**Wirral Society of the Blind and Partially Sighted**
## **Trustees’ annual report (including Directors’ report) for the period**
**From: 1 April 2022 To: 31 March 2023**
**Charity name: Wirral Society of the Blind and Partially Sighted**
**Charity registration number: 1147170**
**Company number: 07982870**
## **Objectives and activities**
The objectives of the charity are to provide services, facilities and support to blind and partially sighted people in the Metropolitan Borough of Wirral, for public benefit. We promote and encourage self-help and independence by empowering people and removing the barriers they face.
The Society provides a wide range of services and facilities to address the needs of our clients, including the following:
-A Resource Centre equipped with low vision and daily living aids -Outreach Support service -Advocacy Service -Drop in support -Creative and Social activities -Computer technology training courses -Audio Book Library -Hospital Liaison service based at The University Teaching Hospital
-Service user support groups
The Society is named 'Of the Blind and Partially Sighted'. This gives ownership to those requiring and using our services. We work with our clients to ensure we meet the needs of the group of people we support.
The trustees are aware of the Commission’s guidance on public benefit, and consider that the purposes of the charity are for the public benefit.
## **Achievements and performance**
From April 2022 we have continued to work to bring the Charity back from the impact of COVID19, increase partnerships and strengthen our capacity to increase provision. We have worked well with our partnership with the Wirral Health and Well Being consortium brought about through a local authority contract. This was to bring together separate organisations where provision would benefit from pooled expertise and resources to enhance the efficiency and quality of service provision. In partnership with the CIC, we were successful in winning this contract leading to WSBPS working in partnership with Merseyside Society for Deaf People (MSDP), enabling us to provide support for dual sensory loss. We have made modifications to our Resource Centre to accommodate the increase in service provision and facilitate groups and activities for deaf blind people.
We have demonstrated strength and resilience through working alongside partners to increase funding streams through joint events and applications.
WSBPS has always looked to the future regarding service provision. We have been successful, in the past, in securing grants and support from local agencies to help us do our work, but we recognise that the funding climate is rapidly changing. We work to develop internal mechanisms and systems to help us recognise wider opportunities and aspects of fundraising.
We have received support and encouragement from independent funders, statutory bodies and corporate connections. We are grateful for this support that has helped us to maintain our services coming through some of the most difficult times the Charity has faced and take a positive approach to future developments.
Our funding and development strategy runs over the next three years where we have identified areas of development with a focus on increasing provision and support to our children and young people. We aim to work with young people in building their confidence, awareness of ability in building a positive approach to visual impairment. We see this as an important element of growth and development through supporting our younger generations to take lead roles in recognising changing needs and future provision.
We continue to work with Wirral NHS Trust, and our new contract with Wirral Borough Council and partnership with MSDP will work to build strong links with wider community health care providers and strengthen our sensory service provision. We will continue to build on these partnerships increasing referral pathways to support across Wirral.
We aim to work with a range of differing funding organisations to enable us to meet current and future service needs. Our whole ethos has been developed and built through working with and not for our beneficiaries. We ensure that their views and experiences are actively listened to and taken account of as part of how the Charity operates in facilitating engagement and communication. We work to make positive differences to the lives of people with sight loss, encouraging individuals to focus on what they can achieve, influence positive changes, and live independent and fulfilled lives.
## **Financial review**
Income levels, with respect to both unrestricted donations and restricted funding grants, has remained relatively steady, thanks to the work of the fundraising team and development officer in attracting new funders, and to the many kind donations and legacies received over the period.
The annual deficit of just over £31,000 is mostly a result of increased expenditure, notably in energy costs and repair work.
Reserves at 31 March 2023 are £92,974, and this is anticipated to represent approximately six months’ worth of costs.
It is, as always, crucial that further funding is obtained in order for the society to continue providing the current level of services to the community, and the employees and volunteers are working hard to achieve this.
## **Structure, governance and management**
The organisation is a charitable company limited by guarantee, incorporated on 8 March 2012 and registered as a charity on 9 May 2012. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.
The directors of the company are also charity trustees for the purposes of charity law, and under the company’s Articles are known as members of the Management Committee. Under the requirements of the Memorandum and Articles of Association the members of the Management Committee are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting. All members of the Management Committee give their time voluntarily and receive no benefits from the charity.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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).
## **Reference and administrative details**
|Charityname|**Wirral Society of the Blind and Partially Sighted**|
|---|---|
|Other name the charityuses||
|Registered charitynumber|**1147170**|
|Charity’sprincipal address|**Ashville Lodge, Ashville Road, Birkenhead CH41 8AU**|
**Names of the charity trustees who manage the charity**
|
|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person**
**(or body) entitled**
**to appoint trustee**
**(ifany)**|
|---|---|---|---|---|
||Alan Brown|Chairperson|||
||GaryHodgson||4 Jul 2022 – 31 Mar 2023||
||Adele Law||||
||John Bolderson||1 Apr 2022 – 28 Feb 2023||
||Michael Jones||||
||Charlotte Simister||4 Jul 2022 – 31 Mar 2023||
||Edward Lamb||1 Apr 2022 – 10 Oct 2022||
## **Declarations**
**The company has taken advantage of the small companies’ exemption in preparing the report above.**
**The trustees declare that they have approved the trustees’ report (including directors’ report) above.**
**Signed on behalf of the charity’s trustees/directors**
|**Signature**|_Alan Brown_|
|---|---|
|**Full name**|Alan Brown|
|**Position**|Director and Chair|
|**Date**|4/7/23|
**Registered Number 7982870**
# **WIRRAL SOCIETY OF THE BLIND**
# **AND PARTIALLY SIGHTED**
**(a company limited by guarantee)**
**Trustees' Annual Report and Financial Statements**
**For the period ended 31 March 2023**
**Charity Number 1147170**
|**Wirral Society of the Blind and**
**Partially Sighted**|CharityNo|**1147170**|**1147170**||
|---|---|---|---|---|
||CompanyNo|**07982870**|||
|
Annualaccountsforthe period|||||
|Period start date
**01/04/2022**|**To**|Period end
date|**31/03/2023**||
## **Section A Statement of financial activities (including summary income and expenditure account)**
|Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on
investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
Other
Other trading activities
Raising funds
Separate material item of income
Other
Charitable activities
Separate material expense item
**_Total_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Donations and legacies
Investments
Charitable activities
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Total funds brought forward
Gains and losses on revaluation of fixed assets for the
charity’s own use
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for**
**the reporting period**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|
|---|---|---|---|---|---|
||57,586|-|-|57,586|66,205|
||12,440|98,926|-|111,366|98,185|
||1,581|-|-|1,581|8,950|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||71,607|98,926|-|170,533|173,340|
|||||||
||2,024|23,852|-|25,876|33,303|
||100,619|75,074|-|175,693|148,677|
|||||||
||-|-|-|-|-|
||102,643|98,926|-|201,569|181,980|
|||||||
||31,036
-|-|-|31,036
-|8,640
-|
||-|-|-|-|-|
||31,036
-|-|-|31,036
-|8,640
-|
||-|-|-|-|-|
||31,036
-|-|-|31,036
-|8,640
-|
||-|-|-|-||
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||31,036
-|-|-|31,036
-|8,640
-|
|||||||
||124,010|-|-|124,010|132,650|
||92,974|-|-|92,974|124,010|
||**Wirral Society of the Blind and**
**Partially Sighted**|**Wirral Society of the Blind and**
**Partially Sighted**|**Wirral Society of the Blind and**
**Partially Sighted**|Charity No|**1147170**|**1147170**|
|---|---|---|---|---|---|---|
|||||CompanyNo|**07982870**||
|
**Section B Balance**||
**sheet**|||||
|Guidance Note
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22||**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**£**
F03|**Total this**
**year**
**Total last**
**year**
**£**
**£**
F04
F05||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||4,977|-|-|4,977|4,383|
|||-|-|-|-|-|
|||91,589|-|-|91,589|135,274|
|||96,566|-|-|96,566|139,657|
||||||||
|||3,592|-|-|3,592|15,647|
||||||||
|||92,974|-|-|92,974|124,010|
||||||||
|||92,974|-|**-**|92,974|124,010|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||92,974|-|-|92,974|124,010|
||||||||
|||-||-|-|-|
||||-||-|-|
|||92,974||-|92,974|124,010|
||||||-||
||||||||
|||92,974|-|-|92,974|124,010|
_**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_
_**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_
_**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_
_**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_
Signed by one or two trustees/directors on behalf of all the trustees/directors Signature of director authenticating accounts being sent to Companies House
|**_ith FRS102 SORP._**||
|---|---|
|Signature|Date of
approval|
|_Alan Brown_||
|Alan Brown|**04/07/2023**|
|||
|Signature|Date|
|_Alan Brown_||
|Alan Brown|**04/07/2023**|
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective from 1 January 2015.
the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
|An explanation as to those factors that support
the conclusion that the charity is a going
concern;
Disclosure of any uncertainties that make the
going concern assumption doubtful;
Where accounts are not prepared on a going
concern basis, please disclose this fact
together with the basis on which the trustees
prepared the accounts and the reason why the
charity is not regarded as a going concern.|
**_Not applicable_**|
|---|---|
||**_Not applicable_**|
||**_Not applicable_**
|
## **1.3 Change of accounting policy**
The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note 2.
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_
**2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a description of the nature of each change N/A in accounting policy** _**Reconciliation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_
## **Fund balance as restated**
_**Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated**
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
**Recognition of income** These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; • it is more likely than not that the trustees will receive the resources; • the monetary value can be measured with sufficient reliability.
|**Offsetting**|There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.|
|---|---|
|**Grants and donations**|Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).|
||In the case of performance related grants, income must only be recognised to the extent|
||that the charity has provided the specified goods or services as entitlement to the grant|
||only occurs when the performance related conditions are met (5.16 FRS 102 SORP).|
||Legacies are included in the SOFA when receipt is probable, that is, when there has|
|**Legacies**|been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the|
||charity or have been met.|
|**Government grants**|The charity has received government grants in the reporting period|
||Gift Aid receivable is included in income when there is a valid declaration from the donor.|
|**Tax reclaims on**|Any Gift Aid amount recovered on a donation is considered to be part of that gift and is|
|**donations and gifts**|treated as an addition to the same fund as the initial donation unless the donor or the|
||terms of the appeal have specified otherwise.|
|**Contractual income and**|This is only included in the SoFA once the charity has provided the related goods or|
|**performance related**|services or met the performance related conditions.|
|**grants**||
|**Donated goods**|Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.|
||The cost of any stock of goods donated for distribution to beneficiaries is deemed to be|
||the fair value of those gifts at the time of their receipt and they are recognised on receipt.|
||In the reporting period in which the stocks are distributed, they are recognised as an|
||expense at the carrying amount of the stocks at distribution.|
||Donated goods for resale are measured at fair value on initial recognition, which is the|
||expected proceeds from sale less the expected costs of sale, and recognised in 'Income|
||from other trading activities' with the corresponding stock recognised in the balance|
||sheet. On its sale the value of stock is charged against 'Income from other trading|
||activities' and the proceeds from sale are also recognised as 'Income from other trading|
||activities'.|
||Goods donated for on-going use by the charity are recognised as tangible fixed assets|
||and included in the SoFA as incoming resources when receivable.|
||Gifts in kind for use by the charity are included in the SoFA as income from donations|
||when receivable.|
|**Donated services and**|Donated services and facilities are included in the SOFA when received at the value of|
|**facilities**|the gift to the charity provided the value of the gift can be measured reliably.|
||Donated services and facilities that are consumed immediately are recognised as income|
||with an equivalent amount recognised as an expense under the appropriate heading in|
||the SOFA.|
|**Support costs**|The charity has incurred expenditure on support costs.|
|**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|
|**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can|
|**royalties and dividends**|be measured reliably.|
|**Income from membership**|Membership subscriptions received in the nature of a gift are recognised in Donations|
|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|
|✓|||
|Yes*
No*
N/a*|||
|✓|||
|Yes*
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N/a*|||
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|Yes*
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|Yes*
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|Yes*
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|✓|||
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|Yes*
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N/a*|||
|✓|||
|Yes*
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N/a*|||
|**Grants with performance**
**conditions**
**2.4 ASSETS**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or
net realisable value.
They are valued at cost.
They are valued at cost.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.
**Intangible fixed assets**
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**2.3 EXPENDITURE AND LIABILITIES**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Grants payable without**
**performance conditions**
The depreciation rates and methods used are disclosed in note 14.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
and Legacies.
They are valued at cost.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
**Stocks and work in**
**progress**
**subscriptions**
**Heritage assets**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
The charity has creditors which are measured at settlement amounts less any trade
discounts
These are capitalised if they can be used for more than one year, and cost at least
**Investment gains and**
**losses**
**Settlement of insurance**
**claims**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Governance and support**
**costs**
**Creditors**
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Investments**|✓|||
|---|---|---|---|
||Yes*
No*
N/a*|||
||✓|||
||Yes*
No*
N/a*|||
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||Yes*
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N/a*|||
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||Yes*
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||Yes*
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||Yes*
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N/a*|||
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||Yes*
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N/a*|||
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||Yes*
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N/a*|||
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||Yes*
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N/a*|||
||✓|||
||Yes*
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N/a*|||
||✓|||
|||||
|||||
||Yes*
No*
N/a*|||
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||Yes*
No*
N/a*|||
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||Yes*
No*
N/a*|||
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||Yes*
No*
N/a*|||
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||Yes*
No*
N/a*|||
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||Yes*
No*
N/a*|||
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||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
|Goods or services provided as part of a charitable activity are measured at net realisable
value based on the service potential provided by items of stock.
Debtors (including trade debtors and loans receivable) are measured on initial
recognition at settlement amount after any trade discounts or amount advanced by the
charity. Subsequently, they are measured at the cash or other consideration expected to
be received.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
They are valued at fair value except where they qualify as basic financial instruments.
**Debtors**
**Current asset investments**
The charity has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit
and cash equivalents with a maturity of loss than one year held for investment purposes
rather than to meet short-term cash commitments as they fall due.|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|---|
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||✓|||
||Yes*
No*
N/a*|||
||✓|||
||Yes*
No*
N/a*|||
||✓|||
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
**NOT APPLICABLE**
**Section C Notes to the accounts (cont)**
## **Note 3 Income**
|**Note 3 Income**|**Income**|**Income**|**Income**|**Income**|**Income**|**Income**|
|---|---|---|---|---|---|---|
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
18,573 - - 18,573 31,652
Gift Aid
- - - - -
Legacies
- - - - -
General grants provided by government/other
charities
38,953 - - 38,953 34,443
Membership subscriptions and sponsorships
which are in substance donations
60 - - 60 110
Donated goods, facilities and services
- - - - -
Other
- - - -
**Total** 57,586 - - 57,586 66,205
Sale of Low Vision Aids
8,610 - - 8,610 7,051
Activities Income
3,830 - - 3,830 3,746
Grants
- 98,926
- 98,926 87,388
Other
- - - - -
**Total** 12,440 98,926
- 111,366 98,185
Fundraising
1,581 - - 1,581 8,270
Rent of Facilities
- - - - 680
- - - - -
Other
- - - - -
**Total** 1,581- - 1,581 8,950
Interest income
- - - - -
Dividend income
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
property rights
- - - - -
Other
- - - - -
**Total**
- - - - -
71,607 98,926
-170,533 173,340
**Other:**
**TOTAL INCOME**
**Charitable**
**activities:**
**Separate**
**material item**
**of income**
**Income from**
**investments:**
**Other trading**
**activities:**
**Analysis of income**
**Donations**
**and legacies:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**||||||
||Donations and gifts|18,573|-|-|18,573|31,652|
||
Gift Aid|-|-|-|-|-|
||Legacies|-|-|-|-|-|
||General grants provided by government/other
charities|38,953|-|-|38,953|34,443|
||Membership subscriptions and sponsorships
which are in substance donations|60|-|-|60|110|
||Donated goods, facilities and services|-|-|-|-|-|
||
Other|-|-|-|-||
||**Total**|57,586|-|-|57,586|66,205|
||||||||
||Sale of Low Vision Aids|8,610|-|-|8,610|7,051|
||Activities Income|3,830|-|-|3,830|3,746|
||Grants|-|98,926|-|98,926|87,388|
||Other|-|-|-|-|-|
||**Total**|12,440|98,926|-|111,366|98,185|
||||||||
||Fundraising
|1,581|-|-|1,581|8,270|
||Rent of Facilities|-|-|-|-|680|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|1,581|-|-|1,581|8,950|
||||||||
||Interest income|-|-|-|-|-|
||Dividend income|-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held
for charity's own use|
-|-|-|-|-|
||
Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
property rights|-|-|-|-|-|
||
Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||71,607|98,926|-|170,533|173,340|
## **Other information:**
**All income in the prior year was unrestricted except for: (please provide description and amounts)**
Grants and funding received of £87,388 specifically for the provision of services as part of charitable activities
**Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.**
**Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
**Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
N/A N/A N/A
**Section C Notes to the accounts (cont)**
**Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 2**
**Other (non-Government grants)**
**Other (non-Government grants)**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**|
|---|---|---|---|
||NHS Wirral CCG|2,305|9,221|
||NHS Hospital Trust|30,067|22,936|
||Wirral Health and Well-Being|29,100|-|
||Unrestricted Grants from Charities|38,953|34,443|
||Restricted Grants from Charities|37,454|55,231|
||**Total**|137,879|121,831|
|||||
||NONE|||
|||||
||NONE|||
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Use of property**
**Other**
**Seconded staff**||**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**||||
|**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**||||
|||||
|||||
|||||
**Section C Notes to the accounts (cont)**
## **Note 6 Expenditure**
|Fundraising agents
Operating charity shops
**TOTAL EXPENDITURE**
**Total other expenditure**
**Separate material**
**item of expense**
**Other**
Incurred seeking donations
Investment administration costs
Intellectual property licencing costs
**Total**
**Expenditure on**
**charitable**
**activities**
Expenditure on charitable activities
**Total expenditure on raising funds**
Operating a trading company
undertaking non-charitable trading
activity
Cost of obtaining investment advice
**Total expenditure on charitable**
**activities**
Other office support costs
Advertising, marketing, direct mail and
publicity
Start up costs incurred in generating
new source of future income
Rent collection, property repairs and
maintenance charges
Operating membership schemes and
social lotteries
Staging fundraising events
Database development costs
Other trading activities
**Analysis of expenditure**
Incurred seeking grants
**Expenditure on**
**raising funds:**
Incurred seeking legacies
Portfolio management costs
Investment management costs:|**Analysis of expenditure**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|
|---|---|---|---|---|---|---|
||Incurred seeking donations|-|-|-|-|-|
||Incurred seeking legacies|-|-|-|-|-|
||Incurred seeking grants|-|23,852|-|23,852|24,029|
||Operating membership schemes and
social lotteries|-|-|-|-|-|
||Staging fundraising events|1,343|-|-|1,343|8,612|
||Fundraising agents|-|-|-|-|-|
||Operating charity shops|-|-|-|-|-|
||Operating a trading company
undertaking non-charitable trading
activity|-|-|-|-|-|
||Advertising, marketing, direct mail and
publicity|681|-|-|681|662|
||Start up costs incurred in generating
new source of future income|-|-|-|-|-|
||Database development costs|-|-|-|-|-|
||Other trading activities||||||
||Investment management costs:|-|-|-|-||
||Portfolio management costs|-|-|-|-|-|
||Cost of obtaining investment advice
|-|-|-|-|-|
||Investment administration costs|-|-|-|-|-|
||Intellectual property licencing costs|-|-|-|-|-|
||Rent collection, property repairs and
maintenance charges|-|-|-|-|-|
||Other office support costs|-|-|-|-|-|
||**Total expenditure on raising funds**|2,024|23,852|
-|25,876|33,303|
||||||||
||Expenditure on charitable activities|100,619|75,074|-|175,693|148,677|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total expenditure on charitable**
**activities**|100,619|75,074|-|175,693|148,677|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total other expenditure**|-|-|-|-|-|
||||||||
|||102,643|98,926|-|201,569|181,980|
## **Other information:**
## **Analysis of expenditure on charitable activities**
|**Activity or**
**programme**||**Activities**
**undertaken**
**directly**|**Grant**
**funding**
**of**
**activities**|**Support**
**Costs**
**allocation**|**Total this**
**year**|**_Total_**
**_prior year_**|
|---|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|**£**|
|Activity1|Outreach and Hospital Liaison|51,754|-|39,350|91,104|75,989|
|Activity2|Resource Centre and Shop|8,084|-|16,819|24,903|19,818|
|Activity3|Creative / Social Activities|27,719|-|25,218|52,937|46,340|
|Activity4|IT Training|2,310|-|4,438|6,748|6,530|
|||-|-||-||
|**Total**||89,867|-|85,826|**175,693**|**148,677**|
**Prior year expenditure on charitable activities** Directly allocated costs contribute £83,859, and Support costs apportioned to **can be analysed as follows:** the activities total £64,818 **Within the expenditure items above the following items are material: (please disclose** N/A **the nature, amount and any prior year amounts) Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those** N/A **sums have been translated into sterling (or the currency in which the accounts are drawn up).**
**Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extraordinary items**
**Description**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|---|
|||-|-||
||||||
|||-|-||
|||-|-||
|||-|-||
||||||
|||-|-||
|||-|-||
**Section C Notes to the accounts**
## **Note 8 Funds received as agent**
_**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||**Amount received**|**Amount received**|**Amount paid out**|**Amount paid out**|**Balance held at period end**|**Balance held at period end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related**
**party (Yes**
**or No)**|**This year**|**Last year**|**This year**|**Last year**|**This year**|**Last year**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Total**||-|-|-|-|-|-|
_**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.**_
|**Description/name of party**|**Balance held at period end**|**Balance held at period end**|
|---|---|---|
||**This year**|**Last year**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
**Section C Notes to the accounts**
## **Note 9 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
|**Support cost**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Activity 4**
**£**|**Grand total**
**£**|**Basis of allocation**|
|---|---|---|---|---|---|---|---|
|||Outreach and
Hospital Liaison|Resource Centre
and Shop|Creative / Social
Activities|IT Training|||
|Management and Admin salaries|1,362|2,650|11,087|5,562|2,800|23,461|Time|
|Office expenses|-|17,159|2,680|9,190|766|29,796|In line with Direct Costs|
|Repairs and Maintenance|-|17,901|2,796|9,587|799|31,083|In line with Direct Costs|
|Legal & Professional fees|-|726|113|389|32|1,260|In line with Direct Costs|
|Insurance|-|915|143|490|41|1,588|In line with Direct Costs|
|Other||||||-||
|**Total**|1,362|39,350|16,819|25,218|4,438|87,188||
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
Costs have been directly allocated to Raising Funds activities. Costs related to charitable activities have been directly allocated where appropriate. This includes salaries of staff employed in a particular activity, as well as other costs that relate to specific activities. General support costs have been apportioned consistently with the prior year, with management and administration staff salaries based on estimated time spent on the various charitable activities, and other costs in line with the direct costs of those activities.
**Section C Notes to the accounts**
## **Note 10 Details of certain types of expenditure**
## **Note 10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Note 10.1 Fees for examination of the accounts**
**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If nothing_**
**_was paid please enter '0' in the appropriate box(es)._**|||
|---|---|---|
|**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than independent examination**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||-|-|
||-|-|
## **Section C Notes to the accounts (cont)**
## **Note 11 Paid employees**
_**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_
## **11.1 Staff Costs**
|**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution pension plan)**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||107,504|103,239|
||1,525|2,010|
||-|-|
||-|-|
||109,029
|105,249|
||||
||None||
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
|**No employees received employee benefits (excluding employer**
**pension costs) for the reporting period of more than £60,000**|**No employees received employee benefits (excluding employer**
**pension costs) for the reporting period of more than £60,000**|**TRUE**|
|---|---|---|
||||
|**Band**|**Nu**|**mber of employees**|
|**£60,000 to £69,999**|||
|**£70,000 to £79,999**|||
|**£80,000 to £89,999**|||
|**£90,000 to £99,999**|||
|**£100,000 to £109,999**|||
||||
||||
||||
**Please provide the total amount paid to key management personnel (includes trustees and senior management) for** None **their services to the charity. For specific amounts paid to trustees, see Note 28.**
## **11.2 Average head count in the year**
**The parts of the charity in which the employees work**
||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|
|**Fundraising**|1|1|
|**Charitable Activities**|4|4|
|**Governance**|2|2|
|**Other**|-|-|
|**Total**|7|7|
**11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
**Please explain the nature of the payment**
**Please state the legal authority or reason for making the payment**
**Please state the amount of the payment (or value of any waiver of a right to an asset)**
## **11.4 Redundancy payments**
_**Please complete if any redundancy or termination payment is made in the period.**_
**Total amount of payment**
**The nature of the payment (cash, asset etc.)**
**The extent of redundancy funding at the balance sheet date**
**Please state the accounting policy for any redundancy or termination** Redundancy payments are made in line with statutory requirements **payments**
**Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
**Amount of contributions recognised in the SOFA as an expense**
**N/A**
**Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.**
**Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity**
## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan**
**Explain how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined.**
**Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
||||||
|---|---|---|---|---|
|**Analysis**|~~**Grants to**~~
**institutions**|~~**Grants to**~~
**individuals**|**Support costs**|**Total**|
|Activityorproject 1|||**£**|**£**|
|Activityorproject 2|||-|-|
|Activityorproject 3|||-|-|
|Activityorproject 4|||-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
_**Please provide My charity has made grants to particular institutions that are material in Yes details of charity's the context of its grantmaking. Details of the institution supported, URL. purpose of the grant and total paid to each institution is available on the Provide details charity's web site. No below**_ **Total amount of Names of institution Purpose grants paid £** - - - - - - - - - - _**Total grants to institutions in reporting period**_ **-** _**Other unanalysed grants**_ - _**TOTAL GRANTS PAID**_ -
## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ **14.1 Cost or valuation**
|**14.1 Cost or valuation**
**Note 14 Tangible fixed assets**
**_Please complete this note if the charity has any tangible fixed assets_**|**14.1 Cost or valuation**
**Note 14 Tangible fixed assets**
**_Please complete this note if the charity has any tangible fixed assets_**|**14.1 Cost or valuation**
**Note 14 Tangible fixed assets**
**_Please complete this note if the charity has any tangible fixed assets_**|**14.1 Cost or valuation**
**Note 14 Tangible fixed assets**
**_Please complete this note if the charity has any tangible fixed assets_**|**14.1 Cost or valuation**
**Note 14 Tangible fixed assets**
**_Please complete this note if the charity has any tangible fixed assets_**|**14.1 Cost or valuation**
**Note 14 Tangible fixed assets**
**_Please complete this note if the charity has any tangible fixed assets_**|**14.1 Cost or valuation**
**Note 14 Tangible fixed assets**
**_Please complete this note if the charity has any tangible fixed assets_**|
|---|---|---|---|---|---|---|
|**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
- - - - -
Additions
- - - - -
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- - - - -
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
SL or RB
Straight
Line ("SL")
or Reducing
Balance
("RB")
**** Rate**
At beginning of the
year
- - - - -
Disposals
- - - - -
Depreciation
- - - - -
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- - - - -
Net book value at the
beginning of the year
- - - - -
Net book value at the
end of the year
- - - - -
**14.3 Net book value**
**14.2 Depreciation and impairments**|||||||
||SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight
Line ("SL")
or Reducing
Balance
("RB")|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
## **14.4 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **14.5 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **14.6 Other disclosures**
_**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.**_
_**(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_
_* The "transfers" row is for movements between fixed asset categories. ** Please indicate the method of depreciation by deleting the method not_
**Section C Notes to the accounts**
## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_ **15.1 Cost or valuation**
|At beginning of the
year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Project**
**development**
**costs**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## **15.2 Amortisation and impairments**
|****Method of**
**amortisation**
**** Rate**
At beginning of the
year
Disposals
Amortisation
Impairment
Transfers*
At end of year
Nat book value at the
beginning of the year
Net book value at the
end of the year
**15.3 Net book value**|
SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|---|---|---|---|---|---|
|||||||
||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -|||||
||-|-|-|-||
||-|-|-|-||
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates Policies for the recognition of any capital development**_
## **15.5 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **15.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **15.7 Other disclosures**
_**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.**_
_**(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.**_
_**(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.**_
_**(iv) State the amount of research and development expenditure recognised as expenditure in the year.**_
_**(v) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.**_
_**(vi) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**_
_* The "transfers" row is for movements between fixed asset categories. ** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual_
**Section C Notes to the accounts (cont)**
**Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_ **16.1 General disclosures for all charities holding heritage assets (i) Explain the nature and scale of heritage assets held.**
**(ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.**
## **16.2 Cost or valuation**
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Heritage asset**
**1**
**£**|**Heritage asset**
**2**
**£**|
**Heritage asset**
**3**
**£**|**Heritage asset**
**4**
**£**|**Total**
**£**|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
## **16.3 Depreciation and impairments**
|****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Nat book value at the beginning of the
year
Net book value at the end of the year
**16.4 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance|
|---|---|---|---|---|---|---|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
## **16.5 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
**At valuation At cost Group Total Group A B**
|Carrying amount at the beginning of the period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**£**|**£**|**£**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
## **16.8 Heritage assets (where heritage assets are not recognised on the balance sheet)**
**(i) Explain the reason why heritage assets have not been recognised on the balance sheet.**
**(ii) Describe the significance and nature of heritage assets.**
**(iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
## **16.9 Five year summary of heritage assets transactions**
||**2015**|**2014**|**2013**|**2012**|**2011**|
|---|---|---|---|---|---|
|**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|||||
||-|||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
**Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investment**
**s**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowledgeable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
|**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Other investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Total**
**Social investments**
**Listed investments**|||
|---|---|---|
||**Fair value at year end**|**Cost less impairment**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||||
## **17.3 If your charity holds investment properties, please complete the following note:**
**(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications**
**(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements**
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
## **Analysis of current asset investments**
**Cash or cash equivalents Listed investments Investment properties Social investments Other investments Total**
|**This year**|**Last year**|
|---|---|
|**£**|**£**|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
## **17.5 Guarantees**
**Please provide details and amount of any guarantee made to or on behalf of a third party**
**Name of the entity or entities benefitting from those guarantees**
**Please explain how the guarantee furthers the charity's aims**
## **17.6 Concessionary loans**
|**_Description_**|**_Description_**|**_Description_**|**_Description_**|**_Description_**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|---|---|---|
||||||||
||||||||
||||||||
||||||||
|**_Total_**|||||||
||||||||
|**_Description_**|||||**This year**
**£**|**Last year**
**£**|
||||||||
||||||||
||||||||
|**_Total_**|||||||
**Amount of concessionary loans made (** _**Multiple loans made may be disclosed in aggregate provided that such aggregation does not obscure significant information**_ **).**
**Amount of concessionary loans received** _**(Multiple loans received may be disclosed in aggregate provided that such aggregation does not obscure significant information).**_
**Terms and conditions eg interest rate, security provided**
**Value of any concessionary loans which have been committed but not taken up at the reporting date**
**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**
## **17.7 Additional information**
**Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk. For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique. Where a charity or its subsidiary has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.**
**Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
~~**distribution**~~|**For resale**|**For**
~~**distribution**~~|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
**18.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
**Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
|**19.1 Analysis of debtors**|||
|---|---|---|
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
||-|-|
||4,977|4,383|
||-|-|
||4,977|4,383|
## _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)**
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
**Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|
**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts**
**or performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**withinone year**|**Amounts falling due**
**withinone year**|**Amounts falling due after**
**more than one year**|**Amounts falling due after**
**more than one year**||
|---|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**||
||-|-|-|-||
||-|-|-|-||
||625|1,929|-|-||
||-|11,373|-|-||
||900|900|-|-||
||2,067|1,445|-|-||
||-|-|-|-||
||3,592|15,647|-|-||
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
## _**Please explain the reasons why income is deferred.**_
## _**N/A**_
|**_Movement in deferred income account_**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**
**Amounts added in current period**
**Balance at the start of the reporting period**|**This year**
**£**|**Last year**
**£**||
|---|---|---|---|
||-|-||
||-|-||
||-|-||
||-|-||
**Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**You should complete this note if you have included in the charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Please provide:**
**- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.**
## **21.2 Movements in recognised provisions and funding commitment during the period**
|**Unused amounts reversed during the period**
**Balance at the end of the reporting period**
**Amounts charged against the provision in the current period**
**Balance at the start of the reporting period**
**Amounts added in current period**|**This year**
**£**|**Last year**
**£**||
|---|---|---|---|
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
**21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).. 21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.**
**Section C Notes to the accounts (cont)**
**Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conditions related to its pledge should be given here.**
**Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
## **Where the charity has contingent liabilities, please complete the following section unless the possibility of their existence is remote.**
|**possibility of their existence is remote.**||
|---|---|
|**Description of item including its legal nature.**
**Please describe any security provided in**
**connection to the liability.**|**Estimate of financial effect**|
|||
|||
|||
|||
## **23.2 Contingent assets**
## **Where the charity has contingent assets, please complete the following section when their existence is probable**
**Description of item Estimate of financial effect**
## **23.3 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
**Explain any uncertainties relating to the amount or timing of settlement; and the possibility of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact**
## **Section C Notes to the accounts (cont)**
**Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**|||
|---|---|---|
|**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||91,589|135,274|
||-|-|
||91,589|135,274|
**Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
**25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.**
The trustees consider such risks as very low.
None
**25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.**
**Section C Notes to the accounts (cont**
## **Note 26 Events after the end of the reporting period**
_**Please complete this note where events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_
**Please provide details of the nature of the event Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made**
N/A N/A
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and UR - unrestricted funds**_
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|---|---|
|Awards for All|R||-|9,800|- 9,800|-|-|-|
|NHS Trust|R||-|30,068|- 30,068|-|-|-|
|The Eye Fund|R||-|3,000|- 3,000|-|-|-|
|Wirral CCG|R||-|2,305|- 2,305|-|-|-|
|John Moores|R||-|3,333|- 3,333|-|-|-|
|HenrySmith Charity|R||-|19,133|- 19,133|-|-|-|
|Morgan Foundation|R||-|2,187|- 2,187|-|-|-|
|WHWB(Wirral Health)|R||-|29,100|- 29,100|-|-|-|
|General Funds
|UR||124,010|71,607|- 102,643|-|-|92,974|
|**_Other funds (balancing_**
**_figure)_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds as per balance sheet**|||124,010|170,533|- 201,569|-|-|92,974|
|**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||Yes*
No*
✓|||||
||||||✓||||
_**If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).**_
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_unrestricted funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|Albert Hunt Trust|R||-|2,000|- 2,000|-|-|-|
|NHS Trust|R||-|22,936|- 22,936|-|-|-|
|The Eye Fund|R||-|9,000|- 9,000|-|-|-|
|Wirral CCG|R||-|9,221|- 9,221|-|-|-|
|John Moores|R||-|1,667|- 1,667|-|-|-|
|HenrySmith Charity|R||-|32,800|- 32,800|-|-|-|
|Price Parry|R||-|961|- 961|-|-|-|
|PH Holt|R||-|3,333|- 3,333|-|-|-|
|CommunityRefurbishment|R||-|2,998|- 2,998|-|-|-|
|WHWB(Wirral Health)|R||-|2,472|- 2,472|-|-|-|
|General Funds|UR||132,650|85,952|- 94,592|-|-|124,010|
|**_Other funds (balancing_**
**_figure)_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds as per balance sheet**|||132,650|173,340|- 181,980|-|-|124,010|
|**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||Yes*
No*
✓|||||
||||||✓||||
**Section C Notes to the accounts (cont) Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**
|
|---|---|---|
|Between unrestricted and
restricted funds|||
|Between endowment and
restricted funds|||
|Between endowment and
unrestricted funds|||
## **27.4 Designated funds**
**Planned use Purpose of the designation Amount**
## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**TRUE**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|---|
|||**This year**|||||**Last year**
**£**|
|||**Remuneration**|**Pension**
**contribution**
|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
|**Other**|**TOTAL**||
|||**£**|**£**|
**£**|**£**|**£**||
|||||||||
|||||||||
|||||||||
|||||||||
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
_**If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.**_
_**State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
|**No trustee expenses have been incurred (True or False)**||**TRUE**|
|---|---|---|
||||
|**Type of expenses reimbursed**|**This year**|**Last year**|
||**£**|**£**|
|**Travel**|||
|**Subsistence**|||
|**Accommodation**|||
|**Other (please specify):**|||
||||
|**TOTAL**|||
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**TRUE**|**TRUE**|
|---|---|---|---|---|---|---|---|---|
||||||||||
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**||**Balance at**
**period end**|**Provision for bad**
**debts at period end**||**Amounts**
**written off**
**during**
**reporting**
**period**|
||||**£**||**£**|**£**||**£**|
||||||||||
||||||||||
||||||||||
||||||||||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
**Section C Notes to the accounts (cont)**
**Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's report
on the accounts
Section A
Independent Examiner's Report
Report to the
trusteesldirectorsl
members of
Wsrral Society of the Blind and Partially Sighted
On accounts for the year
8nded
31 March 2023
Charity no.:
1147170
Company no.:
07982870
Set out on pages
I report to the charity trustees on my examination of the accounts of the
Company for the year ended 31 March 2021.
Responsibilities and
basls of report
As the charity's trustees of the Company (who are also the direGtors of the
company 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 for this year under Part 16 of the 2006 Act and are eligible for
independent èxamination, I report in respect of my examination of your
charity's a¢counts as carried out under section 145 of the Charities Act 2011
("the 2011 Act'l. In carrying out my examination. I have followed the
Directions given by the Charity Commission (under section 14515)(b) ofthe
2011 Act.
Independent
eXamineS statement
I have completed my examination. I confirm that no material matters have
come to my attention which gives me cause lo believe that..
accounting records were not kept in accordance with section 386 of the
Companies Act 2006; or
the accounts do not a¢¢ord with such records-, or
the accounts do not comply wilh relevanl accounting requirements under
section 396 of the Companies Act 2006 otherthan any requirement that ihe
accounts give a 'true and fair, view which is not a matter considered as part
of an independent examination,. or
.the accounts have not been prepared in accordan with the Charities
SORP (FRS102).
IER
October 2018
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
enable a proper understanding of the accounts to be reached.
Signed:
Date:
2(n
Name:
ST4
OV¥(L
Relevant professional
qualification(s) or body
lif any):
hccli I1825)6
Address:
CT
ufr
Section B
Disclosure
Only complete if the examiner needs lo highlight material matters of conrn
(see CC32, Independent examination of charity accounts.. directions and
guidance for examiners).
Glve here brlef details of
any items that the
oxaminer wishes to
disclose.
IER
October 2018