## 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**
1
## 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.
2
## 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.
3
## 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)
4
## 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
5
## 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.
6
## 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)
7
## 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
8
## 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.
9
## 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|
|---|---|---|---|
10
## 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|
|---|---|---|---|---|
11
## 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).
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 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|
|---|---|---|---|---|
13