Kirklees Visual Impairment Network
Charity number 1160580
Annual Report and Financial Statements
for the year ended 31 March 2023
Kirklees Visual Impairment Network
Annual Report and Financial Statements for the year ended 31 March 2023
| Contents | Page |
|---|---|
| Trustees' report | 2 to 3 |
| Examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the accounts | 7 to 13 |
Prepared by West Yorkshire Community Accountancy Service CIO
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Kirklees Visual Impairment Network
Trustees' report for the year ended 31 March 2023
Reference and administrative details of the charity, its trustees and advisors
The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates
Position Dates David Quarmby Chair Moin Valli Fayyaz Musa Julie Howard Treasurer Aisha Saiyad Vivs Long-Ferguson Ian Beverley Daniel Owen
Resigned 28th September 2022 Appointed 3rd August 2022 Registered in England and Wales
Charity number
1160580
Outlookers is the working name for Kirklees Visual Impairment Network
Registered and principal address
Bankers
LG12 Brian Jackson House Virgin Bank New North Parade 40 New Street Huddersfield Huddersfield HD1 5JP HD1 2BT
Independent examiner
E J Beverley FCCA Stringer House 34 Lupton Street Leeds LS10 2QW
West Yorkshire Community Accountancy Service CIO
Structure, governance and management
The charity is a Charitable Incorporated Organisation (CIO) formed on 23 February 2015 and is governed by a constitution as amended on 22 October 2018.
The planned merger with the Society for the Blind of Dewsbury, Batley and District took place on 1 April 2022 when the Society for the Blind of Dewsbury, Batley and District transferred all its assets and liabilities to Kirklees Visual Impairment Network.
Method of recruitment and appointment of trustees
The trustees of the charity are appointed by the members at the AGM.
Objectives and activities
The charity's objects
The object of the CIO is to relieve the needs of blind and partially sighted (visually impaired) people who live, work or study in Kirklees and the surrounding area. Particularly but not exclusively by:
a) providing equipment, services and advice which will enable them to live more independently;
b) providing social and recreational activities designed to improve their quality of life.
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Kirklees Visual Impairment Network
Trustees' report (continued) for the year ended 31 March 2023
Objectives and activities (continued)
The charity's main activities
Kirklees Visual Impairment Network (KVIN) is a disabled user led charity run by and for VIs (blind and visually impaired people). With support from sighted volunteers our VI volunteers provide training and support in the use of various technologies to improve the lives of other VIs.
Public benefit statement
In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular disabled led peer support and training in technologies which can help VIs remain independent and reduce social isolation.
Achievements and performance
This year has been one of development and transition. We continued our core activities of one to one technology tuition and peer support groups, running 144 sessions across our 3 face to face and 48 in our online groups. We have 364 active members and dealt with 1105 one to one advice queries. As we continued to emerge from the pandemic new referrals gathered pace and we received 160 during the year.
We also commenced our Into the Valleys project, thanks to the support of Northern Rail. We established new monthly groups in Holmfirth and Meltham. Support for the Holmfirth group allowed it to become twice monthly from November 2022. As part of this project, we also reached out to other local community groups, supported housing complexes and raised awareness of eye health. The project reached 565 people through 44 events during its year of operation.
Our model of taking our services to the heart of communities was further developed in our Do Something Now project. From January 2023, we established a twice monthly group in Cleckheaton which quickly attracted around 12 members with sight loss. We also launched in Birstall in March 2023.
At the end of December 2022 we said a fond farewell to our CEO, Chris Stephen. Chris’s impact on the development of the organisation is impossible to quantify here and we thank her for all that she has done.
We continued the process of securing a financially stable future for the Whitfield Centre and now host local community groups and activities. We have also secured tenants for the office space.
We ended the year with the news that we had secured a further 3 years of lottery funding. This will commence in the next financial year.
Financial review
The net income for the year was £8,914, including net income of £11,540 on unrestricted funds and net expenditure of £2,626 on restricted funds.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £178,535.
The charity's reserves policy is to hold 3 months running costs as a minimum to cover unexpected events.
Approved by the board of trustees on 20/09/2023
David Quarmby (Trustee)
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Kirklees Visual Impairment Network
Independent examiner's report to the trustees of Kirklees Visual Impairment Network
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2023, which are set out on pages 5 to 13.
Responsibilities and basis of report
As the charity trustees of the CIO 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 CIO's accounts as carried out under section 145 of the 2011 Act. 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:
1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records; or
- 3 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.
E J Beverley FCCA
29/09/2023
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
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Kirklees Visual Impairment Network
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 31 March 2023
| Notes 2023 Unrestricted funds Income from: £ Grants and donations (2) 2,507 Contract income 20,000 Activity income 100 Sales and fees 144 Rental income 48,508 Fundraising 11,865 Investment income 4,636 Other income 16 ATW Support Worker Reimbursement 11,334 Consultancy fees 3,697 Total income 102,807 Expenditure on: Salaries, NI and pension (3) 41,197 Payroll costs - Freelance staff - Travel 503 Staff and volunteer expenses 1,703 Training 2,672 Activity costs 1,288 Equipment and software 1,704 Room hire 1,825 Rates and water 1,353 Heat and light 13,488 Repairs and maintenance 1,870 Insurance 4,623 Security 888 Office costs - Telephone 551 Printing, stationery and postage 612 Advertising and publicity 66 Licences and subscriptions 1,681 Fundraising 1,180 Sundry costs 74 Accountancy and independent examination 1,320 Legal and professional 2,573 Bank charges - Depreciation 13,675 Cleaning and waste collections 1,517 Total expenditure 96,363 Net income / (expenditure) 6,444 Transfers between funds (4) 5,096 Net movement in funds 11,540 Fund balances brought forward 614,941 Fund balances carried forward (4) 626,481 |
2023 Restricted funds £ 116,828 - - - - - - - - - 116,828 90,454 930 860 48 1,709 140 193 1,324 1,746 - - 8 1,856 - 11,165 678 679 360 2,193 - 15 - - - - - 114,358 2,470 (5,096) (2,626) 41,480 38,854 |
2023 Total funds £ 119,335 20,000 100 144 48,508 11,865 4,636 16 11,334 3,697 219,635 131,651 930 860 551 3,412 2,812 1,481 3,028 3,571 1,353 13,488 1,878 6,479 888 11,165 1,229 1,291 426 3,874 1,180 89 1,320 2,573 - 13,675 1,517 210,721 8,914 - 8,914 656,421 665,335 |
2022 Total funds £ 133,304 20,000 9,215 1,718 26,220 3,434 67 - - 193,958 115,075 770 2,889 218 3,133 240 9,294 3,439 769 1,307 5,469 9,709 5,096 762 5,545 727 1,397 358 3,789 1,081 80 1,200 13,152 41 8,765 964 195,269 (1,311) - (1,311) 657,732 656,421 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
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Kirklees Visual Impairment Network
Balance sheet
| as at 31 March 2023 2023 Unrestricted £ Fixed assets Tangible assets (5) 447,946 Total fixed assets 447,946 Current assets Debtors and prepayments (6) 5,606 Cash at bank and in hand (7) 182,152 Total current assets 187,758 Current liabilities: amounts falling due within one year Creditors and accruals (8) 9,223 Total current liabilities 9,223 Net current assets / (liabilities) 178,535 Net assets 626,481 Funds Unrestricted funds 626,481 Restricted funds - Total funds 626,481 |
2023 Restricted £ - - 356 38,498 38,854 - - 38,854 38,854 - 38,854 38,854 |
2023 Total £ 447,946 447,946 5,962 220,650 226,612 9,223 9,223 217,389 665,335 626,481 38,854 665,335 |
2022 Total £ 459,812 459,812 2,359 251,909 254,268 57,659 57,659 196,609 656,421 614,941 41,480 656,421 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 20/09/2023
David Quarmby (Trustee)
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Kirklees Visual Impairment Network
Notes to the accounts
for the year ended 31 March 2023
1 Accounting policies
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 financial statements 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 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
There has been no change to the accounting policies since last year.
The merger with the charity Society for the Blind of Dewsbury, Batley and District is a merger as defined by Charities SORP and has therefore been accounted for as such with the comparative figures being amended to reflect the merged organisations. Please see note 10.
Going concern
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
Incoming resources
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
Grants and donations
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
Expenditure and liabilities
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
Taxation
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
Tangible fixed assets
Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows:
Freehold land: nil Freehold buildings: over 50 years Fixtures and Fittings: over 10 years
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Kirklees Visual Impairment Network
Notes to the accounts
for the year ended 31 March 2023
1 Accounting policies continued
Pensions
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
Leases
Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.
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Kirklees Visual Impairment Network
Notes to the accounts continued
for the year ended 31 March 2023
| 2 Grants and donations The National Lottery (TNL) Northern Rail (NR) Kirklees Council (KMC) Health Your Way Inclusive Volunteering Fund Energy Doctor Third Sector Leaders Visionary Locala Legacies Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions |
2023 Unrestricted funds £ - - - - - - - - - - 2,507 2,507 |
2023 Restricted funds £ 45,680 42,618 22,906 - - - 3,644 1,980 - - - 116,828 |
2023 Total funds £ 45,680 42,618 22,906 - - - 3,644 1,980 - - 2,507 119,335 2023 £ 125,505 8,150 (5,000) 2,996 131,651 |
2022 Total funds £ 76,133 - 33,096 1,500 515 250 - - 1,840 11,298 8,672 133,304 2022 £ 109,180 7,150 (4,000) 2,745 115,075 |
|---|---|---|---|---|
The average number of employees during the year was 9.5, being an average of 4.7 full time equivalent (2022: 8.8, 4.9 FTE). There were no employees with emoluments above £60,000.
| Defined contribution pension scheme | 2023 | 2022 |
|---|---|---|
| £ | £ | |
| Costs of the scheme to the charity for the year | 2,996 | 2,745 |
| Amount of any contributions outstanding at the year end | - | - |
| Amount of any contributions prepaid at the year end | - | - |
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Kirklees Visual Impairment Network
Notes to the accounts continued
for the year ended 31 March 2023
| 4 Restricted funds TNL - Reaching Communities Groundwork Tesco Batley KMC Keep fit One Community Covid 19 fund KMC Community Champions One Community NR Rural Communities project Locala KMC Do Something Now Living Well with Sight Loss Open to All Winter Messaging |
Balance b/f £ 26,127 2,665 613 525 8,858 1,500 - 1,192 - - - - 41,480 |
Incoming £ 45,680 - - - - 1,500 42,618 - 22,906 1,980 378 1,766 116,828 |
Outgoing £ 71,140 - - - 2,027 631 31,350 - 8,832 - 378 - 114,358 |
Transfers £ - - - - - - (5,096) - - - - - (5,096) |
Balance c/f £ 667 2,665 613 525 6,831 2,369 6,172 1,192 14,074 1,980 - 1,766 38,854 |
|---|---|---|---|---|---|
Fund name
TNL - Reaching Communities Groundwork Tesco Batley
KMC Keep fit One Community Covid 19 fund KMC Community Champions
One Community NR Rural Communities project
Purpose of restriction
Towards the Smart VIs project for 5 years.
Towards volunteer sighted guide training costs including travel, publicity and equipment.
Towards a Keep Fit programme for VIs.
Covid emergency fund.
The Community Champions project, delivered with the use of our mobile sight loss centre, was aimed at raising awareness of the need for Covid vaccination and testing as well as the more general promotion of our services. To run a working age group.
Funding from Northern Rail to take our services into the rural communities of South Kirklees through the use of our mobile sight loss centre, and visits to supported housing schemes. We will provide one to one support and establish new groups.
The transfer relates to management costs.
Locala
KMC Do Something Now
Living Well with Sight Loss Open to All Winter Messaging
For a project to trial hybrid technology so that people could attend meetings either face to face or online.
The Do Something Now project allows us to build on the work of Northern Rail and take our services into local communities across Kirklees, both urban and rural. We will provide one to one support and establish new groups.
Towards running courses and equipment for the course.
Towards encouraging volunteering and making it a welcoming environment. Towards running courses and equipment for the course.
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Kirklees Visual Impairment Network
Notes to the accounts continued
for the year ended 31 March 2023
| 5 6 7 **8 ** |
Tangible assets Cost At 1 April 2022 Additions Disposals At 31 March 2023 Depreciation At 1 April 2022 Charge for year At 31 March 2023 Net book value At 31 March 2023 At 31 March 2022 Debtors and prepayments Debtors Prepayments Accrued income Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Creditors Accruals Deferred income (see note below for analysis) Taxation and social security Other creditors |
£ 360,000 - - 360,000 45,200 7,200 52,400 307,600 314,800 Freehold Buildings |
£ 130,934 - (9,040) 121,894 - - - 121,894 130,934 Land: Car park/Garden |
£ 69,713 10,849 - 80,562 55,635 6,475 62,110 18,452 14,078 2023 £ - 535 5,427 5,962 2023 £ 220,511 139 220,650 2023 £ - 2,921 3,369 1,433 1,500 9,223 Fixtures and Fittings |
Total £ 560,647 10,849 (9,040) 562,456 100,835 13,675 114,510 447,946 459,812 2022 £ 925 1,434 - 2,359 2022 £ 251,757 152 251,909 2022 £ 8,388 2,009 44,501 1,161 1,600 57,659 |
|---|---|---|---|---|---|
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Kirklees Visual Impairment Network
Notes to the accounts continued
for the year ended 31 March 2023
9 Related party transactions
Trustee expenses
No trustee received any expenses during this year or the previous year.
Trustee remuneration and benefits
No trustee received any remuneration or benefit during this or the previous year.
Remuneration and benefits received by key management personnel
The total employee benefits received by key management personnel were £40,087 (previous year: £33,647).
10 Disclosures relating to the merger
Analysis of principal SoFA components for the current reporting period
| KVIN Soc for Blind Charity (pre-merger) (pre-merger) (post merger) £ £ £ Total income 577,148 - 219,635 Total expenditure - 577,148 210,721 Net income/(expenditure) 577,148 (577,148) 8,914 Other gains/(losses) - - - Net movement in funds 577,148 (577,148) 8,914 Analysis of principal SoFA components for the previous reporting period KVIN Soc for Blind £ £ Total income 175,224 55,474 Total expenditure 144,819 87,190 Net income/(expenditure) 30,405 (31,716) Other gains/(losses) - - Net movement in funds 30,405 (31,716) Total funds brought forward 48,868 608,864 Total funds carried forward 79,273 577,148 Analysis of net assets at the date of merger KVIN Soc for Blind £ £ Net assets 79,273 577,148 Represented by: Unrestricted funds 38,985 575,956 Restricted income funds 40,288 1,192 Total funds 79,273 577,148 |
Combined total £ 796,783 787,869 8,914 - 8,914 Combined total £ 230,698 232,009 (1,311) - (1,311) 657,732 656,421 Combined total £ 656,421 614,941 41,480 656,421 |
|---|---|
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Kirklees Visual Impairment Network
Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2023
| 2023 2022 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 2,507 32,735 Contract income 20,000 20,000 Activity income 100 9,215 Sales and fees 144 1,718 Rental income 48,508 26,220 Fundraising 11,865 3,434 Investment income 4,636 67 ATW Support Worker Reimburseme 11,334 - Consultancy fees 3,697 - Total income 102,807 93,389 Expenditure Salaries, NI and pension 41,197 52,717 Payroll costs - - Freelance staff - - Travel 503 91 Staff and volunteer expenses 1,703 950 Training 2,672 240 Activity costs 1,288 9,294 Equipment and software 1,704 1,644 Room hire 1,825 596 Rates and water 1,353 1,307 Heat and light 13,488 5,469 Repairs and maintenance 1,870 9,709 Insurance 4,623 4,027 Security 888 762 Office costs - - Telephone 551 727 Printing, stationery and postage 612 1,069 Advertising and publicity 66 358 Licences and subscriptions 1,681 1,780 Fundraising 1,180 1,081 Sundry costs 74 38 Accountancy and independent exam 1,320 600 Legal and professional 2,573 13,094 Bank charges - 41 Depreciation 13,675 8,765 Cleaning and waste collections 1,517 964 Total expenditure 96,363 115,323 Net income / (expenditure) 6,444 (21,934) Transfers between funds 5,096 158 Net movement in funds 11,540 (21,776) Fund balances brought forward 614,941 636,717 Fund balances carried forward 626,481 614,941 |
2023 Restricted funds £ 116,828 - - - - - - - - 116,828 90,454 930 860 48 1,709 140 193 1,324 1,746 - - 8 1,856 - 11,165 678 679 360 2,193 - 15 - - - - - 114,358 2,470 (5,096) (2,626) 41,480 38,854 |
2022 Restricted funds £ 100,569 - - - - - - - - 100,569 62,358 770 2,889 127 2,183 - - 1,795 173 - - - 1,069 - 5,545 - 328 - 2,009 - 42 600 58 - - - 79,946 20,623 (158) 20,465 21,015 41,480 |
2023 Total funds £ 119,335 20,000 100 144 48,508 11,865 4,636 11,334 3,697 219,635 131,651 930 860 551 3,412 2,812 1,481 3,028 3,571 1,353 13,488 1,878 6,479 888 11,165 1,229 1,291 426 3,874 1,180 89 1,320 2,573 - 13,675 1,517 210,721 8,914 - 8,914 656,421 665,335 |
2022 Total funds £ 133,304 20,000 9,215 1,718 26,220 3,434 67 - - 193,958 115,075 770 2,889 218 3,133 240 9,294 3,439 769 1,307 5,469 9,709 5,096 762 5,545 727 1,397 358 3,789 1,081 80 1,200 13,152 41 8,765 964 195,269 (1,311) - (1,311) 657,732 656,421 |
|---|---|---|---|---|
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