## 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**
1
## 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.
2
## 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)
3
## 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
5
## 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.
5
## 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)
6
## 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
7
## 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.
8
## 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|-|
9
## 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.
10
## 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|
|---|---|---|---|---|---|
11
## 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).
12
## 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|
|---|---|---|---|---|
13