2024-03-31-accounts - Kirklees Visual Impairment Network

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Kirklees Visual Impairment Network

Charity number 1160580

Annual Report and Financial Statements for the year ended 31 March 2024

Kirklees Visual Impairment Network

Annual Report and Financial Statements for the year ended 31 March 2024

Contents	Page
Trustees' report	2 to 4
Examiner's report	5
Statement of financial activities	6
Balance sheet	7
Notes to the accounts	8 to 13

Prepared by West Yorkshire Community Accountancy Service CIO

Kirklees Visual Impairment Network

Trustees' report for the year ended 31 March 2024

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

David Quarmby Chair Moin Valli Fayyaz Musa Julie Howard Treasurer Aisha Saiyad Ian Beverley Daniel Owen Gillian Elisabeth Hughes

Charity number

1160580

Resigned 20 September 2023

Appointed 23 July 2023 Registered in England and Wales

Registered and principal address

Registered and principal address Bankers LG9 Brian Jackson House Virgin Bank New North Parade 40 New Street Huddersfield Huddersfield HD1 5JP HD1 2BT

Independent examiner

E J Beverley FCCA

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

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.

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 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.

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.

Kirklees Visual Impairment Network Trustees' report (continued) for the year ended 31 March 2024

Objectives and activities (continued)

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

The year under review has been one of focus on our core services and planning for the longer term sustainability of the organisation. We have also continued our development through partnership working. Our core activities of one to one technology tuition and peer support groups continued to flourish as we delivered 66 one to one sessions and welcomed 179 people (2481 attendances) at 217 group sessions, across our 8 face to face groups. We delivered 62 online groups to 16 people (169 attendances) and 4 Living Well with Sight Loss courses to 24 people (plus guests). We have 452 active members and dealt with 1524 one to one advice queries. As awareness of our organisation continues to grow, we received 151 new referrals during the year.

We commenced our second National Lottery Community Fund project in June 2023. With their support, we continue the work developed over recent years as well as building the capacity to offer our services to even more local people living with sight loss as well as those who may also be living with stroke or learning difficulties. We also seek to influence the development of assistive technology through our local, regional and national work.

We completed our Do Something Now project, funded by Kirklees Council, in November 2023 with our final achievement being the opening of our 8th group, which meets twice monthly in Mirfield. We also worked collaboratively with the Community Champions programme, delivering key health and wellbeing information to our members, raising awareness of issues that have been traditionally difficult to access. The support of Terberg DTS continues to facilitate the use of our Mobile Sight Loss centre to support us at community events and members at their homes. Our work with BID services provides wider information, advice and guidance about the services available to those living with sight loss.

We continued the process of securing a financially stable future for the Whitfield Centre, although this is still a challenge as we face increasing utility costs. Our focus is now working with regular hirers, and we host local community groups and activities. We have also secured tenants for the office space.

We ended the year with the appointment of a part time fundraiser to help in our drive for sustainability.

Without the support of our members, the continued hard work of our trustees and volunteers, and commitment of our staff team, this work would not be possible. We thank each and every one of them for their contributions.

Financial review

The net income for the year was £52,602, including net income of £15,931 on unrestricted funds and net income of £36,671 on restricted funds after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £204,460.

The charity's reserves policy is to hold 3 months running costs as a minimum to cover unexpected events.

The trustees acknowledge reserves are currently above this level, the excess reserves provide some security in the current uncertain fundraising environment as our National Lottery Community Fund grant ends in May 2026. They also support the Whitfield Centre whilst the charity works to ensure its future financial stability.

Approved by the board of trustees on 20/09/2024

David Quarmby (Trustee)

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 2024, which are set out on pages 6 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

Since the CIO's gross income exceeded £250,000 your examiner must be a fellow 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 fellow of ACCA 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 charity as required by section 130 of the Charities Act; or 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

24/09/2024

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Kirklees Visual Impairment Network

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2024

Notes 2024 Unrestricted funds £ Income from: Grants and donations (2) 6,827 Contract income 23,204 Activity income - Sales and fees 818 Rental income 44,956 Fundraising 11,538 Investment income 11,702 Other income - ATW Support Worker Reimbursement 29,866 Consultancy fees - Total income 128,911 Expenditure on: Salaries, NI and pension (3) 57,004 Payroll costs 532 Freelance staff - Travel - Staff and volunteer expenses 1,702 Training 1,095 Activity costs 2,406 Equipment and software 956 Room hire 2,297 Rates and water 1,308 Heat and light 15,502 Repairs and maintenance 1,664 Insurance 6,758 Security 687 Office rent 1,113 Telephone 527 Printing, stationery and postage 7 Advertising and publicity - Licences and subscriptions 2,847 Fundraising 1,233 Sundry costs 27 Accountancy and independent examination 591 Legal and professional 1,207 Bank charges 72 Depreciation 12,172 Cleaning and waste collections 1,273 Total expenditure 112,980 Net movement in funds 15,931 Fund balances brought forward 626,481 Fund balances carried forward (4) 642,412	2024 Restricted funds £ 136,804 - - - - - - - - 2,600 139,404 77,911 485 453 126 1,117 474 49 3,275 1,738 - 3,334 - 1,380 - 8,231 556 560 - 1,869 - - 825 350 - - - 102,733 36,671 38,854 75,525	2024 Total funds £ 143,631 23,204 - 818 44,956 11,538 11,702 - 29,866 2,600 268,315 134,915 1,017 453 126 2,819 1,569 2,455 4,231 4,035 1,308 18,836 1,664 8,138 687 9,344 1,083 567 - 4,716 1,233 27 1,416 1,557 72 12,172 1,273 215,713 52,602 665,335 717,937	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 8,914 656,421 665,335

All incoming resources and resources expended derive from continuing activities.

Kirklees Visual Impairment Network

Balance sheet

as at 31 March 2024 2024 Unrestricted £ Fixed assets Tangible assets (5) 437,952 Total fixed assets 437,952 Current assets Debtors and prepayments (6) 20,146 Cash at bank and in hand (7) 212,414 Total current assets 232,560 Current liabilities: amounts falling due within one year Creditors and accruals (8) 28,100 Total current liabilities 28,100 Net current assets / (liabilities) 204,460 Net assets 642,412 Funds Unrestricted funds 642,412 Restricted funds - Total funds 642,412	2024 Restricted £ - - - 75,525 75,525 - - 75,525 75,525 - 75,525 75,525	2024 Total £ 437,952 437,952 20,146 287,939 308,085 28,100 28,100 279,985 717,937 642,412 75,525 717,937	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

The financial statements were approved by the board of trustees on 20/09/2024

David Quarmby (Trustee)

Kirklees Visual Impairment Network

Notes to the accounts

for the year ended 31 March 2024

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. No changes have been made to the accounts for previous years.

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

Kirklees Visual Impairment Network

Notes to the accounts

for the year ended 31 March 2024

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.

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.

Kirklees Visual Impairment Network

Notes to the accounts continued

for the year ended 31 March 2024

2 Grants and donations Health Your Way NHS Kirklees Council (KMC) Third Sector Leaders West Riding Masonic charities Northern Rail (NR) Visionary Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions The National Lottery Community Fund - RC Yorkshire and Humber Region (TNLCF)	2024 Unrestricted funds £ - - - - - - - 6,827 6,827	2024 Restricted funds £ 2,000 22,906 98,500 11,200 2,198 - - - 136,804	2024 Total funds £ 2,000 22,906 98,500 11,200 2,198 - - 6,827 143,631 2024 £ 127,872 8,864 (5,000) 3,179 134,915	2023 Total funds £ - 22,906 45,680 3,644 - 42,618 1,980 2,507 119,335 2023 £ 125,505 8,150 (5,000) 2,996 131,651

The average number of employees during the year was 9.1, being an average of 4.4 full time equivalent (2023: 9.5, 4.7 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme	2024	2023
	£	£
Costs of the scheme to the charity for the year	3,179	2,996
Amount of any contributions outstanding at the year end	617	-

Kirklees Visual Impairment Network

Notes to the accounts continued

for the year ended 31 March 2024

4 Restricted funds Balance b/f £ Groundwork Tesco Batley 2,665 TNL - Reaching Communities 667 Third Sector Leaders - KMC Community Champions 6,831 One Community Covid 19 fund 525 NHS Creative Minds - KMC Do Something Now 14,074 One Community 2,369 Health Your Way NHS - KMC Keep fit 613 Locala 1,192 Living Well with Sight Loss 1,980 TNLCF - RC Yorks and Humber - NR Rural Communities project 6,172 Winter Messaging 1,766 West Riding Masonic Charities - 38,854	Incoming £ - - 11,200 - - - 22,906 - 2,000 - - - 101,100 - - 2,198 139,404	Outgoing £ - 667 1,979 - - - 27,060 171 1,014 - - - 71,187 655 - - 102,733	Transfers £ - - - - - - - - - - - - - - - - -	Balance c/f £ 2,665 - 9,221 6,831 525 - 9,920 2,198 986 613 1,192 1,980 29,913 5,517 1,766 2,198 75,525

Fund name Groundwork Tesco Batley

TNL - Reaching Communities Third Sector Leaders

KMC Community Champions

One Community Covid 19 fund NHS Creative Minds KMC Do Something Now

Purpose of restriction

Towards volunteer sighted guide training costs including travel, publicity and equipment.

Towards the Smart VIs project for 5 years.

Towards raising awareness and delivering messages around health and wellbeing.

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.

Covid emergency fund.

Towards the provision of activity sessions and room hire.

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.

One Community To run a working age group. Health Your Way NHS Towards the costs of the media group. KMC Keep fit Towards a Keep Fit programme for VIs. Locala For a project to trial hybrid technology so that people could attend meetings either face to face or online.

Living Well with Sight Loss TNLCF - RC Yorks and Humber Region NR Rural Communities project

Winter Messaging West Riding Masonic Charities

Towards running courses and equipment for the course.

This funding helps us provide our core services of peer and technology support and promote the benefits of assistive technology more widely. 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.

Towards running courses and equipment for the course. Towards the costs of mobile phones.

Kirklees Visual Impairment Network

Notes to the accounts continued

for the year ended 31 March 2024

5 6 7 8	Tangible assets Cost At 1 April 2023 Additions At 31 March 2024 Depreciation At 1 April 2023 Charge for year At 31 March 2024 Net book value At 31 March 2024 At 31 March 2023 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 52,400 7,200 59,600 300,400 307,600 Freehold Buildings	£ 121,894 - 121,894 - - - 121,894 121,894 Land: Car park/Garde	£ 80,562 2,178 82,740 62,110 4,972 67,082 15,658 18,452 2024 £ 6,289 11,724 2,133 20,146 2024 £ 287,544 395 287,939 2024 £ 675 3,592 13,965 1,810 2,217 28,100 Fixtures and Fittings	Total £ 562,456 2,178 564,634 114,510 12,172 126,682 437,952 447,946 2023 £ - 535 5,427 5,962 2023 £ 220,511 139 220,650 2023 £ - 2,921 3,369 1,433 1,500 9,223

Kirklees Visual Impairment Network

Notes to the accounts continued

for the year ended 31 March 2024

9 Deferred income Deferred to next year £ Rent income 1,453 Holiday income 12,216 Contract income 296 13,965 Item name Reason for deferral Rent income Holiday income Contract income Rent received in advance Payment received for a holiday taking place in April 2024 Undelivered part of the contract	Released from last year £ 3,369 - - 3,369

10 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 £44,007 (previous year: £40,087).

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 2024

2024 2023 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 6,827 2,507 Contract income 23,204 20,000 Activity income - 100 Sales and fees 818 144 Rental income 44,956 48,508 Fundraising 11,538 11,865 Investment income 11,702 4,636 Other income - 16 ATW Support Worker Reimbursement 29,866 11,334 Consultancy fees - 3,697 Total income 128,911 102,807 Expenditure Salaries, NI and pension 57,004 41,197 Payroll costs 532 - Freelance staff - - Travel - 503 Staff and volunteer expenses 1,702 1,703 Training 1,095 2,672 Activity costs 2,406 1,288 Equipment and software 956 1,704 Room hire 2,297 1,825 Rates and water 1,308 1,353 Heat and light 15,502 13,488 Repairs and maintenance 1,664 1,870 Insurance 6,758 4,623 Security 687 888 Office rent 1,113 - Telephone 527 551 Printing, stationery and postage 7 612 Advertising and publicity - 66 Licences and subscriptions 2,847 1,681 Fundraising 1,233 1,180 Sundry costs 27 74 Accountancy and independent exam 591 1,320 Legal and professional 1,207 2,573 Bank charges 72 - Depreciation 12,172 13,675 Cleaning and waste collections 1,273 1,517 Total expenditure 112,980 96,363 Net income / (expenditure) 15,931 6,444 Transfers between funds - 5,096 Net movement in funds 15,931 11,540 Fund balances brought forward 626,481 614,941 Fund balances carried forward 642,412 626,481	2024 Restricted funds £ 136,804 - - - - - - - - 2,600 139,404 77,911 485 453 126 1,117 474 49 3,275 1,738 - 3,334 - 1,380 - 8,231 556 560 - 1,869 - - 825 350 - - - 102,733 36,671 - 36,671 38,854 75,525	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	2024 Total funds £ 143,631 23,204 - 818 44,956 11,538 11,702 - 29,866 2,600 268,315 134,915 1,017 453 126 2,819 1,569 2,455 4,231 4,035 1,308 18,836 1,664 8,138 687 9,344 1,083 567 - 4,716 1,233 27 1,416 1,557 72 12,172 1,273 215,713 52,602 - 52,602 665,335 717,937	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