2025-03-31-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 2025

Kirklees Visual Impairment Network

Annual Report and Financial Statements for the year ended 31 March 2025

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 2025

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 Julie Howard Treasurer Moin Valli Aisha Saiyad Ian Beverley Daniel Owen Gillian Elisabeth Hughes

Appointed 23 July 2023 Registered in England and Wales

Charity number

1160580

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

Simon Bostrom FCIE 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.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the members at the AGM.

Kirklees Visual Impairment Network

Trustees' report (continued) for the year ended 31 March 2025

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.

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

The year under review has seen a continued focus on our core services, and a series of developments that will help secure the longer term sustainability of the charity. We have continued to build our influence and service offer through working collaboratively. Our core activities of one to one technology tuition and peer support groups continued to flourish as we delivered 125 in depth one to one tech training sessions which included 24 home visits. We welcomed 172 people, which generated 2113 attendances across 212 group sessions, at our 6 face to face groups. We delivered 50 online groups to 17 people with 179 attendances, and 4 Living Well with Sight Loss courses to 20 people. We have 583 active service users and dealt with 1244 one to one advice queries, made up of 627 phone calls, 359 in person discussions, 196 messages and 62 emails. We received 154 new referrals during the year as awareness of our organisation continues to grow.

Alongside our day to day work, there have been a series of highlights. In April 2024, 41 people visited Blackpool for our second group holiday, 30 volunteers were thanked in our annual volunteer celebration event. Our main fundraising event is the annual Valli Rally. Through our work Valli Optometry & Audiology, supporters walked 8 miles raising almost £8,000. We also thank Hoya Lens UK and Marsh Commercial for their support for this event.

Our work would not be possible without the contributions of our 42 dedicated volunteers. We were delighted that their commitment was recognised through the award of the Kings Award for Voluntary Service, equivalent to an MBE, on 14th November 2024.

We commenced the second year of our current National Lottery Community Fund project in June 2024. 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 sight loss and stroke or learning difficulties. We have worked hard to understand the outcome and impact our work has on the lives of local people and it has been humbling to receive positive feedback. As demand for our services grows, we embarked on a programme to train more volunteers in the use of assistive technology. The continued development of our Media Group has allowed us to nurture the creative ambitions of our service users. The podcast they produce is valuable in raising awareness of our work.

We also seek to raise awareness and influence the development of assistive technology through our local, regional and national work, and have supported a range of activities related to digital inclusion to ensure that the needs of visually impaired people are considered. We have participated in the development of a national tech selector tool, and provided training to staff in digital hubs and university optometry students.

We also worked collaboratively with the Kirklees Community Champions programme, delivering key health and wellbeing information to our service users, 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 service users at their homes. Our work with BID services provides wider information, advice and guidance about the services available to those living with sight loss.

Kirklees Visual Impairment Network

Trustees' report (continued) for the year ended 31 March 2025

Achievements and performance continued

We continued the process of securing a financially stable future for the Whitfield Centre. Through the support of the VCSE Energy Efficiency Scheme Award, we have been able to install LED lighting, solar panels and cavity wall insulation. These measures will have a positive impact, from both an environmental and financial perspective, for years to come. We were also pleased to welcome another local charity to the centre. It is pleasing to see that the centre is busy throughout the week and that it continues to be a valuable asset to its community of users.

As we no longer have a fundraiser, we continued to develop fundraising initiatives throughout the year.

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

Financial review

The net income for the year was £63,475, including net income of £60,982 on unrestricted funds and net income of £2,493 on restricted funds after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £245,000.

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 November 2026. They also support the Whitfield Centre whilst the charity works to ensure its future financial stability.

Approved by the board of trustees on 8/10/2025

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 2025, 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 ACIE 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; 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.

Simon Bostrom FCIE

9/10/2025

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 2025

Notes 2025 Unrestricted funds £ Income from: Grants and donations (2) 22,307 Contract income 19,046 Activity income 12,361 Sales and fees 1,511 Rental income 47,700 Fundraising 11,791 Bank interest 9,643 Other income - ATW Support Worker Reimbursement 30,125 Consultancy fees 1,150 Total income 155,634 Expenditure on: Salaries, NI and pension (3) 66,553 Payroll costs 524 Freelance staff - Travel - Staff and volunteer expenses 933 Training 870 Activity costs 12,890 Equipment and software 4,322 Room hire 1,589 Rates and water 1,341 Heat and light 8,695 Repairs, maintenance and refurbishment 4,875 Insurance 7,594 Security 667 Office rent - Telephone 518 Printing, stationery and postage 20 Licences and subscriptions 2,224 Fundraising 795 Sundry costs - Accountancy and independent examination 708 Legal and professional 1,446 Bank charges 30 Depreciation 2,689 Cleaning and waste collections 1,192 Total expenditure 120,475 Net income / (expenditure) 35,159 Transfers between funds (4) 25,823 Net movement in funds 60,982 Fund balances brought forward 642,412 Fund balances carried forward (4) 703,394	2025 Restricted funds £ 160,811 - - - - - - - - - 160,811 75,967 262 1,296 169 1,681 1,033 - 4,033 3,173 - 4,166 29,144 750 - 6,945 688 227 1,655 - - 986 320 - - - 132,495 28,316 (25,823) 2,493 75,525 78,018	2025 Total funds £ 183,118 19,046 12,361 1,511 47,700 11,791 9,643 - 30,125 1,150 316,445 142,520 786 1,296 169 2,614 1,903 12,890 8,355 4,762 1,341 12,861 34,019 8,344 667 6,945 1,206 247 3,879 795 - 1,694 1,766 30 2,689 1,192 252,970 63,475 - 63,475 717,937 781,412	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

All incoming resources and resources expended derive from continuing activities.

Kirklees Visual Impairment Network

Balance sheet

as at 31 March 2025 2025 Unrestricted £ Fixed assets Tangible assets (5) 458,394 Total fixed assets 458,394 Current assets Debtors and prepayments (6) 17,102 Cash at bank and in hand (7) 246,268 Total current assets 263,370 Current liabilities: amounts falling due within one year Creditors and accruals (8) 18,370 Total current liabilities 18,370 Net current assets / (liabilities) 245,000 Net assets 703,394 Funds Unrestricted funds 703,394 Restricted funds - Total funds 703,394	2025 Restricted £ - - - 78,018 78,018 - - 78,018 78,018 - 78,018 78,018	2025 Total £ 458,394 458,394 17,102 324,286 341,388 18,370 18,370 323,018 781,412 703,394 78,018 781,412	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

The financial statements were approved by the board of trustees on 8/10/2025

David Quarmby (Trustee)

Kirklees Visual Impairment Network

Notes to the accounts

for the year ended 31 March 2025

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 2025

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 2025

2 Grants and donations Groundwork The National Lottery Community Fund Third Sector Leaders Health Your Way NHS Kirklees Council (KMC) West Riding Masonic charities Other donations Legacies 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2025 Unrestricted funds £ - - - - - - 7,805 14,502 22,307	2025 Restricted funds £ 45,938 97,373 17,500 - - - - - 160,811	2025 Total funds £ 45,938 97,373 17,500 - - - 7,805 14,502 183,118 2025 £ 134,890 9,333 (5,000) 3,297 142,520	2024 Total funds £ - 98,500 11,200 2,000 22,906 2,198 6,827 - 143,631 2024 £ 127,872 8,864 (5,000) 3,179 134,915

The average number of employees during the year was 9.2, being an average of 4.9 full time equivalent (2024: 9.1, 4.4 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme Costs of the scheme to the charity for the year Amount of any contributions outstanding at the year end 4 Restricted funds Balance b/f Incoming £ £ Third Sector Leaders 9,221 17,500 KMC Do Something Now 9,920 - Health Your Way NHS 986 - Locala 1,192 - TNLCF - RC Yorks and Humber 29,913 97,373 Groundwork VSCE Energy - 45,938 Groundwork Tesco Batley 2,665 - KMC Community Champions 6,831 - One Community Covid 19 fund 525 - One Community 2,198 - KMC Keep fit 613 - Living Well with Sight Loss 1,980 - NR Rural Communities project 5,517 - Winter Messaging 1,766 - West Riding Masonic Charities 2,198 - 75,525 160,811	Outgoing £ 2,254 78 289 830 99,900 29,144 - - - - - - - - - 132,495	2025 £ 3,297 649 Transfers £ - - - - - (16,794) - (6,831) - - - - - - (2,198) (25,823)	2024 £ 3,179 617 Balance c/f £ 24,467 9,842 697 362 27,386 - 2,665 - 525 2,198 613 1,980 5,517 1,766 - 78,018

Kirklees Visual Impairment Network

Notes to the accounts continued

for the year ended 31 March 2025

4 Restricted funds continued

Fund name Third Sector Leaders

KMC Do Something Now

Purpose of restriction

Towards raising awareness and delivering messages around health and wellbeing.

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.

Health Your Way NHS Locala

TNLCF - RC Yorks and Humber Groundwork VSCE Energy

Groundwork Tesco Batley

KMC Community Champions

One Community Covid 19 fund One Community KMC Keep fit Living Well with Sight Loss NR Rural Communities project

Winter Messaging West Riding Masonic Charities

Towards the costs of the media group.

For a project to trial hybrid technology so that people could attend meetings either face to face or online.

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

To help ensure the sustainability of the Whitfield Centre by paying for the installation of LED lighting, solar panels and cavity wall insulation. The transfer relates to the purchase of fixed assets.

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

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. The funder agreed for the balance to be de-restricted.

Covid emergency fund.

To run a working age group.

Towards a Keep Fit programme for VIs.

Towards running courses and equipment for the course.

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. The transfer relates to the purchase of fixed assets.

5 Tangible assets

Cost

At 1 April 2024 Additions At 31 March 2025

Depreciation

At 1 April 2024 Charge for year At 31 March 2025

Net book value

At 31 March 2025

At 31 March 2024

£ - - - - - - - - -	£ - 16,794 16,794 - - - 16,794 - Assets under construction	£ 481,894 - 481,894 59,600 - 59,600 422,294 422,294 Land and buildings	£ 82,740 6,337 89,077 67,082 2,689 69,771 19,306 15,658 Fixtures and Fittings	Total £ 564,634 23,131 587,765 126,682 2,689 129,371 458,394 437,952

Kirklees Visual Impairment Network

Notes to the accounts continued

for the year ended 31 March 2025

6 Debtors and prepayments
2025
£
Debtors
15,204
Prepayments
16
Accrued income
1,882
17,102
7 Cash at bank and in hand
2025
£
Cash at bank
324,230
Cash in hand
56
324,286
8 Creditors and accruals
2025
£
Bank loans and overdrafts
-
Creditors
675
Accruals
3,393
Deferred income (see note below for analysis)
-
Taxation and social security
1,986
Other creditors
12,316
18,370
Deferred income
Deferred to
next year
£
Rent income
-
Holiday income
-
Contract income
-
-
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

2024
£
6,289
11,724
2,133
20,146
2024
£
287,544
395
287,939
2024
£
5,841
675
3,592
13,965
1,810
2,217
28,100
Released
from last
year
£
1,453
12,216
296
13,965

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 £45,820 (previous year: £44,007).

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 2025

2025 2024 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 22,307 6,827 Contract income 19,046 23,204 Activity income 12,361 - Sales and fees 1,511 818 Rental income 47,700 44,956 Fundraising 11,791 11,538 Bank interest 9,643 11,702 Other income - - ATW Support Worker 30,125 29,866 Consultancy fees 1,150 - Total income 155,634 128,911 Expenditure Salaries, NI and pension 66,553 57,004 Payroll costs 524 532 Freelance staff - - Travel - - Staff and volunteer expenses 933 1,702 Training 870 1,095 Activity costs 12,890 2,406 Equipment and software 4,322 956 Room hire 1,589 2,297 Rates and water 1,341 1,308 Heat and light 8,695 15,502 Repairs, maintenance and refurb. 4,875 1,664 Insurance 7,594 6,758 Security 667 687 Office rent - 1,113 Telephone 518 527 Printing, stationery and postage 20 7 Licences and subscriptions 2,224 2,847 Fundraising 795 1,233 Sundry costs - 27 Accountancy and independent exam 708 591 Legal and professional 1,446 1,207 Bank charges 30 72 Depreciation 2,689 12,172 Cleaning and waste collections 1,192 1,273 Total expenditure 120,475 112,980 Net income / (expenditure) 35,159 15,931 Transfers between funds 25,823 - Net movement in funds 60,982 15,931 Fund balances brought forward 642,412 626,481 Fund balances carried forward 703,394 642,412	2025 Restricted funds £ 160,811 - - - - - - - - - 160,811 75,967 262 1,296 169 1,681 1,033 - 4,033 3,173 - 4,166 29,144 750 - 6,945 688 227 1,655 - - 986 320 - - - 132,495 28,316 (25,823) 2,493 75,525 78,018	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	2025 Total funds £ 183,118 19,046 12,361 1,511 47,700 11,791 9,643 - 30,125 1,150 316,445 142,520 786 1,296 169 2,614 1,903 12,890 8,355 4,762 1,341 12,861 34,019 8,344 667 6,945 1,206 247 3,879 795 - 1,694 1,766 30 2,689 1,192 252,970 63,475 - 63,475 717,937 781,412	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