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Wirral Society of the Blind and Partially Sighted

Trustees’ annual report (including Directors’ report) for the period

From: 1 April 2023 To: 31 March 2024

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

Over the past 12 months, our charity has experienced significant developments and progress, both in service provision and in forming working partnerships. The rising demand for our services has led to the initiation of new and exciting projects aimed at enhancing and expanding our support across Wirral.

Staff Expansion and Strategic Development

Thanks to the generous support from the Steve Morgan Foundation, we have been able to increase our staff team, allowing us to better meet the growing needs of our community. This expansion has been crucial in enhancing our service provision. Additionally, support from the Lloyds Foundation has been instrumental in helping us build robust strategies that align with our future priorities and financial sustainability.

Volunteer-Led Outreach Service

A successful application to the National Lottery Awards For All has enabled us to advance our volunteer-led outreach service. This initiative involves establishing information and advice hubs in various areas across Wirral, thereby broadening our reach and service provision. We have already secured a regular hub based in Marine Place, West Kirby, which has started well and is expected to be one of many such facilities in community locations.

Children and Young People's Services

Our work with children and young people continues to flourish. Funding from several sources, including Children In Need and The Powel Family Trust, has allowed us to gain a deeper understanding of the evolving challenges and aspirations of our young beneficiaries. This support enables us to build effective relationships and provide services that help young people transition through different stages of their lives.

Community Support and Partnerships

We have received immense support and encouragement from independent funders at both national and local levels, statutory bodies, and corporate partners. Our strength and resilience are evident in our collaborative efforts with partners, funders, and members, and we are extremely grateful for the support we have received.

We continue to work closely with Wirral NHS Trust and maintain a contract with Wirral Borough Council, which has helped us build strong links with wider community healthcare providers. These partnerships are crucial in establishing broader pathways of support, enabling us to increase referral pathways and support services across Wirral.

Future Outlook

WSBPS has always been forward-thinking in terms of service provision. While we have been successful in securing grants and support from local agencies in the past, we recognise that the funding climate is rapidly changing. To adapt, we are developing internal mechanisms and systems to identify wider opportunities and aspects of fundraising.

Our ethos is built on working with, rather than for, our beneficiaries. We actively listen to and incorporate their views and experiences into our operations, ensuring that we facilitate engagement and communication effectively. Our mission is to make positive differences in the lives of people with sight loss, encouraging them to focus on their capabilities, influence positive changes, and live independent and fulfilled lives.

Conclusion

In conclusion, the past year has been one of significant growth and development for our charity. We have expanded our services, strengthened our partnerships, and laid the groundwork for future sustainability. We remain committed to our mission and are grateful for the continued support from our funders, partners, and community. Together, we will continue to make a positive impact on the lives of those we serve.

Financial review

Income, with respect to both unrestricted donations and restricted funding grants, has increased, 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 surplus of just over £8,000 is mostly due to an increase in unrestricted donations and funding from various sources including The Lloyds Foundation and two significant legacies.

Expenditure has remained relatively constant, with an increase in salaries and a reduction in maintenance and equipment renewal costs.

Reserves at 31 March 2024 are £101,357, 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
Alan Brown	Chairperson
GaryHodgson
Adele Law
Michael Jones
Charlotte Simister		1 Apr 2023 – 26 Jan 2024
Christopher Kelly		7 Aug 2023 – 31 Mar 2024
Lynn Collins		26 Jan 2024 – 31 Mar 2024

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	22/7/24

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 2024

Charity Number 1147170

Wirral Society of the Blind and Partially Sighted	CharityNo	1147170	1147170
	CompanyNo	07982870
Annualaccountsforthe period
Period start date 01/04/2023	To	Period end date	31/03/2024

Section A Statement of financial activities (including summary income and expenditure account)

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
84,428	-	-	84,428	57,586
20,147	103,665	-	123,812	111,366
2,890	-	-	2,890	1,581
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
107,465	103,665	-	211,130	170,533

9,434	25,418	-	34,851	25,876
89,648	78,247	-	167,896	175,693

-	-	-	-	-
99,082	103,665	-	202,747	201,569

8,383	-	-	8,383	31,036 -
-	-	-	-	-
8,383	-	-	8,383	31,036 -
-	-	-	-	-
8,383	-	-	8,383	31,036 -
-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
8,383	-	-	8,383	31,036 -

92,974	-	-	92,974	124,010
101,357	-	-	101,357	92,974

	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
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

	-	-	-	-	-
	7,483	-	-	7,483	4,977
	-	-	-	-	-
	116,382	-	-	116,382	91,589
	123,865	-	-	123,865	96,566

	22,508	-	-	22,508	3,592

	101,357	-	-	101,357	92,974

	101,357	-	-	101,357	92,974

	-	-	-	-	-
	-	-	-	-	-

	101,357	-	-	101,357	92,974

	-		-	-	-
		-		-	-
	101,357		-	101,357	92,974
				-

	101,357	-	-	101,357	92,974

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	22/07/2024

Signature	Date
Alan Brown
Alan Brown	22/07/2024

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

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Grants with performance conditions 2.4 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 Stocks and work in progress subscriptions Heritage assets 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 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. 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. 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 Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value.	✓
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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. Debtors 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.	Yes No N/a*	Yes No N/a*	Yes No N/a*
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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 84,428 - - 84,428 18,573 Gift Aid - - - - - Legacies - - - - - General grants provided by government/other charities - - - - 38,953 Membership subscriptions and sponsorships which are in substance donations - - - - 60 Donated goods, facilities and services - - - - - Other - - - - Total 84,428 - - 84,428 57,586 Sale of Low Vision Aids 14,209 - - 14,209 8,610 Activities Income 5,938 - - 5,938 3,830 Grants - 103,665 - 103,665 98,926 Other - - - - - Total 20,147 103,665 - 123,812 111,366 Fundraising 2,890 - - 2,890 1,581 Rent of Facilities - - - - - - - - - - Other - - - - - Total 2,890- - 2,890 1,581 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 - - - - - 107,465 103,665 -211,130 170,533 Analysis of income Donations and legacies: Other: TOTAL INCOME Charitable activities: Separate material item of income Income from investments: Other trading activities:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income
	Donations and gifts	84,428	-	-	84,428	18,573
	Gift Aid	-	-	-	-	-
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	-	-	-	38,953
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-	60
	Donated goods, facilities and services	-	-	-	-	-
	Other	-	-	-	-
	Total	84,428	-	-	84,428	57,586

	Sale of Low Vision Aids	14,209	-	-	14,209	8,610
	Activities Income	5,938	-	-	5,938	3,830
	Grants	-	103,665	-	103,665	98,926
	Other	-	-	-	-	-
	Total	20,147	103,665	-	123,812	111,366

	Fundraising	2,890	-	-	2,890	1,581
	Rent of Facilities	-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	2,890	-	-	2,890	1,581

	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	-	-	-	-	-

		107,465	103,665	-	211,130	170,533

Other information:

All income in the prior year was unrestricted except for: (please provide description and amounts)

Grants and funding received of £98,926 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

This year Last year £ £ Description	This year Last year £ £ Description	This year Last year £ £ Description
NHS Wirral CCG	-	2,305
NHS Hospital Trust	30,067	30,067
Wirral Health and Well-Being	29,180	29,100
Unrestricted Grants from Charities	-	38,953
Restricted Grants from Charities	44,418	37,454
Total	103,665	137,879

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

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	-	25,418	-	25,418	23,852
Operating membership schemes and social lotteries	-	-	-	-	-
Staging fundraising events	5,444	-	-	5,444	1,343
Fundraising agents	-	-	-	-	-
Operating charity shops	-	-	-	-	-
Operating a trading company undertaking non-charitable trading activity	-	-	-	-	-
Advertising, marketing, direct mail and publicity	3,989	-	-	3,989	681
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	9,434	25,418	-	34,851	25,876

Expenditure on charitable activities	89,648	78,247	-	167,896	175,693
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total expenditure on charitable activities	89,648	78,247	-	167,896	175,693

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total	-	-	-	-	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total other expenditure	-	-	-	-	-

	99,082	103,665	-	202,747	201,569

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	49,515	-	33,450	82,965	91,104
Activity2	Resource Centre and Shop	10,005	-	22,665	32,670	24,903
Activity3	Creative / Social Activities	21,212	-	22,453	43,665	52,937
Activity4	IT Training	3,920	-	4,675	8,595	6,748
		-	-		-
Total		84,652	-	83,244	167,896	175,693

Prior year expenditure on charitable activities Directly allocated costs contribute £89,867, and Support costs apportioned to can be analysed as follows: the activities total £85,826 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	7,979	9,354	17,796	12,130	2,768	50,026	Time
Office expenses	-	15,051	3,041	6,448	1,192	25,731	In line with Direct Costs
Repairs and Maintenance	-	7,451	1,506	3,192	590	12,738	In line with Direct Costs
Legal & Professional fees	-	555	112	238	44	948	In line with Direct Costs
Insurance	-	1,041	210	446	82	1,779	In line with Direct Costs
Other						-
Total	7,979	33,450	22,665	22,453	4,675	91,222

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 £
	124,378	107,504
	3,529	1,525
	686	-
	-	-
	128,593	109,029

	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 TRUE

Band	Nu	mber of employees	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



This year Last year Number Number Fundraising 1 1 Charitable Activities 5 4 Governance 2 2 Other - - Total8 7 *Please complete if an ex-gratia payment is made.* Please state the accounting policy for any redundancy or termination payments Redundancy payments are made in line with statutory requirements Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity. For specific amounts paid to trustees, see Note 28. The parts of the charity in which the employees work None The extent of redundancy funding at the balance sheet date The nature of the payment (cash, asset etc.) *Please complete if any redundancy or termination payment is made in the period.* 11.2 Average head count in the year 11.3 Ex-gratia payments to employees and others (excluding trustees) Please explain the nature of the payment 11.4 Redundancy payments Total amount of 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)
		None

		This year Number	Last year Number
	Fundraising	1	1
	Charitable Activities	5	4
	Governance	2	2
	Other	-	-
	Total	8	7



	*rmination payment is made in the period.*






	Redundancy payments are made in line with statutory requirements

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 £569 Please explain the basis for allocating Allocated in line with employee salary costs 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

Project development costs £	Patents and trademarks £	Other £	Total £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

15.2 Amortisation and impairments

SL or RB	SL or RB	SL or RB	SL or 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

Heritage asset 1 £	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

16.3 Depreciation and impairments

SL or RB	SL or RB	SL or RB	SL or RB	SL or RB

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
-	-	-	-	-
-	-	-	-	-

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

£	£	£
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-

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)

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 Social investments Listed investments Other investments Grand total (Fair value at year end+Cost less impairment) Total
	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*	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.

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 £
	-	-
	7,483	4,977
	-	-
	7,483	4,977

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

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 £
-	-	-	-
-	-	-	-
2,389	625	-	-
17,176	-	-	-
900	900	-	-
2,043	2,067	-	-
-	-	-	-
22,508	3,592	-	-

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* Balance at the start of the reporting period Amounts released to income from previous periods Balance at the end of the reporting period Amounts added in current 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 start of the reporting period Amounts added in current period Balance at the end of the reporting period Amounts charged against the provision in the 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 £
	-	-
	-	-
	116,382	91,589
	-	-
	116,382	91,589

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 £
Children in Need	R		-	8,750	- 8,750	-	-	-
NHS Trust	R		-	30,067	- 30,067	-	-	-
The Eye Fund	R		-	3,750	- 3,750	-	-	-
The Powell FamilyFoundation	R		-	5,676	- 5,676	-	-	-
Morgan Foundation	R		-	26,242	- 26,242	-	-	-
WHWB(Wirral Health)	R		-	29,180	- 29,180	-	-	-
General Funds	UR		92,974	107,465	- 99,082	-	-	101,357
*Other funds (balancing* *figure)*	N/a	N/a	-	-	-	-	-	-
Total Funds as per balance sheet			92,974	211,130	- 202,747	-	-	101,357
Fund balances carried forward include assets and liabilities denominated in a foreign currency				Yes No ✓
					✓

Fund balances carried forward include assets and liabilities denominated in a foreign currency ✓ 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

* 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 £
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 ✓
					✓

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.

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)	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.

2024-03-31-accounts

Trustees’ annual report (including Directors’ report) for the period

Objectives and activities

Achievements and performance

Staff Expansion and Strategic Development

Volunteer-Led Outreach Service

Children and Young People's Services

Community Support and Partnerships

Future Outlook

Conclusion

Financial review

Structure, governance and management

Reference and administrative details

Declarations

WIRRAL SOCIETY OF THE BLIND

AND PARTIALLY SIGHTED

Section A Statement of financial activities (including summary income and expenditure account)

Section C Notes to the accounts

Note 1 Basis of preparation

1.1 Basis of accounting

1.2 Going concern

1.3 Change of accounting policy

1.4 Changes to accounting estimates

1.5 Material prior year errors

Section C Notes to the accounts (cont)

Note 2 Accounting policies

Fund balance as restated

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

Note 3 Income

Other information:

Note 5 Donated goods, facilities and services

Note 6 Expenditure

Other information:

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Note 8 Funds received as agent

Note 9 Support Costs

Note 10 Details of certain types of expenditure

Note 10.1 Fees for examination of the accounts

Section C Notes to the accounts (cont)

Note 11 Paid employees

11.1 Staff Costs

12.1 Please complete this note if a defined contribution pension scheme is operated.

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.

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.

Note 13 Grantmaking

13.1 Analysis of grants paid (included in cost of charitable activities)

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

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

14.4 Impairment

14.5 Revaluation

14.6 Other disclosures

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

15.2 Amortisation and impairments

15.4 Accounting policy

15.5 Impairment

15.6 Revaluation

15.7 Other disclosures

16.2 Cost or valuation

16.3 Depreciation and impairments

16.5 Impairment

16.6 Revaluation

16.8 Heritage assets (where heritage assets are not recognised on the balance sheet)

16.9 Five year summary of heritage assets transactions

Note 17 Investment assets

17.1 Fixed assets investments (please provide for each class of investment)

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.

17.3 If your charity holds investment properties, please complete the following note:

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

Analysis of current asset investments

17.5 Guarantees

17.6 Concessionary loans

17.7 Additional information

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.