CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period From 01.11.2024 To 31.10.2025 Charity name: The Sussex Eye Foundation Charity registration number: 1164025 Objectives and Activities SORP referente Summary of the purposes of the charity as sel out in its governing document Para 1.17 To promote and protect the physical health of sufferers of ophthalmic disease or injury in Sussex through the provision of specialist healthcare services and facilities, financial assistance, supporL education and practical advice. To support sharing advanced eye care knowledge and experience with developing ¢ountries Summary of the main activities in relation to those purposes for the public benefit. in particular, the activities, projects or services identified in the accounts. Stalement confiming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit Para 1.17 and The charity provides public benefit by utilising its income to follow its objectives. Paral.18 In setting its objectives and planning its activities, the Trustees have given careful consideration to the Charity Commission's guidance on public benefiL Additional information (optional) You ma choose to include further statements where felevant about.. SORP reference Paia 1 38 Policy on grant making Para 1.38 Policy on social investment including program related investment
Contribution made by volunteers Para 1.38 Other Achievements and Performance SORP refw*n¢• During the year the charity recelved donations of £20.000. monies from grant of £2,255.32. ticket sales for charitable events of £450 and a gift aid ropayment of £5,000. Summary of the main achievements of the charity, identifying the difference the harity's work has made to the circumstances of ils beneficiaries and any wider benefits to society as a whole. Parn120 Additlonal Infomiatlon {optional) You ma choose to Include further statements where relevant aboLrt'. Achievements against objectives set P•rn 1.41 Performance of fundraising activities against objectives set Paia 1.41 Investment performance against objectives P¥r• 1.41 Other
Financial Review Review of the charity s financial position at the end of the eriod Statement explaining the policy for holding reserves statin are held Amount of reserves held Reasons for holding zero reserves Details of fund materially in deficit Explanation of any uncertainties about the charity continuing as a going concern ParB 1.21 The charity has been able to carry out a I course during the year generating ticket sales. The ¢harity intends to create reserves appropriate to its objectives and antici ated activltles. £97.531 Not applicable Parn 1.22 Para 1 22 Para 1 22 Paia 1 24 Not applicable Par• 1.23 The trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future and there are no materlal uncertaintios about the charity's abillty to ¢ontinu• as a golng concorn. Addltlonal Informatlon loptional) You ma choose to include further statemenls where relevant about.. The charily's principal sources of funds (including any fundraising) P•r• 1.47 Investment policy and objectives including any social investment policy adopted Parn 1.46 A description of the principal risks facing the Charity P•rn146 Other
Structure, Governance and Management Description of charity's trusts.. Type of goveming document None Para 1.25 CIO Constitution registered 19.10.2015 How is the charity constituted? Para 1.25 The charity is a CIO. -, ated Trustee selection methods inGluding details of any constitutional provisions e.g. election to posl or name of any person or body entitled to appoint one or more trustees Parn 1.25 When necessary new trustees with an Interest in the success of the charity will be recruited. All new trustees receivod adequate inductson. Additional infornlation loplional) You ma hoose to include further slatements vthere relevant about.. Policies and procedures adopted for the induction and training of trustees Para 1.51 The charity's organisalional slructure and any wider netmork with which the charity works PAI• 1 51 Relationship with any related parties P•r• 1.51 Other Reference and Administrative details Charil name Other name the charit uses Re i$tered charil number Charity's principal address The Sussex E o Foundatlon 1164025 4th Floor Parkgate, 161-163 Preston Road, Brighton BN1 6AF
Names of the charlty trustees who manage the charity Oates acted if not for whole ear Trustee name oiri¢e lif anyl Narne of person lor body) entitled toa oint trustee if an Professor Christopher Swee Chau Liu Mrs Vivienne Hsiu- Chen Liu Mr John Douglas Warner Professor Harminder Singh Dua Professor Christopher Charles Hull 10 12 14 15 16 17 18 19 20 Cor orate trustees - names of the directors at the date the re rtwasa roved Dirnctor name Name of trustees holding title to property belonging to the charity Dates acted if not for whole TN$tee name ear
Funds held as custodian trustees on behalf of others Description of the assets None held in this capacity Name and objects of the charity on whose behalf the assets are held and how Ihis falls within the custodian charity's objects Not applicabl• Details of arrangements for safe custody and segregation of such assets from the charity's own assets Not applicable Addltional Informatlon loptSonal) Names and addresses of advlsers (Optlonal Infomlatlon) Typo of Name Address advlsar Name of chief executlve or names of senlor staff members {Optlonal Infonnatlon) Exemptions from disclosure Reason for non-disclosure of ke rsonnel delails Not appllcable Other o tional information
Declarations The trustees declare that they have approved the trustees, report above. Slgned on behalf of the charity's trustees Signaturels) Full name(sl Position {eg Secretary, Chair. etc) Mrs Vivienne Hsiu-chen Liu Trustee Date 2910612(Y2
CHARITY COMMISSION FOR ENGLAND AND WALE The Sussex Eye Foundation 116402S Recei tsand ments accounts CC16a or 8 pono from Penfyj start date 01 1124 Period end date 31.10.25 To Unre5tri¢ied fvnds Restricted funds Endowment fund Total lund$ La¥t ye•r to th• toth• E to th• nMr•it £ to lh• ngar•st£ th• ng•r•t £ A1 Recelpts Don8iions 20.1)00 480 4SQ Gin on donfjbon s,000 2.2SS Olher Income 2,255 tota ross income AR) 27,705 27.70S A2 Assot and InvMtm•nt 8al•s. Toe•l rncelpts 27,706 27,70S A3Pa m•nt• Chanlabkry Acllvllki¥ Sub total A4 A$$•t and Inv•s¢ment purcha¥es.1•g0 tsbl Sub tot•1 Net of rec•lpts/(p•yments) A5 Transfarn betw•on funds A6 Cash funds last year end Cash funds this year end 7,705 27,70S 27,706 27.705
Unrestricted lunds Restricted funds tr+ neargst £ Endowment fund$ Categori•s Dotails to near•bt £ 97,$31 to nreSt £ B1 Cash fund$ Cash al Da Tot•1 cash funds 97.531 Unrestri¢tsd funds to n••rn¥¢ £ Restricted funds to nO•f•StÉ Endowment funds to no•r•t £ O•tslls 82 Other monetary assets Fund lo whlch ••tb Details Co•t loptlon•l ¢urr•nl valu• tlon•l B3 Invostrnont 48sets Fund to whleh •••t b•lo CMI loptlon•ll ¢urrnnt valu• B4 Assets rgtsined lor the charity's own u¥• Fund to whlch r•l•t Arnount du• Wh•n du• lonal Oetslls 85 Liabilltle• Signed by one or tru$teei on beh8lf ol all the trust*e$ Oate of roval 29106 Si9nature Print Name VLIU
Independent examination of charity accounts checklist (CC32a)
A recommended checklist for examiners
This checklist is not suitable for the examination of voluntary group accounts.
1. Self-assessment checklist
The questions in this checklist are designed to help the examiner to undertake their independent examination in accordance with the legal requirements and good practice recommendations set out in the Commission’s guidance on Independent examination of charity accounts: Directions and guidance for examiners (CC32).
The examiner is recommended to use the checklist alongside the Directions for independent examination. Not all the checks listed will apply in the case of every independent examination and so the checklist is not a substitute to the examiner using their own judgment as to what is necessary.
The prompt ‘step done’ may prompt a ‘yes’ or ‘no’. A ‘no’ answer does not always indicate a problem because it may simply be that the step was either not applicable or found not to be necessary to the examination undertaken in which case the words ‘not applicable’ or ‘not necessary’ might be entered in place of a working paper reference.
Some answers may be ‘no’ because the evidence or information that was needed could not be obtained and this will need to be considered when the examiner makes their report. It is recommended that all the steps for each Direction are completed with a working paper reference added.
It may be that the examiner completes the checklist as they go through the examination or as a completeness check at the end as they bring their examination to a conclusion and prepare their report. There is no legal requirement to use this checklist and examiners may substitute their own checklist or take an alternative approach.
If the checklist is completed it is recommended that this forms part of the formal record of their independent examination undertaken and is kept in the file of examiner’s working papers.
2. Checklist
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The Directions and documentation Step Working
done? paper
reference
Direction 1: Check whether the charity is eligible to have
an independent examination
Checked the charity audit threshold applying to the accounts to Done >£25k and less
be reviewed than £1.5m
Checked an audit is not required for any other reason Done Audit not
required
Confirmed the charity is eligible for independent examination Done >£25k and less
than £1.5m
Confirmed the amount of the charity’s income to figure shown Done Confirmed
the accounts (including any branches) and confirmed that below the audit
threshold
income and assets are below the audit threshold or, if
applicable, obtained a copy of the letter from the Commission
approving an audit dispensation
If the charity has one or more subsidiaries confirmed that group N/A Not a group
accounts are not required by law
If a charitable company checked that the audit exemption N/A Not a company
statement has been made
If applicable, rechecked the threshold calculation during the N/A Not a company
examination
If the charity’s income is more than £250,000 confirmed that N/A Income less than
the examiner is a member of one of the listed bodies £250k, but is a
member of the
ACCA
If applicable, informed the trustees that the charity is not N/A Is eligible for a
eligible for an independent examination independent
examination
If receipts and payments accounts have been prepared, Done R&P accounts
checked that the charity’s gross income is less than £250,000 have been
prepared, not a
and that it is not a company
company and
income less than
£250k
If receipts and payments accounts have been prepared, check Done No requirement
that there is no requirement to prepare accruals accounts in to prepare
accrual
the charity’s governing document or for any other reason
accounts.
If applicable, informed the trustees that the charity is not N/A Eligible to
eligible to prepare receipts and payments accounts prepare R+P
t
Direction 2: Check for any conflict of interest that prevents
the examiner from carrying out their independent
examination
Confirmed that there are no close personal relationships with Done Confirmed no
the trustees that compromise independence personal
relationships.
Confirmed as having no the day to day involvement in the Done Confirmed no
administration of the charity day-to-day
involvement.
If providing other services to the charity then confirmed that all N/A
the criteria in Direction 2 necessary for independence are met
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Identified that there are no circumstances in the examiner’s Not providing judgment that would reasonably lead to the perception that the additional services. examiner is not independent
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The Directions and documentation Step Working
done? paper
reference
Considered whether sufficiently skilled to carry out the Done FCCA and RI
examination and, where required, confirmed membership of a (ICAEW)
listed body
If applicable, informed the trustees that you are not eligible to N/A Are eligible to
carry out the independent examination carry out.
Direction 3: Record your independent examination
File of working papers prepared to document the work Done In client folder
undertaken (see the Direction for guidance on key working (S Drive)
papers)
Evidence of appointment on file
If issued, letter of engagement signed by the trustees on file
Documentation of steps required by Direction 1 are all done Done
Documentation that steps required by Direction 2 are all done Done
Analytical review documented Done In client folder
(S Drive)
Areas of concern identified and noted whether these were N/A No areas of
resolved or if unresolved and significant have included them in concern.
the examiner’s report
Verification and vouching procedures undertaken and any Done In client folder
checks made are on file (S Drive)
Copy of approved accounts on file Done In client folder
(S Drive)
Copy of trustees’ annual report on file Done In client folder
(S Drive)
Copies of information relied upon as part of the examination Done In client folder
are on file (S Drive)
If applicable, copies of written assurances given N/A No assurances
given
Recorded the conclusions drawn as an outcome of the Done In client folder
independent examination that support the examiner’s report (S Drive)
are on file
Recorded any matters of material significance about which a N/A No matters of
report must be made direct to the Commission material
significance.
Recorded whether to exercise discretion and report on relevant N/A No matters to
matters direct to the Commission report
Direction 4: Plan your independent examination
Obtained an understanding of the charity’s constitution, Done Read trustees
objectives, organisational structure, the funds managed, its report
activities and accounting records and systems
Planned specific examination procedures appropriate to the Done In client folder
circumstances of the charity (S Drive)
Reviewed whether any areas for improvement were advised to N/A First year for an
the trustees in the previous year’s independent examiner’s independent
examiner’s
report (or audit report and management letter) and looked to
report
see if any action taken
Considered the financial risks identified and, where accruals N/A No risks
accounts prepared, considered whether the trustees have identified
evidence that shows that the charity is a going concern
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| Noted any implications for the examiner’s report and for separate reporting to the Commission |
N/A | No implications for the examiner’s report |
|---|---|---|
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The Directions and documentation Step Working
done? paper
reference
Direction 5: Check that accounting records are kept to the
required standard
Checked that accounting records have been kept are complete Done In client folder
and considered if they have been kept to the required standard (S Drive) and
hard file
Asked the trustees about how they ensure the accounting Done
records are complete
If corrections made or records created during the examination, N/A No corrections
the trustee approval for these has been sought and obtained
Asked the trustees if they carried out a review of the charity’s N/A Few transactions
internal financial controls in the year reported
Noted any implications for the examiner’s report and for N/A No implications
separate reporting to the Commission for the
examiner’s
Direction 6: Check that the accounts are consistent with
the accounting records
Compared the accounts with the underlying accounting records Done Agreed to bank
statements
Checked some entries from the listing of transactions of Done All items and
income and expenditure to vouchers such as invoices, bank transactions
tested.
statements, and receipts.
If applicable, confirmed that the trustees have taken the N/A No restricted or
necessary steps to ensure that restricted or endowed funds are endowed funds
correctly reported in the accounts
If additional checks were necessary, the evidence was found N/A No additional
that showed the accounting record was complete, voucher checks where
present, and both supported the entry in the accounts necessary
Direction 7: If the accounts are prepared on an accruals
basis and one or more related party transactions took
place the examiner must check if these were properly
disclosed in the notes to the accounts
Checked that the disclosures required by the SORP have been Done
made and are complete
Considered whether there are any implications for the N/A No implications
examiner’s report and reporting to the Commission for the
examiner’s
If receipts and payments accounts prepared and a related N/A No RPN
party transaction note was provided, then checked the note for
any implications for the examiner’s report
Direction 8: Check the reasonableness of the significant
estimates and judgments and accounting policies used in
accounting for the types of fund held and in the
preparation of the accounts
Checked with the trustees that the separate funds of the charity Done Only
have been correctly accounted for and reported correctly in the unrestricted
funds
accounts
Checked the reasonableness of any significant estimates or N/A No estimates
judgments that have been made in preparing the accounts
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The Directions and documentation Step Working
done? paper
reference
Where accruals accounts are prepared, checked that the N/A Accrual
accounting policies adopted are consistent with the SORP and accounts not
prepared
are appropriate to the activities of the charity
Where accruals accounts are prepared, checked that the N/A Accrual
accounts were prepared on a going concern basis accounts not
prepared
Noted any implications for the examiner’s report and for N/A No implications
separate reporting to the Commission for the
examiner’s
Direction 9: The examiner must check whether the
trustees have considered the financial circumstances of
the charity at the end of the reporting period and, if the
accounts are prepared on an accruals basis, check
whether the trustees have made an assessment of the
charity’s position as a going concern when approving the
accounts
Asked the trustees whether they expect the charity to be able N/A No outstanding
to settle outstanding invoices, bills and commitments as and liabilities
when they fall due
Asked the trustees about the reserves policy and the adequacy Done High level of
of the level of reserves held reserves
Where accruals accounts are prepared, checked that the N/A Accrual
trustees’ have made an assessment of going concern and that accounts not
prepared
their assessment is reasonable given the information available
Where accruals accounts are prepared, checked that the N/A Accrual
SORP’s disclosures about going concern have been made accounts not
prepared
Noted any implications for the examiner’s report and for N/A No implications
separate reporting to the Commission for the
examiner’s
Direction 10: Check the form and content of the accounts
Where receipts and payments accounts have been prepared, Done Charity is within
checked that the charity can lawfully prepare such accounts, the scope of
that all the accounting statements are present and that the preparing R&P
funds of the charity are correctly identified accounts.
Where accruals accounts are prepared, checked that they N/A Accrual
comply with the SORP and applicable accounting standard accounts are not
mandatory.
If the charity is a company, checked that the accounts also N/A Charity is not a
comply with the applicable company law requirements company
Noted any implications for the examiner’s report and for N/A No implications
separate reporting to the Commission for the
examiner’s
report.
Direction 11: Identify items from the analytical review of
the accounts that need to be followed up for further
explanation or evidence
Carried out an analytical review
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The Directions and documentation Step Working
done? paper
reference
Following the analytical review, selected material items in the Done All items and
accounts for further explanation or supporting evidence transactions
tested.
If the accounts could be materially misstated, additional checks N/A All items and
were undertaken and the examiner is satisfied that the item(s) transactions
tested.
identified were satisfactorily explained and correctly included in
the accounts
Noted any implications for the examiner’s report and for N/A No implications
separate reporting to the Commission
Direction 12: Compare the trustees’ annual report with the
accounts
Checked that any figure for reserves quoted in the trustees’ Done Agrees.
annual report is not materially inconsistent with the accounts
Compared the trustees’ annual report with the accounts for any Done No material
material inconsistency inconsistencies.
Noted any implications for the examiner’s report and for N/A No implications.
separate reporting to the Commission
Direction 13: Write and sign the independent examination
report
Reviewed the conclusions from the independent examination Done
Considered whether the examination has identified a matter of Done No matters of
concern that should be reported in the examiner’s report concern
Checked that the examiner’s report covers all of the matters Done
required
If relying on the work of others in undertaking the independent N/A Not relying on
examination, the examiner is fully satisfied with their work and the work of
others
that work has been fully documented
Signed and dated the examiner’s report Done
Reported matters of material significance direct to the N/A Nothing to
Commission report
Exercised discretion and reported relevant matters direct to the N/A Nothing to
Commission report
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