OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-03-31-accounts

Registered Charity Number: 1159188

York Blind & Partially Sighted Society CIO Operating as MySight York

Independently Examined

Statements

For the Year Ended 31 March 2021

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

CONTENTS

Charity Information .............................................................................. 1
.................................................................................. 3
Statement of Trustees
Responsibilities ............................................. 17
......................................................... 18
Statement of Financial Activities ........................................................ 20
Balance Sheet ................................................................................... 21
Statement of Cashflows ..................................................................... 22

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

CHARITY INFORMATION

Charity Name

York Blind & Partially Sighted Society

Charity Number

1159188

(Linked Charity 508914 York Blind and Partially Sighted Society)

Trustees

The following Trustees have held office since 1 April 2020: -

Martin Fawcett Chair Jean Haywood Hon Secretary Eleanor Tew Anna Baldwin Resigned 31[st] May 2021 Marc Taylor Annette Gamston Paul Broadberry Aaron Holmes Appointed 21[st] June 2021 Barbara Capaldi Appointed 13[th] October 2020 David Gawthorpe Appointed 13[th] October 2020 Jim Wallace Resigned 13[th] October 2020 Mark Hudson

Chief Executive

Karen Froggatt Resigned 30[th] June 2020 Scott Jobson Appointed 30[th] June 2020

1

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

CHARITY INFORMATION (Cont.)

Principal Address and Address for General Enquiries

14 Merchants Place, Merchantgate, York, YO1 9TU Tel: 01904 636269 www.MySightYork.org

Independent Examiner

Laura Masheder FCA DChA Garbutt & Elliott LLP Triune Court Monks Cross Drive York YO32 9GZ

Bankers

HSBC

Unity Bank plc HSBC 9 Brindley Place 13 Parliament Street Birmingham York B1 2HB YO1 8XS

Virgin Bank Ltd Secure Trust Bank 46 Coney Street One Arleston Way York Solihull YO1 9NQ West Midlands B90 4LH

2

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

The past 12 months since March 2020, must have been one of the most challenging periods in recollection for MySight York. A change of Chief Executive and the start of a lengthy period of operating in a global pandemic, created unique conditions for all of our staff to operate in. This has been an unprecedented period through which MySight York has continued to find new and innovative ways to deliver its services. The Charity continues to operate in very challenging financial circumstances, with an ever-increasing reliance on legacies to maintain the increased demand for our core services, combined with a need to meet our excellent staff and volunteers, who continue to show their professionalism, dedication and commitment in these extraordinary times.

Over the year the Trustees witnessed and supported significant developments in the management of MySight York:

In addition, there were a host of further commendable achievements during the year including:

Thanks go to Karen Froggat who retired in June 2020, as CEO and to Scott Jobson

3

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

who replaced Karen and has done such an excellent job in difficult circumstances. My special thanks go to Jim Wallace who stood down as Chairman in October 2020 after a distinguished period of service.

Whilst outside of the period of this report, there were recent changes to the makeup of the Board of Trustees too. In May 2021, Anna Baldwin stood down after 5 years of service with the Board, and Aaron Holmes joined us too in May joining Barbara Capaldi and David Gawthorpe, who both joined in 2020.

As has been repeatedly said, we pride ourselves on being a user led organisation, in touch with the needs of our members and enabling them to have a say in the running of our organisation, and a voice in service provision in York.

As the restrictions driven by Corona Virus lift we will aim to continue to offer four core services:

Our forward aims are to:

  1. maintain the level of core services that we currently provide, ensuring service

  2. generate an increasing amount of non-statutory funding by a mixture of internal and external fundraising;

  3. ensure that we have the correct mix and skills from all staff and trustees and conform to the Charity Commission code;

  4. be responsive to a rapidly changing environment and requirement for service, particularly following the impact of Covid-19.

4

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

I would conclude by also thanking all our staff, our volunteers, the Trustees, the National Lottery Fund, City of York Council, the Vale of York Clinical Commissioning Group, York Hospital Trust, RNIB, all our generous sponsors and in particular those members who have remembered us with legacies. Between them they enable the Society to continue to provide such an excellent service.

Martin Fawcett Chair

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

The Trustees have prepared these Financial Statements in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019) as detailed in the accounting policies.

Reference & Administrative Details

The Charity information on pages 1 and 2 forms part of this report.

Constitution

Charity CIO on 13 November 2014, number 1159188, succeeding York Blind and Partially Sighted Society (number 508914) which is now a linked Charity. On 1 April 2015, the activity and assets of York Blind and Partially Sighted Society were transferred across to the new CIO which commenced activities on that date.

The Trustees have taken advantage of the Charity Commission concession to link charities which have a common Trustee board allowing preparation of one set of financial statements for both charities.

Our Objectives and Activities

In planning the activities of the organisation, the Trustees have due regard to their duty to meet the Charity Commission about public benefit. The Trustees ensure that the objective and aims of the organisation are carried out through its activities for the public benefit and details its achievements and activities in this report.

5

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 (Cont)

The object of the Charity is:

which enable people who are blind or partially sighted achieve independence

.

Our services are available to any visually impaired person in York and surrounding areas, plus his/her supporters and professional staff. Free membership of MySight York is available automatically to anyone registered blind/severely sight impaired or partially sighted/sight impaired, and to any visually impaired person in need of services.

We have almost 1,200 people (members) on our database.

Services are provided free of charge, apart from purchases from the Equipment Centre, and a small charge for some activities.

Achievements and performance

1. Achievements

Background/context:

2020/21 has been a year like no other. Unparalleled. Unprecedented. When the COVID-19 pandemic hit, our services were never more needed; whilst organisationally we were never more in need.

6

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 (Cont)

For our members, the immediate impact was considerable. For someone who cannot see, and who therefore has to touch more than a sighted person, navigating the world became ever more challenging. New demands such as social distancing, booking online shopping slots, and negotiating an increasingly digital world, brought a fresh urgency to our services. At the same time, our organisation found itself facing challenges of a kind no-one had ever experienced before. Community fundraising stopped overnight and almost all face to face activity stood still.

Ever-changing guidelines meant our plans had to be fluid, adaptable, responsive and reactive.

Adaptation:

We immediately created online and telephone groups, to connect our members to each other and to up-to-date advice and services. We created a local information guide as a volunteer aide to these essential calls.

We developed a bespoke delivery service which supplies specialist equipment direct to appointment system for the Equipment & Information Service, enabling face to face assessments.

Our much-valued Home Visiting Service transitioned into the Keeping in Touch project, pairing potentially isolated blind and partially sighted people with trained volunteers for a regular friendly phone call. At the same time our Eye Clinic Liaison Officer continued to work from York Teaching Hospital, offering support and advice to patients from the point of diagnosis.

2021/22 will see us further develop our key priorities for a new future based around shared values, a commitment to collaborate and to build trust by doing A future that blends the best of the old with the best of the new:

7

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 (Cont)

All of this was achieved through the efforts of the most dedicated, hard-working, professional and creative team of staff and volunteers. With each member building upon the shared experiences of those with sight loss in York, each experiencing a visual world in a different and personally unique way.

We are very proud to be part of an extremely talented organisation, which truly never stands still.

2. Performance

Equipment and Information Centre

Our Equipment and Information service allows people to discuss their sight needs, at their own pace, with a trained, specialist advisor. This service provides practical and emotional needs, throughout their sight loss journey.

In a recent survey:

quality of staff is superb they know what they are talking about.

8

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 (Cont)

helped me overcome something that could have led to depression and isolation.

Without them there would be a lot of lost and lonely people.

It is life changing.

As the first lockdown set in, it became clear that we needed to find a way to support our clients with ongoing advice, information and equipment to help manage the daily challenges of living with sight loss. Our Home Connections service was born out of that need. Clients spend time discussing their needs with an expert advisor. Equipment is then posted or delivered to their doorstep by a volunteer, enabling the client to try a range of solutions in their home environment and in their own time. The service is unlimited - clients have benefited from exploring up to 20 different pieces of equipment in the course of the year.

- Sight Support Service delivered by the ECLO (Eye Clinic Liaison Officer) York Hospital Trust

The Sight Support Service has continued throughout the pandemic to provide information, guidance, onward referral and vital emotional support to patients at York Hospital.

Our Eye Clinic Liaison Officer has maintained a regular presence in the clinic, whilst offering patients telephone appointments, in line with government guidelines.

supported. Thank you Wife of a patient

9

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 (Cont)

anyone for two weeks. It was really lovely to talk to somebody who understands my sight difficulties and I feel reassured and less anxious about the future now I know about the services available. I would be very pleased to have a follow up appointment in the future so I can put a face to the voice that has helped me to feel so much better. Thank

Sight Support Service patient

697 - Patients Supported 538 - Referrals to external organisations 79 - CVI registrations

Home Visiting Service

Our brand-new telephone befriending service was set up in April 2020 with a simple purpose: to pair potentially isolated blind and partially sighted people with volunteer befrienders for a regular friendly telephone call.

Feedback clearly demonstrates tha

isolation and maintain their sense of self-confidence. They also provide an opportunity to raise queries or concerns, which can either be dealt with directly by the volunteer or referred to MySight York staff. Queries have included difficulties with daily tasks such as cooking or reading, fear of leaving the house, accessing essential shopping and banking.

- a black hole if I ha

know there is someone I can turn to for help.

10

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 (Cont)

Community Lottery Project

The pandemic impacted greatly on our regular social and support groups. We adapted to continue to run groups both online and via conference call, including:

Support with MySight (*3 groups)

This has proved a successful way to ensure that members still have the peer support they need and the opportunity to share ideas and concerns with the people with lived experience.

It was really

brand-new project called s three aims:

As a result of this huge piece of research, we will be better equipped to understand the lived experience of local blind and partially sighted people. From that understanding we will build a picture of how we can indeed enable people in York to live well with sight loss.

Communications

We have continued to (despite lockdowns), send out a quarterly newsletter to all of our members, in different accessible formats.

11

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 (Cont)

We have continued to grow our online presence we have over 1,500 followers on Facebook and Twitter (combined).

Our Communications are core to our service, enabling us to connect with our members and the wider community in a way that is engaging, timely and accessible.

Our quarterly Newsletter is distributed free of charge to all our members and key professional partners. It includes a mix of information and service updates, news, features and articles by service users. The feedback we receive is universally positive and shows what a vital resource this is:

Our digital channels are also growing in importance. Our website received 5,726 visits from 4,223 users during the year, 73% of whom were new visitors. Positive feedback on the site reflects our continuing commitment to relevant, up-to-date and accessible communications.

Our presence on social media also continued to grow throughout the year:

Facebook increased by +39% and Twitter by +15%.

Fundraising and Income Generation

2021/21 saw an increase in our income on previous years, predominantly due to a large legacy donation, which amounted to 43% of our total.

The more typical 2019/20 figures, by contrast, show the degree to which we remain dependent on donations from individuals and trusts to enable us to continue to provide services.

The last year has presented significant challenges and, with opportunities for fundraising (especially community and events) likely to remain limited for the foreseeable future, the support of donors and trusts will again be crucial in the next 12 months.

12

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 (Cont)

We are deeply grateful to all our funders for enabling us not only to maintain existing services, but to build on those we have developed in response to our during the pandemic.

Financial Review

The Society sets an annual budget that is approved by the Trustees prior to the start of the financial year, with a budgeted surplus of £128k anticipated. Our full year income exceeded expenditure by £190k due to legacies of over £241k in the year. Our income and expenditure can be summarised:

Our recent levels of income can be further analysed as follows:

2020/21 2019/20 2018/19
Local authority / CCG funding 50,553 44,483 49,355
Donations, trusts, community
fundraising		 161,994 147,133 117,047
Legacies 251,404 56,187 107,356
Equipment sales 6,430 13,502 11,973
Lottery projects 89,401 87,539 4,502
Other 1,630 17,475 32,515
Total 561,412 366,319 322,748

Despite the restriction of our activities through the closure of our office during Covid 19 lockdowns our income generation team, and indeed all staff, we have seen our income excluding legacies maintained above £300k. This coupled with our threeyear lottery income provides a significant level of comfort to the Trustees. Particularly as, reduced to its lowest ever level at nine percent of our 2020/21 revenues.

13

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 (Cont)

The reduction in community fundraising and other income during 2020/21 reflects the impact of Covid-19.

Legacy funding has enabled the Society to deliver the services its users value so highly and our thanks go to estates for their particularly significant bequests in 2020/21.

Reserves policy and going concern

Free reserves of £98k were held at 31 March 2021. Free reserves exclude those reserves which are restricted, designated, or which can only be realised by disposing of fixed assets held for Charity use.

The Building Fund of £165k is a designated fund, which is set aside to ensure the organisation has, and will have in future, appropriate premises from which to operate (see note 8).

The policy of the Executive Committee is that the Society should retain free reserves for 3 to 4 months operating expenditure. This policy is reviewed annually. At the end of this year, the Society held around 3.15 months operating expenditure in free reserves.

Key Management Remuneration

The pay policy of staff is based on the NJC scales with progression where appropriate. Annual increases are normally in line with the national agreement and subject to affordability at the time. New staff salaries are approved by the Executive Committee and are considered after external benchmarking of the post.

Structure, Governance and Management

We pride ourselves on being a user led organisation, admitting as members anyone who is registered blind or partially sighted living with sight loss and in need of services.

The Charity is managed by an Executive Committee (Board of Trustees) of at least 8, but no more than 15 members. In accordance with the constitution, every effort is made to ensure that many Trustees are visually impaired people. All Trustees are required to retire at the Charity

themselves for re-election. New Trustees are either elected at the Annual General Meeting or co-opted by the board for the period to the next Annual General Meeting. New Trustees participate in induction training and an annual programme of Trustee training is organised by the Honorary Secretary and staff.

14

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 (Cont)

The Executive Committee meets bi-monthly, with additional meetings as and when required. A between meeting report is issued to Trustees by the Chief Executive. Day to day management of the organisation is delegated to the Chief Executive.

Plans

YBPSS Business Plan sets the future strategy of the organisation, based on Best Practice guidance nationally and local needs. The Trustees thereby wish to:

Covid-19

As part of their assessment of the going concern basis of preparation, the Trustees have considered the impact of the COVIDstaff and the wider economies in which it operates.

STAFF

The Society and the excellent services it provides at the various locations can continue only because of its staff who support all our members throughout all our activities. Once again, our thanks to them all for their contribution over the past year, which has again been challenging. I therefore wish to thank personally all current staff and those who contributed during the year.

15

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 (Cont)

Current staff

Scott Jobson Chief Executive Aneta Sunara Team Administrator Barbara Fairs Business Manager Caroline Robertson Training and Engagement Manager Catherine Bamford Volunteer Manager Lizzy Powell Community Fundraising Christian Waite Activities and Volunteer Co-ordinator Deborah Cairns Research and Communications Officer Deborah Wheller Sight Support Service Manager Jade Burniston Early Intervention and Sight Support Michael Hickman Income Generation Manager Sally Chignell Community Engagement Officer Vanessa Camp Senior ECLO

This report was approved by the Trustees on and signed on its behalf by:

.

M Fawcett (Chair)

J Haywood (Honorary Secretary)

16

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

RESPONSIBILITIES

The Trustees financial statements in accordance with applicable law and UK Accounting Standards (UK Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the Charity and of the incoming resources and application of resources of the Charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provision of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the Charity and financial information included on the Charity governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

17

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

& PARTIALLY SIGHTED

I report to the Trustees on my examination of the accounts of the York Blind & Partially Sighted Society for the year ended 31 March 2021.

This report is made solely to the Charity's Trustees, as a body, in accordance with Section 145 of the Charities Act 2011. My independent examination work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my independent examination work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the Charity Trustees of the Trust you are responsible for the preparation of the

section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

Since the Charity member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

18

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

& PARTIALLY SIGHTED

Independent Examiner's Statement (Cont.)

  1. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

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

Laura Masheder FCA DChA Garbutt & Elliott LLP

Chartered Accountants

Triune Court Monks Cross Drive York YO32 9GZ

19

275,734
14,601
374
75,610		 366,319 42,687
361,817		 404,504 (38,185)
-		 (38,185)
140,377		 102,192
498,770
4,734
697
57,211		 561,412 17,389
354,448		 371,837 189,575
-		 189,575
102,192		 291,767
106,338
-
-
41,116		 147,454 -
150,257		 150,257 (2,803)
20,000		 17,197
12,023		 29,220
-
-
-
-		 - -
-		 - -
120,000		 120,000
45,000		 165,000
392,432
4,734
697
16,095		 413,958 17,389
204,191		 221,580 192,378
(140,000)
52,378
45,169		 97,547
2
2
2
2		 3
3		 10
Income from:
Donations and legacies
Other trading activities
Investment income
Income from charitable activities		 Total income Expenditure on:
Expenditure on raising funds
Expenditure on charitable activities		 Total expenditure
Net (expenditure)/income
Transfers		 Net Movement for year
Balances at 1 April 2020		 Balances At 31 March 2021

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

BALANCE SHEET AS AT 31 MARCH 2021

Note 2021 2020
£ £
CURRENT ASSETS
Stock 5,529 9,162
Debtors 5 4,036 45,413
Cash in bank and in hand 309,498 83,958
319,063 138,533
LIABILITIES: Amount falling due within one year
Creditors and accruals 6 (27,296) (36,341)
NET CURRENT ASSETS 291,767 102,192
TOTAL ASSETS LESS
CURRENT LIABILITIES 10 291,767 102,192
REPRESENTED BY:
FUNDS
Unrestricted 8 97,547 45,169
Designated
 building fund 8 165,000 45,000
Restricted 9 29,220 12,023
10 291,767 102,192

The financial statements were approved by the Trustees on and signed on its behalf by:

J Haywood - Hon Secretary

M Fawcett - Chairman

21

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO STATEMENT OF CASHFLOWS AS AT 31 MARCH 2021

Note 2021 2020
£ £
Net cash provided by:
Operating activities 224,843 (67,479)
Cash flows from investing activities:
Interest from investments 697 374
Net cash provided by investing activities 697 374
Change in cash and cash equivalents in the year 225,540 (67,105)
Cash and cash equivalents at the start of the year 83,958 151,063
Cash and cash equivalents at the end of the year 309,498 83,958
Reconciliation of net income to net cashflows from operating activities:
2021 2020
£ £
Net income for the year: 189,575 (38,185)
Adjustments for:
Interest from investments (697) (374)
(Increase)/decrease in stock 3,633
 (302)
(Increase)/decrease in debtors 41,377
 (45,011)
(Decrease)/increase in creditors (9,045)
 16,393
Net cashprovided by/(used in)operatingactivities 224,843
 (67,479)
At 31 At 31
March Cash March
Analysis of changes in net funds 2020 flow 2021
£ £ £
Cashat bankandin hand 83,958 225,540 309,498
There was no net debt in the current or prior year.

22

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Charity Information

York Blind & Partially Sighted Society is registered as a Charitable Incorporated Organisation under the Charities Act 2011. The address for general enquiries is York Blind and Partially Sighted Society, 14 Merchants Place, Merchantgate, York, YO1

Accounting Convention

The financial statements have been prepared on a going concern basis in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) ( Charities SORP (FRS102) ), the Financial Reporting Standard applicable in the UK and Ireland ( FRS 102 ), and the Charities Act 2011.

The financial statements are prepared in sterling which is the functional currency of the charity.

York Blind & Partially Sighted Society meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going Concern

The Trustees have considered the wider economy and COVID-19. At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Income

Income is recognised in full in the Statement of Financial Activities o in the year in which it is receivable. For subscriptions and rental income this is in the year in which it is receivable and for ticket sales and meeting suppers this is in the year in which the event occurs. Deferred income represents grants received specifically for future accounting periods.

23

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. Accounting Policies (Cont.)

Expenditure

Expenditure is included in the SoFA on an basis inclusive of any VAT that cannot be recovered and has been classified under headings that aggregate all costs related to the category.

All direct costs have been allocated across the functional categories of resources expended in the SoFA. Where costs cannot be directly attributed to headings, they have been apportioned on a basis consistent with the use of the resources.

The costs of generating funds relate to expenditure directly attributable to fundraising.

Costs of charitable activities include those costs incurred by the Charity in the delivery of its activities and services. Costs relating to an activity are allocated directly.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

Pensions

The Charity operates a defined contribution scheme for employees. Contributions are charged as an expense to the SoFA in the period in which they fall due.

Staff costs

The costs of short-term employee benefits are recognised as a liability and an expense where settlement of obligations does not fall within the same period.

The cost of any unused holiday entitlement is recognised in the period in which the

Operating lease agreements

Rentals applicable to operating leases where substantially all the benefits and risks of ownership remain with the lessor are charged against income on a straight-line basis over the period of the lease.

24

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. Accounting Policies (Cont.)

Tangible fixed assets and depreciation

Tangible fixed assets costing more than £2,000 are capitalised at cost.

Depreciation is calculated to write off the cost of fixed assets over their expected useful lives. The rates and methods used are as follows:

Equipment - 33% straight line Computer - 33% straight line.

Stock

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

Financial instruments

The Charity

of its financial instruments.

The Charity has only financial assets and liabilities of a kind that qualify as basic financial instruments in accordance with section 11 of FRS 102. Basic financial instruments are initially recognised at transaction value and are subsequently measured at their settlement value.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity held for working capital.

Debtors

Other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in the income and expenditure account.

25

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. Accounting Policies (Cont.)

Creditors, loans and provisions

Creditors, loans and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors, loans and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial Liabilities

Financial liabilities are only derecognised when, and only when, the Charity obligations are discharged, cancelled or they expire.

Amounts recognised as provisions are best estimates of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation.

Fund accounting

Unrestricted funds are funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity.

Designated funds are funds set aside by the Trustees out of unrestricted general funds for specific future purposes.

Restricted funds are funds which can be used only for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor.

Critical accounting estimates and judgements

In the application of the Charity

make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

26

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. Accounting Policies (Cont.)

Critical accounting estimates and judgements (Cont.)

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The Trustees are of the opinion that there are no estimates and assumptions which have a material impact on the carrying amounts of assets and liabilities.

2.
INCOME
As at 31 March 2021 Unrestricted Restricted 2021
Funds Funds Total
Funds
£ £ £
Grants
Vale of York Clinical
Commissioning Group:
Equipment and Information Centre - 11,937 11,937
Lottery Project - 89,401 89,401
Other 2,500 2,500
Grant support 2,500 101,338 103,838
Donations 138,528 5,000 143,528
Legacies 251,404 - 251,404
Donations and legacies 389,932 5,000 394,932
Total donations, grants and legacies 392,432 106,338 498,770

27

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

2.
INCOME (Cont.)
As at 31 March 2021 Unrestricted Restricted 2021
Continued Funds Funds Total
Funds
£ £ £
Other trading activities:
Community fundraising 2,194 - 2,194
Income from work 2,540 - 2,540
Total trading activities 4,734 - 4,734
Investment income
Bank interest 697 - 697
Income from charitable activities:
Hospital Eye Clinic
Service
Vale of York CCG - 24,975 24,975
York Hospital - 11,141 11,141
Sales of equipment and aids 6,430 - 6,430
Social and group activities 75 - 75
Coronavirus Job Retention Scheme 9,590 - 9,590
Sundry income - 5,000 5,000
Total income from charitable
activities 16,095 41,116 57,211
Total income 413,958 147,454 561,412

During the year donations of £1,123 (2020: £1,310) were received from Trustees of the Society.

28

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

2. INCOME (Cont.)
As at 31 March 2020 Unrestricted Restricted 2020
Funds Funds Total
Funds
£ £ £
Grants
Vale of York Clinical
Commissioning Group:
Equipment and Information Centre
11,773		 - 11,773
Lottery Project 87,539 87,539
Other 1,000 1,000
Grant support 12,773 87,539 100,312
Donations and gift aid 119,235 119,235
Legacies 56,187 - 56,187
Donations and legacies 175,422 175,422
Total donations, grants and legacies
188,195		 87,539 275,734
Other trading activities:
Community fundraising 9,422 - 9,422
Income from work 5,179 - 5,179
Total trading activities 14,601 - 14,601
Investment income
Bank interest 374 - 374

29

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 2021

2. INCOME (Cont.)

Unrestricted Restricted 2020
Funds Funds Total
Funds
£ £ £
Income from charitable activities:
Vale of York CCG - 21,722 21,722
- 19,722 19,722
York Hospital - 10,988 10,988
Department of Work and
Pensions Access to Work 804 - 804
Sales of equipment and aids 13,502 - 13,502
Social and group activities 2,772 - 2,772
Room hires 2,517 - 2,517
Sundry income 3,583 - 3,583
Total income from charitable
activities 23,178 52,432 75,610
Total income 226,348 139,971 366,319

30

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

3. EXPENDITURE

As at 31 March 2021 Unrestricted Restricted 2021
Funds Funds Total
Funds
£ £ £
Salaries (Note 4) 16,048 - 16,048
Other 1,341 - 1,341
Total expenditure on raising funds 17,389 - 17,389
Expenditure on charitable activities
Salaries (Note 4) 105,546 127,394 232,940
Rent, rates and service charges 50,497 11,890 62,387
Cost of equipment sold 11,437 - 11,437
Professional fees 6,926 - 6,926
Outreach premises - 6,000 6,000
Lottery funding: overheads 6,233 - 6,233
Printed material 3,316 - 3,316
Lottery funding: equipment - 2,747 2,747
Staff It 2,245 - 2,245
Insurance 2,103 - 2,103
Consultancy 1,917 - 1,917
Maintenance 1,798 - 1,798
Stationery and photocopying 1,788 - 1,788
Sundry expenses 1,720 - 1,720
Postage - 1,114 1,114
CRMS 998 - 998
Bank charges - 972 972
Newsletter 917 - 917
Phone 870 - 870
All aboard planning 704 - 704
IE fees paid to Independent Examiner 1,000 - 1,000
Other costs 4,176 140 4,316
Total expenditure on charitable
activities 204,191 150,257 354,448
133,785
Total expenditure 221,580 150,257 371,837

31

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

3. EXPENDITURE (Cont.)

As at 31 March 2020 Unrestricted Restricted 2020
Funds Funds Total
Funds
£ £ £
Salaries (Note 4) 40,836 - 40,836
Other 1,851 - 1,851
Total expenditure on raising funds 42,687 - 42,687
Expenditure on charitable activities
Salaries (Note 4) 108,084 113,229 221,313
Rent , rates and service charges 39,684 9,605 49,289
Relocation of offices 18,516 - 18,516
Cost of equipment sold 14,711 - 14,711
Professional fees 8,795 - 8,795
IT costs 2,708 5,958 8,666
Social and group activities 5,613 - 5,613
Volunteer expenses 3,677 - 3,677
Telephone 3,304 - 3,304
Tools, equipment and repairs 3,078 - 3,078
Stationery, printing and postage 4,996 2,613 7,609
Newsletter and publications 2,408 - 2,408
Insurance 2,970 - 2,970
Tutors 1,295 - 1,295
General expenses 807 963 1,770
Bank charges 948 - 948
Training and conferences 930 476 1,406
Advertising 780 - 780
AGM costs 651 - 651
IE fees paid to Independent Examiner 1,000 - 1,000
Other costs 3,077 941 4,018
Total expenditure on charitable
activities 228,032 133,785 361,817
Total expenditure 270,719 133,785 404,504

32

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

4.
STAFF COSTS		 4.
STAFF COSTS		 4.
STAFF COSTS		 4.
STAFF COSTS
2021 2020
£ £
Total staff costs comprise:
Gross salaries 229,048 238,435
12,373 13,547
Pension contributions 6,536 9,166
Salary charges 1,031 1,001
248,988 262,149
Average number of employees 10.3 10.7
(full time equivalents)
Average number of employees 13.9 14.4

No employee received remuneration more than £60,000 in the year (2020: no employee).

Key management personnel comprise 1 individual (2020: 1 individual) whose aggregate remuneration and benefits totalled £43,627 (2020: £42,647).

5. TRUSTEES AND RELATED PARTY TRANSACTIONS

No Trustee or any person connected with him or her received any remuneration, expenses or benefits during the year (2020: no Trustee).

No Trustee, or anyone connected with a Trustee, has a material interest in any of the Charity

6. DEBTORS

6.
DEBTORS
2021 2020
£ £
Trade debtors 1,015 66
Other debtors 3,021 45,347
4,036 45,413

33

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

7. CREDITORS

2021 2021 2020
£ £
Trade creditors 5,565 13,527
Other creditors 21,731 22,814
27,296 36,341
8.
UNRESTRICTED FUNDS
As at 31 March Balance Income Expenditure Transfer Balance
2021 at at
Apr 2020 Mar 2021
£ £ £ £ £
Unrestricted funds
General funds 45,169 413,958 (221,580) (140,000) 97,547
Designated funds
Building fund 45,000 - - 120,000 165,000
90,169 413,958 (221,580) (20,000) 262,547
As at 31 March Balance Income Expenditure Transfer Balance
2020 at at
Apr 2019 Mar 2020
£ £ £ £ £
Unrestricted funds
General funds 64,540 226,348 (270,719) 25,000 45,169
Designated funds
Building fund 70,000 - - (25,000) 45,000
134,540 226,348 (270,719) - 90,169

34

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

8. UNRESTRICTED FUNDS (Cont.)

Designated Building Fund

The purpose of the Building Fund is to enable the Charity to acquire its own premises at some time in the future. The Trustees are aware of their liability in terms of the current and any future lease and feel it prudent that the Building Fund remains as a separate entity.

9. RESTRICTED FUNDS

As at 31 March 2021

Balances Income Expenditure Transfer Balances
at at
Apr 2020 Mar 2021
£ £ £ £ £
Eye Clinic Services 3,324 58,053 (45,646) 10,000 25,731
Lottery Fund 8,699 89,401 (104,611) 10,000 3,489
Total 12,023 147,454 (150,257) 20,000 29,220

Eye Clinic Information and Support Services

These services provide practical and emotional support to patients with a diagnosis of permanent sight loss. They operate from within the Eye Clinic Outpatients Department at York and Scarborough Hospitals and other locations commutable from York. The staff members (Eye Clinic Liaison Officers) also work with Hospital staff on issues of service delivery for blind and partially sighted patients.

35

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

9. RESTRICTED FUNDS (Cont.)

Lottery Fund

The Lottery Community Fund was originally conceived to support our members to access activities in their own communities, however, the pandemic meant this became impossible to facilitate. The Community Lottery Fund kindly agreed to divert the funding to the Keeping in Touch project and online activity groups, to ensure visually impaired people were supported and had regular telephone contact, and were still able to engage socially despite the lockdowns and social distancing made necessary by Covid-19.

As at 31 March 2020

Balances Income Expenditure Transfer Balances
at at
Apr 2019 Mar 2020
£ £ £ £ £
Eye Clinic Services 5,837 52,432 (54,945) - 3,324
Lottery Fund - 87,539 (78,840) - 8,699
Total 5,837 139,971 (133,785) - 12,023

10. ANALYSIS OF NET ASSETS BETWEEN FUNDS

10.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Restricted
Funds
£
Designated
Funds
£
Unrestricted
Funds
£
2021
Total
Funds
£
As at 31 March
2021
Current assets
29,220
165,000
124,843
319,063
Current liabilities
-
-
(27,296)
(27,296)
29,220
165,000
97,547
291,767

36

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO

10. ANALYSIS OF NET ASSETS BETWEEN FUNDS (Cont.)

Restricted
Funds
£
Designated
Funds
£
Unrestricted
Funds
£
2021
Total
Funds
£
As at 31 March
2020
Current assets
12,023
45,000
81,510
138,533
Current liabilities
-
-
(36,341)
(36,341)
12,023
45,000
45,169
102,192

11. LEASE COMMITMENTS

Total commitments under non-cancellable operating leases are as follows:

Land and buildings
2021 2020
£ £
Due within one year 49,875 49,875
Due between two and five years 228,000 228,000
Due over 5 Years 178,125 228,000
456,000 505,875

12. Contingent Asset

At 31 March 2021, the charity had been notified of its entitlement to 1 (2020: none) residuary legacy with Probate granted, the value of which is uncertain due to either insufficient information being available or due to potential claims on the estate. At the date when the accounts were signed, no further information had been received and so this legacy has not been accrued in full.

37

YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 MARCH 2021
13.STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2020
Unrestricted
Funds
£
Designated
Funds
£
Restricted
Funds
£
2020
Total
£
275,734

14,601

374

75,610
366,319
42,687

361,817
404,504
(38,185)
-
(38,185)

140,377
102,192
87,539
-
-
52,432		 139,971 -
133,785		 133,785 6,186
-		 6,186
5,837		 12,023
-
-
-
-		 - -
-		 - -
(25,000)		 (25,000)
70,000		 45,000
188,195
14,601
374
23,178		 226,348 42,687
228,032		 270,719 (44,371)
25,000		 (19,371)
64,540		 45,169
Income from:
Donations and legacies
Other trading activities
Investment income
Income from charitable activities		 Total income Expenditure on:
Expenditure on raising funds
Expenditure on charitable activities		 Total expenditure Net (expenditure)/income
Transfers between funds		 Net Movement in funds
Balances at 1 April 2019		 Balances At 31 March 2020