Registered Charity Number: 1159188 York Blind & Partially Sighted Society CIO Operating as Mysight York Independently Examined Trustees, Report and Financial Statements For the Year Ended 31 March 2025
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO CONTENTS Charity Information Trustees, Report.................................................................................. Statement of Trustees, Responsibilities . .12 Independent Examiner's Report.........................................................13 Statement of Financial Activities........................................................15 Balance Sheet...................................................................................16 Notestothe Financial Statements..............................................17
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 2024: John Sole Annette Gamston Eleanor Tew Caroline Clifford Major David Michael Crouch Andrea Glover lain Mitchell Julie Richardson Lisa Wilcox Martin Fawcett Nicola Walker Dr Bethan O'Leary Chair Resigned 14 November 2024 Resigned 3 October 2024 Resigned 3 October 2024 Resigned 22 May 2024 Appointed 26 February 2025 Chief Executive Scott Jobson
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO CHARITY INFORMATION (Cont.) Principal Address and Address for General Enquiries Ground Floor 84-86 Walmgate, York Y019TL Tel: 01904 636269 htyork.or Independent Examiner Jessica Lawrence FCA Azets Audit Services Limited 12 King Street Leeds LS12HL Bankers Unity Bank plc 9 Brindley Place Birmingham B12HB Natwest 250 Bishopsgate London EC2M 4AA Virgin Money Jubilee House Newcastle-upon-Tyne NE3 4PL
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Chairman's Report Dear Members, Partners, and Supporters, This past year has been one of consolidation planning and preparing for the future with the golden thread of sustainability to ensure Mysight York is here to support people with visual impairments in York now and the future. The beginning of the year raised the opportunity to tender for York City Council Sensory contract that supports people with a Visual Impairments and or a Hearing Impairment. Although this was considered in the context that Mysight delivers complementary Visual Impairment ServIS at the time of need and free to recipients. The contract would not have been financially viable to tender for and highlighted the restriction on Mysight constitution and its enactment. All involved with the decommissioning of the old premises and finding and setting up the new premiers have gone beyond normal human effort. During this time setting up the new service delivery point at The Community Stadium (as a pilot) and managing working from home and delivering services during the extended transition period that was thwart with legal processes. Although the account balance at the end of the year is positive and restricted funding has been secured for 2025 -2026 along with a reduction in operation costs, the Trustees are mindful that we operate in a very volatile world where both RNIB and Guide Dogs have redUd staffing to balance their books to match income. We cannot be complacent. To this end a new strategy has been developed to take Mysight York to 2028 and beyond clearly stating Our Ambitions to: Empower and equip local people with sight loss to make confident choices about their lives. Amplify the voices of blind and partially sighted people, ensuring their lived experiences shape serrfices and policies. Champion inclusivity and accessibility to remove barriers and create a sight-inclusive society. Embed the Eye Care Support Pathway into Mysight York's services, ensuring better access to information, emotional support, and practical resources at all stages of a person's sight loss journey.
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Chairman's Report (Cont.) Strengthen Mysight York as a resilient and effective organisation, ensuring long-term sustainability. Looking forward to 2025 -2026 the Trustees and staff will be working on delivering the strategy including consulting on the Mysight York Constitution. Sustainable income generation and a programme of engagement on how Mysight York can continue to develop and deliver what is needed, when it is needed and free at the point of delivery. All this is only possible by your continued support and generosity as we do not receive any government or local authority funding. Thank you for your continued support. Sincerely, John Sole Chairman Mysight York
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 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 York Blind & Partially Sighted Society (the "Charity") was registered as a CIO on 13 November 2014, number 1159188, SUCeding York Blind and Partially Sighted Society (number 508914) which is now a linked Charity. On 1 April 2015, the activities 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 Ob'ectives and Activities In planning the activities of the organisation, the Trustees have due regard to their duty to meet the Charity Commission's requirements 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. The object of the Charity is: To promote the welfare of people who are blind, partially sighted or substantially and permanently disabled by defective vision. The aims are" _ To provide a range of services designed to meet the needs of visually impaired people including an Equipment and Information Centre and Outreach facilities. To promote the needs of visually impaired people to statutory and voluntary organisations. To maintain an up to date record of visually impaired people, whilst ensuring compliance with the GDPR and ePrivacy regulations. Any other activities deemed to be desirable to further the welfare of visually impaired people.
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The Society's Mission is to "advocate, develop and provide services and facilities which enable people who are blind or partially sighted achieve independence with dignity, in all aspects of life and sectors of Society" Our services are available to any visually impaired person in York and surrounding areas, plus hislhersupporters and professional staff. Free membership of Mysight York is available automatically to anyone registered blindlseverely sight impaired or partially sightedlsight impaired, and to any visually impaired person in need of services. It should be noted that services are provided free of charge generally. As our memberluser base increases, there is an added burden around cost, which we need to fund. We receive no Government funding and we are enormously reliant on our own fundraising activities, in a market which is becoming ever more competitive to secure funding. Legacies and donations are vitally important to ensure continued sustainability of Mysight York and as we have seen over the past 3 years, when these are not as frequent or substantial we can face difficulties. It will vitally important that we can continue to raise our profile to meet these objectives. A continued focus of both staff and Trustees will be on how we continue to provide the services in an efficient manner. how we can control our costs and optimise our income streams and where best to do this from. Chief Executive's Introduction - Scott Jobson It is with pride and gratitude that I present this year's Annual Report, marking a period of meaningful progress, courageous decisions, and renewed purpose for Mysight York. In 2024 - 2025, we strengthened our foundations, expanded our reach, and took bold steps to ensure that blind and partially sighted people across York continue to receive high-quality, compassionate, and practical support - free at the point of need. I'd like to echo our Chair, John Sole, in acknowledging the year as one of strategic consolidation, thoughtful reflection, and forward planning. Our shared vision remains clear: to be a sustainable, responsive, and inclusive organisation that delivers for our community not just today, but for the long term.
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 One of the key decisions this year was our choice not to tender for the City of York Council's dual sensory contract. While a difficult call, it led to important internal reflection, particularly around the limits of our current constitution. As a result, we have launched a wide-ranging consultation with our members and stakeholders, aimed at modernising our governance and increasing our agility and resilience for the future. We also relocated our city centre base to Walmgate, a more accessible and flexible premises that supports a better service experience for all. This major move was handled with professionalism, creativity, and deep care, thank you to our staff, volunteers and supporters who made it possible. Alongside our move, we launched one of our most exciting new services" the Community Stadium Sight Support Servi. Based at York Community Stadium Eye Clinic, this initiative represents a major step forward in extending our reach. It now forms a core part of our new'triangle of support," together with York Hospital and our Walmgate office. The stadium pilot enables us to explore how to meet people at a critical moment in their sight loss journey, when they most need emotional and practical support. It gives us valuable insights into when and where people prefer to engage with us. These lessons are now shaping our future approach, ensuring we meet people where they need us most, in ways that are accessible, timely, and sustainable. Throughout the year, demand for our services has been high and we have responded with energy, compassion, and professionalism. Our Equipment and Information Centre remains a leading hub of personalised advice and hands-on technology support. Our befriending service continues to offer vital social connection for those who need it most. Our wide range of groups and activities brings people together, offering peer support, learning opportunities, creative exploration, and a strong sense of community. And through awareness training, we are helping York become a more inclusive and sight-loss-aware city. We also continued to deliver our Community Connect Project, funded by the National Lottery. This initiative has enabled powerful collaborations and creative activities that are helping to reimagine York as a truly Sight Loss Friendly City.
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Thanks to strong financial stewardship and the generous backing of our supporters, we ended the year in surplus. Restricted funding is in place to protect key services through 2025 - 2026, but we remain acutely aware of the challenges ahead and the need for continued investment in this life-changing work. Our new strategy for 2025 - 2028 will focus on five core ambitions: Support people with sight loss to live independently and with confidence, by providing timely, personalised advice, tools, and emotional support. Ensure the voices of blind and partially sighted people are heard and valued, shaping not only our services but also local policy and decision-making. Promote greater acSsibl11tY and inclusion across York, working with partners to remove barriers and raise awareness through training and advocacy. Embed sight loss support throughout every stage ofthe eye care journey, by fully aligning with the Eye Care Support Pathway and joining up health, social care, and community services. Secure a strong, sustainable future for Mysight York, with resilient finances, empowered staff and volunteers, and a clear vision for growth and innovation. To everyone who makes this work possible: our staff, volunteers, members, funders and partners - thank you. I would also like to extend special thanks to our Chair and Trustees, whose leadership. expertise and vision have helped shape a clear path forward... one grounded in community, inclusion, and resilience. To those considering working with or supporting us: we invite you to join us. We are proud of what we've achieved, and even more excited for what comes next. Together, we are building a more inclusive York and ensuring that no one faces sight loss alone. Financial Review The Society sets an annual budget that is approved by the Trustees prior to the start of the financial year. Our full year income of £463,521 exceeded our expenditure of £408,645 in this financial year. This produced a final result delivering a £54,876 surplus. In comparison, the 2023124 financial year had full year income of £357,251 which was exceeded by expenditure of £357,546. This produced a final result of a £295 deficit.
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Financial Review Cont. Our recent levels of income can be further analysed as follows: 2024125 2023124 2022123 Local authority I CCG funding Donations, trusts, community fundraising Legacies Equipment sales Lottery projects TPT projects Other 29,836 28,415 25,832 141,850 129,836 106,773 165,690 5,332 119,764 20,344 8,992 138,523 29,675 1,466 357,251 70,043 10,853 46,000 24,787 1,026 285,314 1,049 463,521 Total The reduction in community fundraising and other income during 2022123 continued to reflect the impact of Covid-19. Legacy funding has continued to enable the Society to deliver the services its users value so highly and our thanks go to members, estates for their continued support. Reserves policy and going concern Free reserves of £25,096 were held at 31 March 2025 (2024.. £42,676). 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 charity has opted to remove the designated Building Fund going forward. The policy of the Executive Committee is that the Society should retain free reserves covering 3 to 4 months, operating expenditure.
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Key Management Remuneration The pay policy ofstaff 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's annual general meeting but can offer 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. 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: deliver the activities identified in our Business Plan; continue to provide, develop and enhance the current range of core services and activities. consolidate and further develop fundraising activities so we will not be reliant on legacies" improve training and development of staff, trustees and volunteers. 10
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 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. Current staff Scott Jobson Barbara Fairs Deborah Wheller Catherine Bamford Helen Flett Vicky Smith Louise Railton Lydia Wrightson Bex Wood Karen Dransfield Chief Executive Deputy Chief Executive Sight Support Service Manager Befriending Manager Eye Clinic Liaison Officer Community Involvement Officer Community Engagement OffIr Community Connector Sight Support Adviser Sight Support Adviser 1511012025 This reportwas approved by the Trustees on.................. and signed on its behalf by: John p SGIG J Sole (Chair) Andrea Glover (Vice Chair)
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO STATEMENT OF TRUSTEES. RESPONSIBILITIES The Trustees are responsible for preparing the Trustees, Annual Report and the 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: select suitable accounting policies and then apply them consistently. observe the methods and principles in the Charities SORP. make judgments and estimates that are reasonable and prudent. state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements" and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business. 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's website. Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 12
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO I report to the Trustees on my examination of the accounts of the York Blind & Partially Sighted Society CIO for the year ended 31 March 2025. 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 l 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 you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of the Trust's accounts carried out under 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 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- accounting records were not kept in respect of the Trust as required by section 130 of the Act; or the accounts do not accord with those records; or 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. 13
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO Independent Examiner's Statement (Cont) 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. 1611012025 Jesscia Lawrence FCA Azets Audit Services Limited 12 King Street Leeds LS12HL 14
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YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Note FIXED ASSETS IT Equipment 1,537 CURRENT ASSETS Stock Debtors Cash in bank and in hand 9,554 28,480 183,538 10,447 42,058 124,706 221,572 177,211 LIABILITIES: Amounts falling due within one year Creditors and accruals 15,074 24,052 NET CURRENT ASSETS 206,498 153,159 TOTAL ASSETS LESS CURRENT LIABILITIES 11 208,035 153,159 REPRESENTED BY: FUNDS Unrestricted Designated - building fund Restricted 25,096 42,676 10 182,939 110,483 11 208,035 153,159 1511012025 The financial statements were approved by the Trustees on................... and signed on its behalf by: Jok)n p gole J Sole (Chair) Andrea Glover (Vice Chair) Charity Registration No.. 1159188 16
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 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. Ground Floor, 84-86 Walmgate, York, Y01 9TL. 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 2019) ("Charities SORP {FRS102)"), the Financial Reporting Standard applicable in the UK and Ireland {"FRS 102"), and the Charities Act 2011. The financial statements have been prepared to give a 'true and fair, view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair, view. This departure has involved following Charities SORP (FRS 102) rather than Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. 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 At the time of approving the financial statements, the trustees have a reasonable expectation that the company 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. 17
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting Policies (Cont) Income Income is recognised in full in the Statement of Financial Activities {"SoFA") 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. Expenditure Expenditure is included in the SOFA on an accrual's 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. Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases- IT Equipment 25 % Straight Line Tangible fixed assets costing more than £1,000 are capitalised. 18
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting Policies (Cont.) The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or changed to the statement of financial activities. 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 employee's services are received. 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. Stock Stock is valued at the lower of cost and net realisable value. Financial instruments The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all 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. 19
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting Policies (Cont) 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. 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 paty 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's 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. 20
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting Policies (Cont) Critical accounting estimates and judgements In the application of the Charity's accounting policies, the Trustees are required to 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. 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. Legacies Legacies are recognised as income when probate has been granted, the charity has established its entitlement to the funds and where sufficient information is available to allow it to measure its entitlement. 21
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 INCOME Year ended 31 March 2025 Unrestricted Restricted Funds Funds 2025 Total Funds Grants NHS Humber and North Yorkshire Integrated Care Board: Equipment and Information Centre Lottery Project Other Grant su 12,140 12,140 119,764 119,764 44,664 44,664 176,568 176,568 ort Donations Le acies Donations and le 55,539 165,690 221,229 55,539 165,690 221,229 acies Total donations, grants and le acies 221.229 176,568 397,797 22
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 INCOME (Cont.) Year ended 31 March 2025 (Cont.) Unrestricted Restricted Funds Funds 2025 Total Funds Other trading activities: Community fundraising Income from work Total tradin activities 14,287 3,210 17,497 14,287 3,210 17,497 Investment income Bank interest 799 799 Income from charitable activities: Hospital Eye Clinic Service NHS Humber and North Yorkshire Integrated Care Board York Hospital Sales of equipment and aids Social and group activities Sundr income Total income from charitsble activities 11,330 29,836 11,330 29,836 5,332 680 250 5,332 680 250 6,262 41,166 47,428 Total income 245,787 217,734 463,521 During the year donations of £1,680 (2024: £1,659) were received from Trustees of the Society. 23
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 INCOME (Cont.) Year ended 31 March 2024 Unrestricted Restricted Funds Funds 2024 Total Funds Grants Vale of York Clinical Commissioning Group: Equipment and Information Centre Lottery Project Other TPT Pro 14,140 14,140 138,523 138,523 3,550 3,550 29,675 29,675 185,888 185,888 ect Grant support Donations Le acies 89,632 20,344 109,976 89,632 20,344 109,976 Donations and legacies Total donations, grants and acies 109,976 185,888 295,864 Other trading activities: Community fundraising Income from work 4,510 4,940 4,510 4,940 Total tradin activities 9,450 9,450 Investment income Bank interest 657 657 24
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 2025 2. INCOME (Cont.) Year ended 31 March 2024 (Cont.) Unrestricted Restricted Funds Funds 2024 Total Funds Income from charitable activities: NHS Humber and North Yorkshire Integrated Care Board York Hospital Sales of equipment and aids Social and group activities Sund income Total income from charitable activities 11,330 28,415 11,330 28,415 8,992 1,734 809 8,992 1,734 809 11,535 39,745 51,280 Total income 131,618 225,633 357,251 25
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 EXPENDITURE Year ended 31 March 2025 Unrestricted Restricted Funds Funds 2025 Total Funds Other Total ex 1,268 1,268 1,268 1,268 enditure on raisin funds Expenditure on charitable activities Salaries (Note 4) Rent, rates and service charges Cost of equipment sold Depreciation Professional fees Independent Examination Lottery funding - overheads Staff IT Insurance Consultancy Maintenance Stationery and photocopying Sundry expenses Postage Bank charges Newsletter Phone Social activities Benenden Funding Other costs Total expenditure on charitable activities 186,848 10,359 9,505 172 10,271 1,750 107,369 294,217 10,359 9,505 172 10,271 1,750 34,308 3,196 2,588 120 14,163 1,189 1,742 412 643 3,192 1,656 72 3,300 14,522 34,308 3,196 2,588 120 14,163 1,189 1,742 412 643 3,192 1,656 72 3,300 301 14,221 262,099 145,278 407,377 Total ex enditure 263,367 145,278 408,645 26
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 EXPENDITURE (Cont.) Year ended 31 March 2024 Unrestricted Restricted Funds Funds 2024 Total Funds Other Total ex 4,260 4,260 4,260 4,260 enditure on raisin funds Expenditure on charitable activities Salaries (Note 4) Rent, rates and service charges Cost of equipment sold Professional fees Independent Examination Lottery funding: overheads Staff IT Insurance Consultancy Maintenance Stationery and photocopying Sundry expenses Postage Bank charges Newsletter Phone Social activities TPT funding - overheads Other costs Total expenditure on charitable activities 133,238 16,728 5,708 7,585 2,400 120,859 253,827 16,728 5,708 7,585 2,400 48,198 1,700 1,514 2,096 1,375 1,094 2,001 303 936 2,107 1,065 159 198 4,292 48,198 1,700 1,514 1,596 1,375 1,094 2,001 303 936 2,107 1,065 159 500 198 14 4,278 183,787 169,499 353,286 Total ex enditure 188,047 169,499 357,546 27
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 STAFF COSTS 2025 2024 Total staff costs comprise: Gross salaries Employer's national insurance Pension contributions 265,182 20,270 8,765 294,217 230,312 16,233 7,283 253,827 Average number of employees No employee received remuneration more than £60,000 in either year. Key management personnel comprise 1 individual (2024: 1 individual) whose aggregate remuneration and benefits totalled £53,089 (2024: £49,131). TRUSTEES AND RELATED PARTY TRANSACTIONS No Trustee or any person connected with him or her received any remuneration, expenses or benefits during the year (2024: no Trustee). No Trustee, or anyone connected with a Trustee, has a material interest in any of the Charity's transactions. There were no other related party transactions in either the current or prior year. 28
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 TANGIBLE FIXED ASSETS IT Equipment Total Cost At 1 April 2024 Additions At 31 March 2025 Depreciation and impairment At 1 April 2024 Depreciation charged in year At 31 March 2025 172 172 172 172 Carrying amount At 31 March 2025 At 31 March 2024 DEBTORS 2025 2024 Trade debtors Other debtors 25 42,033 42,058 28,480 28,480 8. CREDITORS 2025 2024 Trade creditors Other creditors 5,556 9,518 15,074 10,258 13,794 24,052 29
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 UNRESTRICTED FUNDS As at 31 March 2025 Balance Income Expenditure Transfer 1 April 2024 Balance 31 March 2025 Unrestricted funds General funds 42,676 245,787 (263,367) 25,096 Designated funds Buildin fund 42,676 245,787 263,367 25,096 As at 31 March 2024 Balance Income Expenditure Transfer 1 April 2023 Balance 31 March 2024 Unrestricted funds General funds 34,105 131,618 (188,047) 65,000 42,676 Designated funds Buildin fund 65,000 65,000 99,105 131,618 188,047 42,676 Designated Building Fund The purpose of the Building Fund was to enable the Charity to acquire its own premises at some time in the future. 30
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 10. RESTRICTED FUNDS As at 31 March 2025 Balance Income Expenditure Transfer Balance 31 March 2025 2024 Eye Clinic Services Lottery Fund TPT Fund Other 63,976 29,836 (1,347) 119,764 18,334 29,020 (30,145) (111,833) 63,667 6,584 18,834 93,854 68,134 (3,300) Total 110,483 217,734 (145,278) 182,939 Eye Clinic Information and Support Services These serrfices 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. Lottery Fund The 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 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. 31
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 10. RESTRICTED FUNDS (Cont) TPT Fund The Thomas Pocklington Trust Fund was conceived to provide funding for a visually impaired intern, a children's project, and an employment advisor. As at 31 March 2024 Balances Income Expenditure Transfer Balances 31 March 2024 2023 Eye Clinic Services Lottery Fund Other TPT Fund Total 64,331 28,415 (12,982) 138,523 29,020 3,000 29,675 54,349 225,633 (28,770) (126,888) 63,976 (1,347) 29,020 18,832 110,483 13,841 (169,499) 11. ANALYSIS OF NET ASSETS BETWEEN FUNDS As at 31 March 2025 Restricted Funds Designated Unrestricted Funds Funds 2025 Total Funds Tangible assets Current assets Current liabilities 1,537 1,537 38,633 221,572 15,074 15,074 182,939 182,939 25,096 208,035 As at 31 March 2024 Restricted Funds Designated Unrestricted Funds Funds 2024 Total Funds Current assets Current liabilities 110,483 66,728 177,211 24,052 24,052 110,483 42,676 153,159 32
YORK BLIND & PARTIALLY SIGHTED SOCIETY CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 12. LEASE COMMITMENTS Total commitments under non-cancellable operating leases are as follows: Land and buildings 2025 2025 Due within one year Due between two and five years Due over five ears 17,500 32,083 13,538 49,583 13,538 33
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