•asonatty b8 8xpBd•d lo infiuence the gconomic d8ra8ion$ of uws tsken on the basil ofth•M tst•tsmanl& Irreg￿81111•S, Indudirg frwd, are Instancgs of nortr¢ompli•rKe with lthv8 r8gulgllon$. We design procedurns in Iln• wilh our r•spon$1bll￿ts, ¢rtAlIn￿ above, to delect matwial ￿$$1?1ern8rrtS in r•sp8Ct of IfrngUt•rhl&s, indu¢ling fro￿j. T extent to wthlth ow kYtt•dur•8 •rt cyblo of d•ted"ng irwl81iti•i, indudiw fraud is dotsiled b•low'. The ch•rit•ble ¢ompwy 1$ 8ubi8Ct lo laws arml rngul•tiwi tml dlro< Affocl th• finandal stsl•m•nts indudlng nanclal r•portlThJ logi81ati￿. We delernined thal folothng IM and regulation8 were most slgnlficant Induding", FRS 102, Charib•i SORP, ComwI￿ Act and Ch•rth•• Ad 2011. We 8888$sgd th• •xi•nl of compllance ￿th th•w 8nd rnwlalSoM • p•rt d ow Proc￿￿$ on thè r•lat•d finanoal slat¢mwl Ilern¥. We underslo¢hJ how the charitabbe c¢mpany 58 Com￿y•ng those le981 regd•tory framec¥ks by, maklng inquiri•• lo mJnagemenl. th08• wponsibl• f¢x l•gal c4xnpUw wo¢oduw and thè cornpany lecretary. W& corroborated our Intyiries through our r¢th¢w of bo•rd minulo8. Th• •ngag•m•nl p•rtnw •88e8￿1 th• •rwJ•g•m•nt lewn Colodi￿lY had th• cornpelen￿ ar#1 capabilitiM to Id•ntlfy or r•cfmvLe nOn<0mplkn￿ Wbth104vs •rbJ roqul•Uon8. Th• a88•S￿￿nt dld ntsl Idertrfy any Is8ue8 In th18 ar¢8. W• •8•eMed w•c•pti￿1Ify oflh• Conyanl• fjn•na•l 8t•t•)Mnt• to m•twl•l ml88tsim•nl, In￿d￿9 fraud might 0￿Ur. We con8ldèred thè opportuniti.es and incenti￿$ that m8y 9￿$1 Mlhin Ihe oTrJanis•tion for frgud and Id•ntlfd greatest potential for frnud in Ihe ￿41￿￿7n9 arna8.' manag•m•nl overrid• of controlo to m•nlpul•l• r•sLAts. or to ¢aUBe the Company to •nlw Inlo trarK￿ctionS nol in ils besl fftlerè$ts. A￿11• proMdur•8 p•rfMMd by th6 engagemenl t•am IrKthd'. Idon￿fy1ng and •w$iing th• d•sbBn effoclF4w$ ol¢ortrols managM￿l hA In p1fj￿ lo pr￿ent and dèled fraud.. ul￿erstandIng how t￿se ¢harged with govemanc• conslder¢d 8ddwwl thè potential for 0¥8nld• of (y)ntftAB or other Inappropriat• infiu•nc• ¢)v¢r ￿ finanrial r•portlng proc•88," Challenging asswnption8 and judgment$ made ty management in its 81gnrfic•nt Kcounllng estlmal8s: 8nd Idanlj"￿'ng and testing joumd 8ntrw. in •ny ioumal entries postsd tAth unusual account (a)mbinall0￿. Because of tho inh•r•nl limff•th)n8 tsf an a￿lit. there Is a risk th•t w¥ will not detecl all iwularili•s, indudirwJ Iho8e18adlng to a mat•rf81 ml88tat8menl in the finan(ial st¥temonts or ￿th regulat)n. This risk intye¥ws tho rnore Ihat ¢ornplianca wth a law of rewLaI￿n i¥ rerrK)ved from the evenls and tran8action8 ￿flected in the finandal $latements, as will be less likety to b•comv aw•r cl wthc•B of nonwcom￿￿1nc•. Thè risk 18 also greater r•gardin9 irr•gularrt￿8 ocaArrirvJ due to fraud Ta1her than orror. as fraud in¥ofves ntentiOn￿ cowalmenl, foTgery, collusion, omission or mi¥r¢r*¢8entst￿n. A fvrthor ¢Jwplion ol w rtsponwknlrbes for the audlt of the ffinanra81 statements is l)c•t•d on the Financ4al R•portkn9 Councifs w•tK8it• at: w#M. . Thi$ dowwion foms part of our AtKlrtm' r•porL P899 9

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF BERKSHIRE COUNTY BLIND SOCIETY (CONTINUED) U•• of our r•p¢rt Th1$ r•port Is made Solety to t￿ chwilable companls memberts. 86 a b¢4, In ac¢ordan¢• wlth Chapter 3 of Part 16 of the compan￿ Act 21XK. OUT audit Y)rk t￿$ undertaken w th¥t w• mlght stal• to the ch8rrt8ble companvs memb8rn th086 mattws ￿ are rewlred lo state lo them In an ALKlitws' r¥porl ard fi)r no other purpose. To the fvllesl extenl permitted by law. we do not accept or re8ponsiblity lo anyo￿ othw thon Iho d￿lIk•b￿ c￿MpanY and it8 memberi, 88 a boty, for OLY audit for this r¢port. ty for th• oixnitins T• fom)8d. J•nlce M•tth•w• FCA (S•nlor •tstsrtory •udltor for •rKJ on behalf of M•nzlv LLP ChartwJ A¢¢ountfjn¢8 ststut￿ A￿li10r Centrum Htyj 36 StAtlon Road Egham 0gLF Dat•.. 14-Sep-2022 Pago 10

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022 To(•1 fund• 2022 fvnd¥ 2022 lund• 2022 fvnds 2021 2022 In¢om• ind •ndowm•nts from: Donat1￿8 and legaci08 Chathable acti¥it In¥￿tMentS 222,671 16.092 81,172 85,935 38.179 213.843 102.027 38.179 316.299 88,041 37,197 Tot1 In￿m• and •ndowménts 118.783 185.2 441.537 Exp•ndltur• on: Ral8ing fvrKI$ Charbtabl• activitk•s'. Slght1081 8UPPOrt 25,610 24816 63,937 12.214 191.182 37.473 189.687 161.162 49,687 380,869 IS1,152 46.886 216,775 160,817 Support co81s Totsl •xp•ndlturn 20).3•6 403.928 807,324 488,415 Nrt Incomdlexp•ndltur•l Tran8fer8 betwA•n fvndi 19 N•t movom•nt In lund• b•lor• oth•r r•Gowl••d yon• 3S,367 139,571) {218,8421 213,042 1183.275) (46,878) 1173A71) 1173,471) {4,204) 1S,6001 1183,275) (46,878) Oth•r rncognl••d o•ln•: Gaim on r•valuab'on of inv•8tm•nt$ 70.676 70.675 426,207 N•t mt)v•m•nt In l￿d 1102,7961 (4,2041 16.600) (112,6001 379.329 Reconclllatlon ol fund•: Tot81 funds brought 1.780.35 (102,7911 J66.850 486.197 16.81KI) 2.634406 1111600) 2,254.076 379.329 Net movement In lunds Totsl fund8 ¢•ryl•d forw 1.677.562 362,646 480,597 2.520,805 2.633,405 The Statemrt offiMnu•l 8¢bvilw i￿￿KI&S al gan8 and kJss88 r8cogr4s•d in thi year. The notes on pages 15 10 33 fum part ofthese f￿￿¢081 statemoth. Pag611

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIE (A company limited by guarantee) SUMMARY INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022 Total lund• 2022 Tolpl frmds 2021 Not• GrM• In¢om• In th• rwtlng p•rfod Le88.' Totsl exper￿lIVI0 424,049 1607,3241 441,537 (488.413) N•t •x￿￿1￿1•1￿ln¢Om•I for th• r•portln9 p•rlod 1183,2751 (46.8T8) The not￿ on pag•s 15 to 33 form p•rt 01the￿ thmwbts. Page 12

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) REGISTERED NUMBER: 07977903 BALANCE SHEET AS AT 31 MARCH 2022 2022 2021 Tangibl& assets In¥eslm•nts 12 576.665 1,894,963 552,777 2,024.288 13 2,471,628 2.5TT,065 Cu￿Trt a•••ts Dèbtors Cash al b￿k and in hand 14 60.839 165,433 101.645 107,080 216.272 208. 725 Crediiors.. #mounts f•11Th￿ due *ithln yejr 15 (33.0291 (24.352J N•t ¢urr•nt M••ts 113.243 184,373 Tot•1 I￿• curr•nt Il•blllts 2.654.871 2,761,438 Prv4S$lon$ for Ilabilitie$ 1134.0681 (128.033J N•t ••••ts •xcl¥Jdlng wn•lon amet 2010, 2,633.405 Total n•t aM•ts 2.520.105 2,633,405 Chrlty lund• Expendabl• •ndth•rnl fvnd8 Re8trided ILmda UnTe8trlcted fvndB 19 1.677.562 362.640 1,780.358 366,850 486,197 19 19 Total fund¥ 2.520.805 2,633,405 The Tru51ees 8￿n0￿ledge thdr ￿8p￿sIb￿rt￿s for c¢mptyirvJ ￿lIh Ihe We9￿TeMentS of the Act with respect lo accounlh79 record$ and preparat￿Th of ffinan¢1￿ $tst¢monls. P89e 13

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY {A company limited by guarantee) BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2022 The flnandal $tstements have IRen ) xt4yd•n￿ ilh the F¥O¥iSMS applcable lo enlitieB ¥utioc to thè sm•1 ¢ompanies regime. Th• fflnanclol6tate￿ntS were approv•d and auth0ri60d for Issu• by the Tntstees and Biyd on their beh#M by.. 06ioq.2z The T￿$ on pagei 1510 33 Irxrn pjrt ofthele firKial statemnts. P¥ge 14

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL sTATEMEfv￿S FOR THE YEAR ENDED 31 MARCH 2022 Company Infornillon The prinupal a¢livities of the ch8rity ar• to wovKJe Msuaffy impalTrd p8opl• with Ihe irrfomialk)n 8UPPOrt Ihey need lo IN• irK1¢pond￿lty salety. IncofF￿led charity Ire9islered nurnber 07977903 and charty number 1148413) 18 incwrated and dorr4caed In tr• UIL The ad¢tre8s ofth• rngl•tw￿l Off￿ ib Midb&ton Hw8•, 5 Erlelgh Road, Reading. Be￿¥hIre, RGI ￿R. A¢countlng poll¢l•• 11 B••l• of pr•￿ratIOn Th• fin8nCa￿ 8t8temonls Iwe be•n prepnred in acexrdn￿ wlth thts Charities SORP IFRS 1021 . AccounNng and Reportlng by charit￿.. St•￿￿nt irf Recomm8nd8d Pr•clKe applubla to thorf11es pr•paring thelr accounts in accordance vrith the Flnani?al Repth'ng Stand¥d •pplicatAe In the UK and Republic ol Ifeland IFRS 1021 leff￿tiVe 1 January 2019). thts FinanrAal RepNJrvJ st￿dard appficable in UK and Rèpublic of Irdand {FRS 102) and th• Ad 2￿. B•fkshire County Blind Sodety m8•ts th• d&finibon of a publc bengfil entsty und•T FRS 102. A88ats and liabilities ore In￿91￿ recogni6ed at hi8twi¢•J ¢o•t or trwdion value uni¢$8 Oth•rv•i¥e stated In th• r•kn¥anl accountlng poth¢y. 12 Golw ¢onc•rn Th•se finlnryal slatements hg¥e boen prepared 90ing L))ncèm ba618 ¥thith asium•$ that the charrta￿• ¢c4np•ny 411 ￿nthu0 In op•rntion ts th• fore8e• future. comidered to b• al lo￿1 12 n￿)fith8 from th• dale of •gning Ihtse fin￿()•1 8t8t•ments. The charitabl• ts)mpary has prnpar•d e•sh foreca8ts proS•ction8 to 301h Soptem￿r 2023. In th? 0￿1n10n of th• Tru$te08 Imrt ¥AI bo 8ulhcl8rt ￿1￿r¢•8 to moet tho th•ril•bb• n•8d8 ovor the forthco￿n9 12 months. In Ihw Msim8nt of golng c*>)c•m the tnMt•e8 hw• ¢t)n￿￿ the Inyicl on lh• thgrtty ol th• COV1[￿19 ru•. Thls has not had a significant impact on tho chanty8 (Y•r¥b￿ •B sulficl•nl rg8erv•s aro retsined to onatyfj th• ¢hatty to operat• in Ur￿¢rtaIn limes. Having rryard lo the above, the tnMtee• b•lthw11 approwiat• to athpt th• goirvj conc•m bas1$ of a￿0￿￿1ng in preparfThJ the fin•)¢ial $tslements Page 15

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 A¢¢ountSng polklm {¢ontlnu•dl 13 Incom• vO￿ntsry twn•. Indudlng (kThliLTh. gift¥ 4ThJ gr￿￿ Ihat pro¥id8 cor• fundkng or are of a ger￿1 natur•, ar• rwnised wthere ther• i entit5em•nt, rnPJiF4 Ki and the amount can bo measurèd wlth $uffid•nt relkqbility. Investment incon¥J is recognimd on •n •cuu•ls t•$ls tn tho year to it r•l•t•¥. IncoTh from tharftsble acll¥lll•s tthjes SncoTh from unitary 8•ThK• 89r•gmont$ wl)ich ar? recogni•¢d on #n •¢xnds basis ) the yew to th8 Income rd•t•s. FuThlr818kng knccrn 18 r•c4ni8ed rKelved. A I￿)d￿lI1ft9 kn urwJwl•k•n ty •mFknts of tho Charity •TrJ may Indud8 4tr•8t and static tA>x cole(11￿, )Ts•nis•d v4•nt$. don8lon8 ￿ grarth from Cowirnl• Bodl•8 a￿1 charitab￿ Trusts. For legacie8. the chaiity TV4itr•A •nlil¢m•nl, prc+18￿1MY of r•ceipl and the Jbilily lo •¢¢uratety m08wro the v&lJe due. Enlitlement lo legacy in￿m￿lI r•cogr48•d at the ewlest of receipt of • l•g•cy e8tale dlBtribulb)n of nobfKalOon of dal• of death ilh th• •xi8tence of an UncontsSt￿ will. Le9￿1•9 are ￿•Jed on thes• condthon8 if tho kKom¢ ¢an ￿ acoJralely e8lmated ba•ad on infom)alk)n rttalved In Ihe wlll tat•m•nt of •sMl• or <th8r nobftabon ty lh8 ￿¢u10￿ of th• Go¥¢rnm•nt gran18 rn￿¥0d in Ihe yew rdato lo rocdpts from ts Klrstart scheme. Th?Be grJnls 4r• account•d under tho performance mod•l 81 pennitw by th• clwity SORP. Th• M￿nI r•ceiv•d during the yew am￿nIed to £23,356. 2.4 Fund K¢ounth Endov&Th•ftt fund• r•pre••rt h•ld al an wend•trl• •ndowment. Prtnd￿IIY ￿ld in Inve8bMnl$. unr•$trkl￿ funds are gonerd th•1 w• •v•l•bl8 tr us• at th• tm8t••#' dixretlon In luthr•nrA crf th• objectives of the ¢￿ty. In addition, ¥Alhln urnsfficted funds li a fevalualion rosw40 In ￿p•¢t of tho revaluation ol th• fr•el¥)Id prop•rty, bu¢ thi$ 1$ fjn unrealised reserve. ReBliithd fi#yJs arn those donated lor in a area or for $p•dfrt purpMM•s. the usè of wlich li Iri¢ted to that areg or pu￿0••. 2.$ Exp•ndllur• Charilthle ￿1￿ltreS exwndttwe co1￿8•8 co•ts of woviding swrt to tho ￿8￿lY Impahd. costs of actNitie$ in frjrlhtrrnncè of th• than1￿8 (JJ￿ts rJ)8t8 ol prthiding resources, actNilie6. outings arKI ￿nIS kn the ¥iiualy irhwfed. Slwlort Costs coryise adminithon costs fty r￿Thn9 th• ¢hgrtty118eV a8 an orgarisatity). 2A Taxatk Irrt¢over¥bl• VAT 1$ not s•par8t•ty anatysed 18 rJwrg•d lo lh¢ stslonwl of fin4ncl81 aclyides %then the to*thlth r•lat86 is kn)JThed arwj is alocjted •$ part ofthat OXP8ndthre. Tax recovered frorn voluntary incomè r•e•N8d ￿der gift recwiBed th• rdatthl ineom• 1$ reCeNati￿ WKI r• all¢)￿1ed lo the wKom• category to vknich the In￿Me relates. Page 16

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL sTATEmE￿s FOR THE YEAR ENDED 31 MARCH 2022 A¢¢ountlng pollclm Iconllnu•dl 2.7 T4nglbl• u•ets and r•cl•15on Tangib￿ fixed a88ets co3llThJ or mLYe capitdl8ed aThJ Tecognls•d th firture •conomic ￿•fits are r•ualion 1$ ¢arged so as to dloc4te Ihe ￿$t of tangible fwl •88et6 lem thew re8idu81 va￿? 0￿r thelr •slimal•d us•ful IweB, u$ry the 8traight-1Sne method. (l¢V￿￿￿on 1$ p￿ded on th• folltsffj ba￿8. Fr•ohohJ 8￿¢￿'n94 Motor Offi¢• ￿￿1p￿Tht Flxtur¢$, fitb"NJs, plant and •quIpm￿l 2% straight line 25% straight11 25% strwm li 25% 81rnight lino The frthold properly li hekl undor th• rev•lU•1k￿ mtyw. 2.8 Flx•d A•••t Inw•lm•Th(• Inve8lm6nts are I￿￿led at thsing ¥ahJe at th• bal•rKe sheel d•te. and10s8•8 on th& ￿1¢ of investrn•nts are re(3)gni8ed in the year they are Sold. Any gain8 or kJ88e• on rovgluatlon are 18k8n lo th• Sl•temerrt ol Fiwi(>•l Aclphll•s. In¥•$tm•nts In •ubldkgrf¢8 we valml at ¢oBt lom w0v￿m>n for Impalm￿rt. 19 FWI¢l￿ In•lNm•nts Th• eharftablo ¢orhwny onty fin•no•l a$Mts aThl fo)ang•1 li•bllrfleJ of a klnd that qullltfy as bast nanoal inslrumerts. Basic fina￿1￿ lro1nm￿ftts •rn r•coy)l•ad ¥t irw•ciion valu• •nd I￿)88qUentIY me88wed at Ihelr 8•tilemert v￿￿0. 110 P•Th•lon co•t• The Charity operates a defined contnbubon pen8M ond the pOn￿on ¢ T￿￿entS th• am0￿19 Fw•ble by the Charbly lo Ihe fvrKI in respeL1 of the year. In osJllth. the Cfority opernt¢$ 8 b•n8fft p￿Ik)n lthème. Folkn￿Thg the T*tir8mont on 318t Juty 2015 of the 8019 rgmainlng member of ¥tsff contn"butry lo Ihe ￿nsIon stheme Jn aclvarial valu8iion was erfak￿ by th• Royd County of B•thshir¢ Pttnsion Fur￿ whith e$tsbli8hed thvj Swety6 defirjl at £185.CQO. This sum be prnpoid in annual inslalment 8 1&y￿r temi 4thich ¢tynM&n￿d in July 2015. Pagè17

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Accowrflry pollel• leontIn￿dI 2.11 Judo•m•rrt• In •P￿n9 •ccounllng pollclm •nd k•y Murc•• of Mtlm•llgn unc•rt•lnty In th• aFatlon ol the ClwiW8 ￿COuntir¥J polica￿. thKb •r¢ de8tiibod in note 2. Tru8tee8 aro requlred lo make iu&w•nts. estimates and assumplv)M aboLrt th• ¢0￿ng vglufrs of assets and Ilabilit￿S that arfr not raadty apparenl frc¥n other •cwces. Tho •stimat•s and ￿derf￿7ng assumpt￿nI we bJ8¢d on historical experience olher I￿*>r• that are ¢>)n81￿ lo b• rnlevant. Actual r•￿ttl may dfftr from th•8• eslimales. The e8llma1•8 8nd urwJ•rty4r#J assump1￿$ we re4rfvwed on an on-gokng ba818. Revlslons to accounting

twna1tr8 8r• r•¢ogniW ) th¢ in thich the ests'male 18 rewsed ifth• revisK*n 8ffècts onty thal period CY

yriod ol th• r•vision ar#1 fulw• p•vh>J811 the reblllon affv(• th• I￿lre periods. TM Tfu$lees rnn81der Ihat thwe are rK> rnolwid judgmw$ kn appl￿r¥ a¢Munlng p￿CloS or key ¥oUr￿ of •8llmation uncerlaty. Incom• frorn don•lloM •nd l•g•cl•• R••trl¢t•d Unr••trl¢t•d nd• lund• 2022 2022 Totsl fund• 2022 Total lund$ 2021 Dcffiallon8 L•gauei Grnnt• G¢)v•mm•nl gr•nts 28.205 21,892 13,075 21.705 21,892 211.890 21356 47,811 94.640 140,038 33,804 198.815 222.671 81.1n 283.843 318,299 Tot812021 175.443 140,856 316.299 Govemmenl grnnts Of£23,￿ rnceNed d￿n9 ￿ year rthtg to from ￿ Kkstart xhomg. Pago 18

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMEWS FOR THE YEAR ENDED 31 MARCH 2022 RMtrlct•d UThre•tricted fundB funds 2022 2022 Tol•l lund8 2022 Tol•l 2021 65.173 9,293 8&173 9293 72.277 1.818 cC￿l￿b￿lIOnfy lo xtfvit Trnnsport ¢¢mlribUti¢￿i ReBouTce centre wKome C￿b kncom 4.173 4173 16.092 900 16,Of2 11.528 85,935 102,027 88.041 Total 2021 11,TT 76.263 88,041 InvHlm•nt Incom• Unrn•trlct•d fvnd• 2022 Totsl fun 2022 Total fund8 2021 Unit IruBt incom• Int•re81 ￿ ￿$h d8poilts 38,185 14 J8.165 14 37, 152 45 38,179 38.179 37, 197 Tolal 2021 37, 197 37, 797 Page 19

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL sTATEME￿[s FOR THE YEAR ENDED 31 MARCH 2022 Exp•nthtur• on r•i•ing Fundrnl•lng trndlno •xp•n Unr••tslctod lund• 2022 Totsl fund• 2022 Tol 2021 Allocat￿1 centr4ltry In￿NId I￿￿r•I81r￿j ¢￿tI 25,616 25.816 63,93T Tot812021 63.937 63,937 AnafyBS• ol •xp•n¢lturn on ¢Mrft•bl• a¢llvltl•• Swnm•ry by lund typ• Total fuDd• 2022 Tot•1 fund$ 2021 fund• 2022 2022 A¢tivlti•$ &ghl loss Aupport 191.182 11214 532.021 49.687 377.592 46.886 37.473 203.396 378,312 581.700 424,478 Tctsl 2021 140,380 284.118 424,478 Page 20

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Anal￿1¥ of •xp•ndlturn ty •¢tl¥ll und•rt•kn Support C￿t¥ 2022 Tot•1 lund• 2022 Total funds 2021 2022 A¢1￿1￿8 VIS￿n9 151.152 532.021 49.687 377,592 46,886 49,687 151.152 681,708 424,478 Tol812021 263,661 160,81T 424.478 An•ly•l• of dlrnct ¢o*ts Tot•1 lund• 2022 Tot41 lunda 2021 Actmuw Vl•lYng ¢O•t• 2022 2022 Slaff co818 R•sourc• C•rtrn ¢o•li p￿)11¢0110ft1 Tw$port C￿1• Minibu8 C08ts Club expenditure Ouling8 e¥ent8 and aclvitl¢$ Sport 8rAMtles co818 Sundry Items mot￿ and oth•r exp￿¢•8 295.1XJ 291 47.034 342,164 291 8.864 228,600 757 8,175 16.6S3 24,680 20.285 3.498 11,414 16.653 24,680 20.285 3fv9 11,414 2,65) 5,298 9,520 5,299 852 3,851 2.653 49,687 430.556 263,661 Tofal 2021 216.775 46,886 263,661 P8ge 21

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 •ly•l• of •xp•ndltur• ty Kllvlum (¢OntIn￿dI An•ly•l• of •w)port ¢o•t• Tot•1 fund• 2022 Tol fvnds 2021 2022 Stsff cost8 and p￿sk D8pr¢d•tion Prm￿•S •y4)•rn Marketlng Heal. liqhl •nd ¢lwthng IT and tdepht)n• PrfntSng And •tatk¥Kry Insuran￿9 L•gal and pf+)f•uiwl Trnining Incldental exwnms 5(OSa 24841 3.746 2.079 7.09S 21,998 77,747 24,235 3.038 1,529 5.942 17.911 20.841 3.745 2,079 21.998 iii 3.518 2,158 25,201 1.808 2.144 3.711 3.516 2.156 26.201 1W18 1144 1711 3.272 1.420 21,527 897 1,358 1,947 151.152 1J1,162 I￿,817 Tot8J 2021 160.817 160,817 Audltor•' r•mun•r•tOon 2022 2021 Fee8 ￿Yabkn to thè Chaiity8 a￿lI10T for tr awjié ofth8 ChW8 •cc4wnt8 Fees payable to Ihe Charity$ 0￿J11￿ in resped ot. Al nortraudit tservk8 not Inc4uded •bo¥• 7.800 10,400 1,200 Page 22

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 10. 2022 2021 Wage8 and 8alari Soua 6•curNy ￿$ts Cmtribullon to ccffltribulion ￿nsIon sth¢me¥ Oporating coth of defined b•n•ft pe￿lon hem 386N23 27,553 7.116 2,881 332.017 26,675 6,264 3, 125 423,973 368,081 Th• averwje Thmber of pernon8 em￿ by th• ChwtyduiNw the yoarwtt •8 fol(M'. 2022 No. 2021 Employ¢ 21 19 Th• h•4dctyJnt èxwua¢d as fulH¥M •qLi¥8lents wu.. 2022 No. 2021 Employ 14 io No employto r•ceN•d r•munerakn lo mor• th￿ £60.0￿ In •lthw y•ar. tknng th• year. £2.094 of vedwthrKy p4yw8 wore (2021.. £82281. Non• of th• Iw8te¢s received any remunernlion during the y12021: non•l. Th•r• wai no r¥lmburswn8nl of •¥pert￿ thxwig the year (2021". £n￿. Kèy manag•m¢nt wi•i•l of the Twstees and s•nior m8n•wn•nt team lisled on p898 1. Th& r•munoTalion of kty manag•m•nl finduding Nl and empknyerfs pension conlributknns) wa8 £139.214 (2ff21..£134,9211. 11. Tru•t•••' r•mwrntbon •nd exp•n•e• Durfng the year, no Tn￿100$ ￿l¥ed wy or othw f2021- £NIU. During the ye8r ended 31 %122. M Tru¥tee e￿￿e3 ha¥e b0￿ In￿rrnd (2021- £NIL). Page 23

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 12. Tanglbl• flx•d ••s•ts otor ffttlno61 plant ¥•hlel•• & •qulpment offl •qulprn•nt Tot•1 Cost or valu•tbon Al 1 2021 Aperty £58,767. Page 24

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 13. In¥e•lm•nt In •ubsldlary C4)mpny In%wtrnents Tot•1 C￿t or Y￿￿•t10Th At 1 Awil 2021 Mov8mont In cash RthfaluèlOon¥ 2,024.2 (200,0001 70,674 1024,289 1200.IX#I) 70.674 Al 31 Marth 2022 1,894.962 1,894.983 N•t book v•lu• Al 31 March 2022 1.894,962 1.894,963 Al 31 ma￿ 2021 2.024,288 2,024,289 Prfn¢lwl •ub•ldl•rl•• Th• folov+Y4 w•• a Sub8v￿ary und•rtakiThJ ofts C￿rfty.. Nam• Company numb•r Reght•r•d offlco or prlnclp•l Prlnclpal acti￿ty plac• of b￿1n• 8•rk8hlr• Wslon LlThthd C86W472 MKllaton H¢yJ8e. 5 Erleigh R¢>fra, Readiry, RGI 5LR company Pa￿ 25

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 1& D•btor• 2022 2021 Du• wlthln on• yMr TT8do dbtorn Olh•r debtors Pry•yrnenls arKI 1.814 41903 1&736 9.831 60.839 101,645 15. Grndltorn: Amounts llllng du• wlthkn on• y••r 2022 2021 Tr•d• ¢r•dit 11.492 6,736 1J58 13,443 4.762 7.110 1,228 11.254 Olher credit Acuual8 and d•fwr•d Inco 33,029 24,352 16. Provl•lon• 2022 2021 P•MKJn Kh•m• dgfidt Oth•r pro￿81¢￿)￿ 116.666 17.600 728,033 134.066 128,033 T￿ p•Mbn 8cheme 18 ￿jminIsteved ￿ p¥rt of th¢ Roy81 County of B8rk6hire PensKJn FuTrJ. Thg #eh•rne ceased wilhln th• fund 31 Juty 2015 on t￿ Tetirernwt of the ￿T￿in1￿j staff conth'trArtor and an acluarlal val￿tiOn undertaken by the Royal CW of B•rtshtrg P•nglon FuThJ e6tabffished a d8ficbt of fund$ ¢0 m991 fulure Ilabllltbes of £185.IXIO. This is r¢payable In annual Irtstalments over a period of 15 y•ars thith comm•nced In Juty 2015. In 8cix)rdon¢ th FRS102. the provision is calgjlated as the net pleB￿t v4uè of thè fvlure contributions required over th& nexl 8 yoar¥ lo Clear the fvndrvJ deficit of £116,￿. In c8hxJl•bng thls n8t present value. anrwl incrw•8 of 2.6YJ h8V• tttn mode and a di6cxJwsI rate is 225% rèpros8ntsYd th8 tyw'cal yield of h19￿Ual￿ COWPOT8t¢ bonds has then be￿ 4plied. Page 26

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 17. Flnan¢l•l In•truTn•nts Flnanci•l at falrvafue wi¥eStrn￿ts. 2022 2021 Flnan¢l•l 4••01¥ Fln•ndal 8BJely me48ur•l fjt tsir ￿lu0 1.8M963 2,024,288 Provhlon• p•n￿oTr d•ficlt provtslon provl•lon• Totsl Al 1 April 2021 AdditSon¥ AmoLmts ujod 128.033 128,033 17,600 111.4671 17,000 {11M67) 116.666 17,600 134,066 Page 27

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 PJtat•m•nt of lund• stal•m•nt olfund•- curr•nl y••r Balance •t 1 120 G•ln•l ￿lIn￿ •131 ILo8BtsI March 2022 InG•m• Expthdlturn Inlout Unmtrlctsd fvnd• General Funth- All funds Pro￿rtY le¥￿81￿n r••erye 105386 (403.928) 218.642 4•6,1•7 16.8001 480,S97 486.197 (403.928) 213.042 480,S97 Endowm•nl fund• Exp•ndab l￿d8 1.780.30• 1173A711 70.670 1.677,562 furrfl• 48.062 153.688 61.041 SS.574 102,218) 124,2•3) 118.529 Children's Fund• Mwdenh•ad Club gley & Slough Club Newtjw Club winds￿ Club Brackn•l & Axot Club Hungertord C￿b Wokingham Club Thatcham & Th￿1¥ Ck Berk8hi CommunNy Foundation Minibus F￿d capital ac¢ow 8efrSending 1&35 Club Akliwyes Club Tech b￿ldie9 154,186 46.670 11168 13.001 1372) 1139) 46.99D 6,732 1,917 6.ty41 7,DJ6 1.$72 8.102 2.389 70 189 29) 913 7,347 2.221 350 14981 lJ25 16911 {1.7501 4.902 11516 1.733 1460 47.290 127,0161 134766) 294 4917 1.050 11,72n 110001 28

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL sTATEME1￿rs FOR THE YEAR ENDED 31 MARCH 2022 St•t•m•nt olfwKl• Iconlinwd) Stt•mont . ¢urr•nt >•r (conllnuodl Balance at I Aprll 2021 Tra￿l•T¥ Inlout GaIn￿ Balanc• a131 {L￿ge$l March 2022 lrtom• Exp•ndltur• Em￿0Y￿11Ify Cororkvlru8 Pandemk Rwpon Sight L Support Serl tart•r •th•me 5.438 13.125 114688) 2,875 44033 19.1051 34.928 23.358 1213661 366,150 238.763 (203,3961 P9,F11 362,646 Tol•l olfund• 1&13A05 424.049 (607.324) 70,675 2,520,80S Th• •ndo•mi•nt lund r•w•8•nt8 •swts w• Wd •• •n expendable htr8¥or Ih•r• am no racords avallabla to Show the value of th8 In￿91 gffts. In¢om¥ 8rbsing on tho Endrywmenl ￿nd can bg used in cordarth vthh th• obi8ds of th• Sou•ty ar#1 is indud•d in unr•81nct•d In¢om•. Th• Trus1•ty$ may COn￿rt •ll or port of the Fund into an i￿ome fund also bo Iixnl in •ccerf•n¢• ¥bilh th• obl•¢t$ of th8 Sfxlety 91 estricted income. In this finan¢ial year £173.471 12021.. £23.&)51 was trw)8fefred from Ihe EypoThJob￿ End0•M￿nt lo th• unr¢8lrrt￿- G•rwr¥l Fund to txwvJ it to ¥nd prn¥¢nl it Irorn btrrjjme negattve. Chlldr•n'• lynd•- ￿ funds lo •p•dWf bgnofft rtWr•n. Sport• Fund. repre8ent8 gr•nl• and don•tion8 to molrltain and expv#J th• 8POrt8 programm•. Inthvlduthl dub. b•lan¢es - represent fvnds hekl in thew accounts plus wific legacy rnOn￿ in Ihe of Maidtnhoad. BradIn￿, Sloughtsry, Wirhjsor 8 Nvthry dubs. 184J Cl￿. rnpru•nt fund8 8padlk81ty fry 1&35 dub B•rk•hlr• Comm￿lty Found•1k￿ . rwesents want morw rnstrld•d to •x•rds• and l•l$ur• a¢t1Vhl￿ for sualtry irnPv4￿d adLth in Berkjhire. Mlnlbu• Carn￿14n - represwts (kmations restricled to thts pwthase ol a minibui ts the enti￿$ charitable KWP08e. Coronav1Th￿ Pand•mtc R••poM• - represents grant rThY•y by fv ¢h8rity durlng th• CovA>19 demic to continue and expand its operalions. Emphyablllty. r•pr¢s¢nts restrithd to ow Eyes on Thg Fubjre" progTamme. Téth buddks - r8presgnt ftvmls rgstii¢*d lo suppoitw ¥isuAly impair¢d FWF4è t1￿U9h in¢r¢•$ing Ihelr kntrthedge 0fteclmv)￿. Page 29

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 19. St•tw•nt olfuNl• Iconllmxd) Sttsm•nt of fund•. prlor y•ar Balance 41 31 Gainw (LcNsso8) l 2020 2021 Unrn•trlcted fvnd• DMlgn•l•d lund• Fund$ 10.0 (10.(XXI) G•n•rnl lund• Gw•r4 Funds. 011 fund8 254,316 (324.703) 31629 36,758 Proporty R•valuatlon R••ep 498.221 (10,024) 486,197 496,221 251,318 (324.703) 23.605 36,758 488, 197 Tot1 Unr••trl¢t•d fund• 5LkS,221 254.316 1334.703) 36,758 486, 197 Endowment fund• Exp•ndable •nduMnent Fu 1.414,514 (23.605) 389,449 1,780.358 R••trlct•d Chlldrnn's FUTh Klaldenhead Chjb 8rackno11 & Ascot Club Langley & Slow Cbjb 146.386 48,011 13,556 9,950 16.250) (6.921) 153,686 51,040 1.8T2 1.572 48.321 7.056 6.321 724 48.495 7.056 6.041 8.102 2369 IMThJ80r C￿b N8wbJry Club HuThJerfofd Club Wokingham Club Thatcham & Theale Cknb ¢2￿) (318) 1343) 128 387 Z325 1.828 61 (564) 1.325 Page 30

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 19. St4l•m•nt of fund• (eontbn4Md) St•tsm•nt of fund•" prior y••r {c*)ntlnu•d) Balance 01 31 M8rch 2021 ea1&n￿ 41 G8inw (LcweJ) Sports AkIN8￿$ Ck 18-35 Club MInib￿ Fund Capltsl ￿CoUnt Berkshirt Community Foundatknn Award¥ lor hjl corona￿ruS Pandemlc Re6pon80 Cawlal Fundwvj Employthlity Tach buddles 28, 731 33.921 278 (12.589) (244) 48,063 4.917 10,318 Z2C 12,518 10, 152 10,000 (ISCQ) (9.467) 6,652 1, 733 113.080 (1040￿) (748J 13.552) Q990 5,438 333,347 187.221 (153.712) 368,850 Total ol fund• 2,251,076 441,537 (488.415) 426.207 2,633.405 8wnm•ry of fund• swnmary olfund•- ¢wT•nt y••r 8•l•nce •t 1 Apr512021 TraMf•rn I￿oUt Galn•l 8al•nc• •t 31 {Lo•••B) March 2022 In¢¢xM Exp•ndlthr• fiJnd$ Expendable endowment lund• Restricttrd funds 486.197 185.n6 1403.928) 213,IM2 480.597 1.780.35 366.850 1173,4711 139.6711 70,675 1,677,562 362.646 238.763 1203.396) 2,633,405 424,049 (607.324) 70,675 2.520,805 Page 31

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 20. Summary of funds (conlinwd) Summary of funds. prfor >••r Balance al 31 Belence al 140rt12020 Transf•rs G81 (Loss•81 D•¥lgnat•d I￿￿3 Unr86trfd•J furh4s Eynd¥bl• 6ndowm•nt io.oc (io.(w) 496,221 254.316 (324,703) 23.605 36.758 486.197 1.414,514 333.341 (u805) 389.449 1, 780.358 366.850 R••lrtd•d lunds laT.221 (153,712) 2,254.078 441.537 (488.415) 426,207 2,633.405 21. An•ly•l• of Mt ••••ts b•tw••n fundB. ¢wr•nt>•r Exp•nthbl• Totsl lund• 2022 fund• 2022 Iwd• 2022 nd• 2022 TangIb￿ fixed asséts In¥•8trnnts 576,e65 217,401 {146.3741 133,0291 {134.C66> 876,668 1.894,963 216,272 133,0291 {134.IX61 1,677.562 Curr8nt 8ssei8 Credrtor8 dL wlthln on• Provis￿￿8 lor IOabONts'g8 4nd chgry Tot•1 1.677.582 362.646 480.597 2,520.805 Page 32

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836 BERKSHIRE COUNTY BLIND SOCIETY (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 21. An1￿￿ of n•t ••••ts b•tw••n lund•. prtor y•#r ExpoThal Tol funds 2021 2021 2021 2021 Tangible ffixed ￿ell In¥•8tments 552. 777 243,930 (158, 125) (24,352) (128.033) 552.777 2,024,288 208.725 (24.352) {128.033) 1.780.358 Cwrent 8ssets Crorltorn %￿h1n ono Pmvl•ions for lil￿rtI￿ and d￿rge6 Totsl 1.780.358 486, 197 2,633.405 Op•r•tlng l•a•• ¢ommlkn•nts At 31 March 2022 th• Chwlty h•d ¢c¥nmEtments to mak9 fuhxe ffarArNm l•fjs• yym•nt8 ￿ nor￿ancelIabl0 opwtiting 4$ follm: 2022 2021 Nol lat•rthan 1 y• L•t•r than 1 year WKI later than S yMr• 1.189 892 1. 189 2,081 2,081 3.27& L•¥se payments rwni￿l ai #n •xpwMe in lh• Stsl•m•nt of Fin•no•l Ac*Nibo8 durfng thfr year are £1,389 021.. £1,615). 23. R•lat•d p•rty tr•nMdion• Davhl Fgw (fwst••l Is • p•1n¢r at ￿ Charitys legal ad¥i8or8. Durfng yow w•ro paod £Nil12021'. £3.0001 in relatiM to fees and expen￿ 1Th￿rrEd. No amounts TAEre wistandiftg at yw •nd <2021:Nif). There were ￿ other related paty lrnnso¢liM$ during lh¥ year. Page 33

Docusign EnvÈlope ID." 6D31804(k5C8PACE7-BD9tk22119B5C8836