COMPANY REGISTRAnoN NUMBER: ILKX)9918 CHARITY RÉGISTRATION NUMBER: 1168093 Brltlsh Bllnd Sport Company Llmlted by Guarantee Unaudlted Flnanclal Statements 31 March 2025 Solutlons 4 Tax Ltd 2 Porter Drlve Alfreton Derbyshlre DE55 7QY BRITISH BLIND SPORT Company Umlted by Guarante• CONTENTS OF THE FINANCIAL STATEMENTS For the year ended 31 March 202S page Report of the Trustees 3to8 Independent Examlnerfs Report 9tolO Statement of Flnanclal Actlvltles 11 Balance Sheet 12 Notes to the Flnanclal Statements 13to20 The followlng pages do not form part of the flnanclal statements Detalled Statement of FSnanclal Actlvltles 21to23 BRITISH BLIND SPORT Company Llmlted by Guarantee Trustees, Annual Report (Incorporatln8 the Dlrertoes Report) For the year ended 31 March 2025 REFERENCE AND ADMINISTRATIVE DETAILS Re81stered Charlty nam• Reglstered Charlty number: Company Reglstratlon number Prlnclpal offlce and re8lstered Offlce Brltlsh Bllnd Sport 1168093 10009918 19 Coventry Road Cubblngton Leamlngton Spa Warwlckshlre CV32 7JN TRUSTEES Chalrperson Vlce Chalrman Finance Dlrector Other rnember5 S Barker M8E O Gavrllovlc A Davles L Myers S Falrclough J Carlton-conway M Pounder L Assloun R Moon Offlcers Chlef Executlve and Company Secretary Flnance Offlcer Governance Offlcer A MacGregor CDIX S Baker Accountant Solutlons 4 Tax Ltd 2 Porter Drlve Alfreton Derbyshlre DE55 7QY Bankers HSBC 126 The Parade Leamln8ton Spa CV32 4A1 BRITISH BLIND SPORT Company Llmlted by Guarantee Trustees, Annual Report (Incorporatlng the Dlrectorfi Report) (contlnued) For the year ended 31 March 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Governln8 document The char5ty Is controlled by Its governln8 document, a deed of trust, and constltute$ 8 Company Ilmlted by guarantee. The amount of the 8uarantee Is £1.00 per guarantor. The charlty Is constltuted by a 1975 Trust Deed and reglstered wlth the Charlty Commlssloners under charlty number 1168093. Recrultment and appolntment of new trustees The Board of Trustees shall conslst of up to a maxlmum of 11 members Includlng a Chalrperson, Senlor Independent Dlrector ond Flnanre Plrector, At least on¢ of the BBS boord mvst be representatlve of the Vl Sport Communlty e.g. a player, a coach, a volunteer or an offlclal. The board must, from thelr number, appolnt a Safeguardlng (Chlld and Vulnerable Adults} Lead. The 8oard of Trustees are elected at the AGM. They may serve on the Board for a number of consecutlve terms, each term belng no more than four years In length, up to a maxlmum of nlne years contlnuou5 5ervlce, Wlth the exceptlons In the event a dlrector Is.. subsequently appolnted as the Chalr followlng a perlod of servlce as a dlrector on the Board. That dlrettor may contlnue to serve on the Board for the perlod of such appolntment, subject to.a maxlmum term of twelve year5 on the Board Incluslve of thelr term prlor to such appolntment. Inductlon and tralnln8 of new trustees New members are Inltlally brlefed by the Chalrperson and Chlef Executlve and provlded wlth a copv of the charlty constltutlon, strategy document and an Inductlon programme. They are aSso made aware of the current flnanclal posltlon as publlshed In the latest accounts, together wlth detalls of future objectlves and plans. The Charlty Commlsslon booklet on the Yhe Essentlal Trustee, Is provlded on appolntment and all Commlsslon newsletters are clrculated to Trustees, All Trustees are requlred to complete the Charlty Commlsslon Trustee Ellglblllty Form together wlth a Flt and Proper Person declaratlon and are Issued wlth a wrltten statement of re5ponslbllltles. Rlsk management Trustees have a duty to Identlfy and revlew the r15ks to whlch the charlty Is exposed and to ensure approprlate controls are In place to provlde reasonable assurance agalnst fraud and error. A rlsk reglster Is updated on a regular basls whlch the Trustees examlne at every board meetlng Iquarterlyl. Any Immedlate rlsk Is taken to the Audlt, Rlsk and Internal Control commlttee, as a matter of urgency. Addltlonally, rlsk Is consldered by the board when preparlng and updatlng the strateglc plan. The charlty has developed robust Systems to monltor and control these rlsks to mltl8ate any Impart that they may have on the charlty In the future. BRITISH BLIND SPORT Company Llmlted by Guarantee Trustees, Annual Report (Incorporatln8 the Olrectorfs Report) Icontlnu•d) For the year ended 31 Mar¢h 2025 STRUCTURE, GOVERNANACE AND MANAGEMENT Ihternal controls The Board of Trustoes meets a mlnlmum of four tlmes per annum. The Trustoes malntaln a strlngent pollcy on flnanclal control and are sat15flod that thelr measure5 are adequate. The Flnance Dlrector malntaln5 overall control of flnances and Is responslble lor ensurln8 best practlce and the legltlmacv of all fSnanclal transactlons. Quarterly reports relatln8 to Income and expendlture, cashflow, budget and reserves are provlded to the 8oard. Board members can be provlded wlth Interlm reports upon request, The quarterly reports are analysed by the Flnance Dlrector who reports hls analysls and comments to the Trustees. All payments and authorltles to make or enter Into flnanclal transactlons, Includlng the Issue of cheques (except for those below £l(m) are malntalned under dual control and/or controlled bankln8 System5. These controls form a part of the Flnance Pollcy and revlewed on a quarterly basls. OBJEcfivES AND ACTIVITIES Objectlves, Artlvltle5 and Alms The objectlves of the or8anlsatlon are to provlde or asslst In the provlslon of opportunltles for sport, recreatlon and lelsure tlme actlvltles for people who are bllnd or partlally $18hted In the Interest of soclal welfare and wlth the objert of Improvlng the condltlons and quallty of Ilfe. The maln actlvltles for the charlty each year Include: A focus on dellverlng a comprehenslve sports and events programme dlrectly concentratlng on the needs and asplratlons of the organlsatlon's bllnd or partlally slghted membershlp and the wlder slght loss cornmunlty. An educatlonal programme to UP5klll the knowledge of the sportlng sector workforce as to the needs of bllnd or partlally slghted athletes to ensure that quallty Sportlng experlences are Increased and made more access5ble to meet thelr needs. To work wlth natlonal governlng bodles of sport to Influence and help shape thelr pro8rammes to Increase accesslble opportunltles for bllnd or partlally slghted people to partlclpate In sport of thelr cholce. To create early Inventlon sport and recreatlonal opportunltles for chlldren and youn8 people wlth slght loss and thelr famllles, To sustaln a well-developed recreatlonal sl8ht classlflcatlon programme whlch adheres to the Internatlonal 8llnd Sport Federatlon and InternatSonal Paralymplc Commlttee Classlflcatlon guldellnes. Grant makln8 Thls body Is not normally a grant maklng organlsatlon although It supports and admlnlsters the dlstrlbutlon of Sport England funds to club5 and organlsatlon5 that offer sportlng opportunltles for bllnd and partlally $18hted people through thelr relevant fundlng programmes when avallable. BRITISH BLINO SPORT Company Llmltod by Guarantee Trustees, Annual Report (Incorporatlng the Dlrectorfs Report) lcontlnued) For the year ended 31 March 2025 OBJECTIVES AND ACTIVITIES Volunteers Brltlsh Bllnd Sport depend5 heavlly on a nctwork of volunteers across the UK. Wlthln the charlty there are sports sectlorts, each havln8 0 commlttee of voluntoers. These volunteers, under the guldance of the charlty, are responslblo for holdlng sports actlvltles whlch can Include tralnlng and dovelopment work, coachln8 and or8anlslng, staglng 8nd admlnlsterlng sportlng evonts. In addltlon, tho charlty Utlllses the skllls and seNlces of volunteers local to venues that host the or8anlsatlon'J 'Have a Go, day pro8ramme acrojs the UK. Head offlce beneflts from a team of volunteers who brlng wlth them IT sk115s, admlnlstratlve skllls and marketln8 skllls, workln8 under the dlrectlon of the Membershlp Offlcer. In order for our members to compete falrly, we offer a recreatlonal 518ht classlflcatlon, whlch Is based on the IBSA approved standard. Thls vltal work Is undertaken by quallfled ophthalmologlsts and optometrlsts In a voluntary capaclty. ACHIEVEMENT AND PERFORMANCE Charltable actlvltles We provlde a comprehenslve pro8ramme of sport and physlcal actSvlty opportunltles almed at 5UPPOrtln8 bllnd and partlally slghted adults and chlldren acros5 the UK. Investment pollcy and objectlves The Trustees, Investment powers are governed by the Trust Deed, whlch permlts the charl￿S funds to be Invested In, or on such Investment, securltles or property as may be thought flt. The charlty contlnues to be commltted to Its obJectlves and hopes to achleve these from generatlng fundlng from the followlng sources: Trusts and Foundatlons, Sport England, donors, sponsorshlp, other charltable or8anlsatlons and the general publlc. EQUALITY, DIVERSITY AND INCLUSION The charlty remalns commltted to promotln8 Equalltvfy Dlverslty and Incluslon. The EDI Sub- Commlttee has contlnued to meet quarterly to monltor and develop the EDI performance of the charlty and reports back to the Board on EDI related progres5 at quarterly Board Meetln8S. The EDI Sub-commlttee has produced an EDI Strate8y for the charlty. This document set5 Out a clear EDI purpose and strateglc prlorltles that wlll shape the sportlng landscape, creatlng a more Inclusfve and representatlve envlronment where bllnd and partlally sl8hted people can fully partlclpate and lead. The charlty15 commltted to embeddln8 EDI In Its 8overnance, Increaslng partlclpatlon amon8 under-represented 8roups, developlng a skllled and Inclu51ve workforce, amplifylng dlverse volces and creatln8 accesslble sportlng envlronments, The charlty contlnues to revlew the dlverslty of Its Board and membershlp through annual surveys to monltor Its goals for dlverse recrultment and ommunlty engagement. The charlty alms to have a 8oard that fully represents its membershlp to the greatest extent posslble, and to provlde access to sport and asslstance to bllnd and partlally slghted Indlvldua15 from culturally and soclally varled communltles. BRITISH BLIND SPORT Company Llmlted by Guarant•• Trustees, Annual Report {Incorporatlng the Dlrectorfj Report) (¢ontlnued} For the year ended 31 March 2025 Safe8uardln8, WellbelnB and Safety Wc aro fully committed to safe8uardln8 tho welfare, wellbclngi bnd safety of all those Involved In our work, Includln8 our members, Stakeholder5, and staff. We have robust safe8uardlng pollcles In place, supported by clear procedures and a deslgnated Lead Safe8uardlng Offlcer who oversees our approach and ensures compllance wlth bcst practlce. We contlnue to Invest In re8ular safeBuardlng tralnln8 for our staff and trustees to ensure that everyone understands thelr responslbllltles and Is equlpped to act approprlatoly. Our 5afeguardlng culture Is embedded across the organlsatlon and Is a core element of our values and 8overnance. Sustalnablllty The charlty Is committed to Integratlng Sustslnablllty Into everythlng we do, from reducln8 our carbon footprlnt to worklng wlth eco-frlendly suppllers. As we work to SUPPOrt bllnd and partlallv sIBhted people, we alm to do so In a way that also protects our envlronment for future generatlons. FINANCIAL REVIEW FUTURE DEVELOPMENTS The charlty wlll contlnue to provlde a comprehenslve sport and physlcal actlvlty prograrnme throughout forthcomlng years subJert to satlsfactory fundralsln8 achlevements andlor sponsorshlp. Reserves pollcy The Balance Sheet shows the assets and Ilabllltles attrlbutable to the restrlcted and unre5trlrted funds and Note 13 to the flnanclal 5tatemenYs summarles the year's movements on each fund. The general reserve Is £309,878 (2024 £276,690>, The pollcy on reserves remalns unchanged and has been approved by the Charlty Commlsslon. The alm Is to bulld up the reserves to the extent that they wlll provlde cover for one full yearfs runnlng c05t5. The total reserve15 £386,124 of whlch £76,246 Is restrlcted. The restrlcted element of reserves covers the charltys salarles, charlty runnlng costs and dedlcated projects. It Is essentlal that Brltlsh B15nd Sport plans well In advance to ensure that It can meet Its commltments forthe year ahead as well as underpln the value5 of a good employer and be able to reassure staff and volunteers that the charlty has sufflclent further fundln8 to elther revlew Its obJectlves or wlnd down the organ15atlon over a 12-month perlod, should no future fundlng be avallable. CHANGE OF FINANCIAL REPORTING The charlty In accordance wlth current le8lslatlon has transltloned from prevlous UK GAAP reportlng to FRS 102 as at irt Aprll 2015 In conjunctlon wlth the Charltles SORP IFRS 102) and the Charltles Act 2011, No transltlonal adjustments were requlred In the retalned funds or Income or expendlture for the year. BRITISH BLIND SPORT Company Llmlted by Guarant•• Truste•¢ Annual Report {Incorporatlng the Dlrectorfi Report) (contlnu•d) Forthe year ended 31 Mar¢h 2025 PUBLIC BENEFIT We have referred to the Chftrlty Commlsslon's 8enero1 Buldance on publlc beneflt when revlewlng our alms and objectlves and In plannln8 our fulure actlvltles. Brltlsh Bllnd Sport alms to ensure that 5POrt and physlc81 actlvlty opportunltles are accesslble to every bllnd or partlally sl8hted person In the UK, wllh the Intentlon of lrnprovln8 thelr personal health, well-beln8 and self-e5teem, Adults and chlldren are encouraged to partlclpate In sportln8 actlvltle5 at whatever level they choose, from 8ra5sroots to Internatlonal competltlve level. 811nd and partlally sl8hted people who enter competltlons need a slght classlflcatlon to ensure that partlclpants play on a falr and equal basls, Brltlsh Bllnd Sport provlde recreatlonal/domestlc cla551fl¢atlons and Ilalse wlth the relevant natlonal 8ovemlng bodles of sport and 8rltlsh Paralymplc Assoclatlon to support the Intematlonal competltlon classlflcatlon system, SMALL COMPANY PROVISIONS Thls report has been prepared In accordance with the Pfovlslons appll¢able to companles entltled to the small companles exemptlon. The trustees, annual report was approved on of trUStees/dlrectors by: . and sl8ned on behalf of the board S Barker MBE Chalrperson-Trustee INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRITISH BLIND SPORT I report on tho accounts for the year endod 31 March 2025 •$ sot out on p88es ten to seventeen, lor ch•rlty numbor 1168093. Réspectlve responilblllllej of tNite•J and ex•mln•r The ch•rlty'S trusiees •re responslble for the preparatlon ol the accounts In accordance wlth the Charltles Act 20111.the Act.). The ch•rltVs trustees conslder than an audit Is not requlred for thls year (under Sectlon 144 01 the Art and that In Independent examlnatlon Is requlred. The Charltvs 8ross Incorne exceeded £250,CO) Ind l am quallfled to undertake the examlnatlon by beln8 a qualifled member of the Assoclatlon of Chartered Certlfled Accountants. It Is my responslblllty to: Examlne the accounts under Sectlon 145 of the Charitles Act, To follow the •ppllcable Dlrectlon5 8lven by the Charlty Comrnlsslon (under settion 14S(S){bl of the Act, and To state whether partlcular matters have come to my attentlon. Basls of the Independent eumlnees report My examlnatlon wa5 carrled out In accordance wlth the Genernl Dlrectlens glven by the Charlty Commlsslon. An examlnatlon Includes a revlew of the accountlng records kept by the charlty and comparlson of the accounts presented wlth those records. It also Includes conslderatlon of any unusual Items or dlsclosures In the accounts and seekln8 explanatlon5 frorn the trustees concernlng any such matters. The procedures undertaken do not provlde all the evldence that would be requlred In an audlt, and consequently no oplnlon Is glven as to whether the accounts present a 'true and falr vlew, and the report Is Ilmlted to those matters set out In the staternents below. Independent examlnerfs statement In connectlon wlth my examlnatlon, no materlal matters have come to my attentlon whlch glve5 me cause to belleve that In, any materlal respect: The accountlng record5 were not kept In accordance wlth sertlon 130 of the Art; or The accounts dld not accord with the accountlng records; or The accounts dld not comply wlth the appllcable requlrements concernlng the form and content of accounts set out In the Charltles (Accounts and Reports) Regulatlons 2008 other than any requSrement that the accounts give a 'true and falrf vSew whlch Is not a matter consldered as part of an Independent examlnatlon. INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRinsH BLIND SPORT- CONTINUED I have no concem5 and have corne across no other matters In connectlon wlth the examlnatlon to whlch attentlon should be drawn In thls report In order to enable a proper understandlng ol the accounts to be reached. Slgned: Date: zqln12ozs Name: Sarah Stlrland Quallflcatlon: FCCA Address: Solutlons 4 Tax Ltd 2 Porter Drlve Alfreton Derbyshlre DESS 7QY 10 BRMSH BLIND SPORT Company Llrnlted by Guarantee STATEMENT OF FINANCIAL AcnviTES for thé year ended 31 March 2025 2025 Total Fundj 2024 Total Funds Unrestrlcted Fund$ Restrlcted Funds Notes INCOMING RESOURCES Incomlng resources from generated fundi: Voluntary Income Actlvltles for generatln8 funds Investment Income 4n¢omlng resources from ¢harltable artlvltles: Sportln8 events for the 8llnd 131,429 2,294 1,173 370,295 501,724 2,294 1,173 600,322 3,495 21,079 21,079 20M03 Total Incomln8 resourt•s 134,896 391,374 S26,270 624,760 RESOURCES EXPENDED Costs of 8eneratlng funds Costs of generatlng voluntary Income tharftable artlvltles Sportlng events for the B15nd Governance costs Exceptlonal Item 11,451 426 11,877 14,418 236,672 1,380 225,354 462,026 1,380 517,985 1,339 TOTAL RESOURCES EXPENDED 249,503 225,780 475,283 533 742 Net Incomlnd(expendlture) resource before tax -114,607 165,594 50,987 91,018 Tax payable Net Income/{expendlture) resource after tax -114,607 165,594 50,987 91,048 RECONCIUATION OF FUNDS Total funds brought forward 276,690 58,447 335,137 244,119 Transfer between funds 147,795 -147,79S TOTAL FUNDS CARRIED FORWARD 309.878 76,246 386,124 335,137 The statement of financlal actlvitles Includes all galns and losses recognlsed In the year. All Income and expendlture derive from contlnulng actlvltles. 11 BRMSH BLIND SPORT Company Ilmlted by Guarnntee BALANCE SHEET for the year ended 31 March 2025 Unr•strlct•d R•strlct•d funds funds 2025 2024 Noies FIXED ASSETS Tan8lble assets 11 2,831 2,831 5.395 CURRENT ASSET5 Cash at bank Other debtors Total ￿rreftt asmts 317,563 238,276 555,839 453,794 319 754 238,276 558,030 457 105 CREDITORS: amounts f•lllng du• Wlthln one ye•r 12 -12,707 -162,030 -174,737 -127,363 NET CURRENT ASSETS -162,030 -174,737 -127 363 TOTAL ASSETS LESS CURRENT UABILMES 309,878 76,246 386,124 335,137 NEf ASSETS 335 137 FUNDS Unrestrfcted funds Re5trlcted funds 13 309,878 76,246 276,690 58,447 TOTAL FUNDS 335 137 The company was entltled to exemptlon from audlt under s477 of the Companles Act 2￿6 relatln8 to small companies. The members have not requlred the company to obtaln an audlt In accordance wSth sectlon 476 of the Companles Act 21J)6. The director5 acknowledge thelr responsibilitles for complyin8 wlth the requlrements of the Companles Act wlth respect to accountln8 records and the preparatlon of accounts. These accounts have been prepared In accordance with the provlslons appllcable to small companles subject to the small companie5 re8lme and In accordance with FRS102 SORP. ese fina clal statements were approved by the board of trustees and authorlsed for Issue on ... ..and are sl8ned on behalf of the board by: S Barker MBE (Chairperson - Trustee) 12 BRITISH BLIND SPORT Company Umlted by Guarantee NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2025 I. GENERAL INFORMATION The charlty Is a prlvate company Ilmlted by guarantee, re8lstered In En8land and Wales and reglstered charSty In En8land and Wales, The address of the reElstered ofllce Is 19 Coventry Road, Cubblngton, Leamlngton Spa, Warwlckshlre, CV32 7JN, En8land. 2. STATEMENT OF COMPLIANCE These flnanclal statements have been prepared In compllance wlth FRS 102, Yhe Flnanclal Reportln8 Standard appllcable In the UK and the Republlc of Ireland,, the statement of Recommended Practlce appllcable to charltles preparlng thelr accounts In accordance wlth the Flnanclal Reportln8 Standard appllcable In the UK and Republlc of Ireland IFRS 102) {Charltles SORP {FRS 1021) and the Charltle5 Act 2011. 3. ACCOUNTING POLICIES Basls of ac¢ountlnB These accounts have been prepared under the hlstorlcal cost basls, wlth Items reco8nlsed at cost or transactlon value unless otherwlse stated In the relevant notes to these accounts. Golng concern There are no materlal uncertalntSes about the charltvs ablllty to contlnue. Dlsclosure exemptlons The entity satlsfies the crlterla of belng a quallfylng entlty as deflned In FRS102 and has taken advantage of the reduced dlsclosure exemptlons under para8raph 1.12 of FRSIO2: (al No cash flow statement has been produced for the Charlty. (b) Dlsclosures In respect of Flnanclal Instruments have not been presented, Incomlng resources All Incomlng resource5 are Included In the statement of flnanclal actlvltles when the charlty Is legally entltled to the Income and the amount Can be quantlfled wlth reasonable accuracy. The followlng speclflc pollcles are applled to partlcular categorles of Income: Voluntary Income15 recelved by way of grants, donatlons and 81fts and Is Included In full In the Statement of Flnanclal Actlvltles when the charlty Is entltled to the Income and the amount can be quantlfled wlth reasonable accuracy. Donated servlces and facllltles are Included at the value to the charlty where thls can be quantlfled. The value of servlces provlded by volunteers has not been Included In these accounts. Investfflent Income Is Included when recelvable. 13 BRITISH BLIND SPORT Company Llmlted by Guarant•• NOTES TO THE FINANCIAL STATEMENTS leonilnuldl For the year ended 31 March 2025 ACCOUNTING POLICIES Icontlnued} Incomlng re50urce5 Incomln8 resources from events and major sportlng actlv5tleJ ire iccounted for when earned. IncomSn8 resources from 8rants, where related to performance and specSflc dellverables, are accounted for a5 the charlty earns the rlght to conslderatlon by Its performance. Resources expended Expendlture Is accounted for on an accruals basls and has been classlfled under headlngs that a88re8ate all cost related to the cate80ry. Where costs cannot be dlrectly attrlbuted to partlcular headlng5 they have been allocated to actlvltles on a basls conslstent wlth the use of resources e.g. floor areas, per caplta or e5tlmated usa8e. Costs of generatlng funds comprlse the costs assoclated wlth attractSn8 voluntary Income and the costs of staglng events and 5POrtln8 actlvltle5. Charitsble expendlture comprlses those costs Incurred by the charlty In the dellvery of Its artlvltles and servlces for its beneflclarles. It Includes both costs that can be allocated dlrectly to such actlvltles and those cost5 of an Indlrect nature necessary to support them. Governance costs Include those costs assoclated wlth meetln8 the constltutlonal and statutory requlrements of the charlty and Include the Independent examlner's fees and costs Ilnked to the strate8lc management of the charlty. Tanglble flxed asset$ Depreclatlon Is provlded at the followlng annual rates In order to wrSte off each asset over it5 e5tlmated useful Ilfe. Flxtures and flttln85 Computer equlpment -20% on cost -33% on cost Flxtures, rtttlngs and cornputer equlpment costlng more than £5001s capltallsed and carrled In the balance sheet at historical cost. Taxatlon The charlty Is exempt from tax on Its charltable actlvltles. 14 BRITISH BLIND SPOAT Comp•rty Umlt•d by Guar•nt•• NOTES TO THE FINANCIAL STATEMENTS (¢oMlnu•dl For lh• year •nd•d 31 March 2025 ACCOUNllNG POUCIES (contlnu•d) Fund •¢￿untIn8 Unrestrlcted funds can be used In accordance wlth the charltable objectlves at the dlscretlon of the trustees. Deslgnated funds are unrestrlcted funds eamiarked by the Trustees lor partlcular purposes. Restrlcted funds can only be used for partlcular restrlrted purposes wlthln the objects of the charlty. Restrlctlons ar55e when speclfled by the donor or when funds are ralsed for partlcular restrlcted purposes. Transfers between restrlcted and unrestrlcted fund5 arlse where there Is an a8reed allocatlon of overhead costs. Penslon costs and other post-r•tlrem•nt b•n•flts The charlty operates a deflned contrlbutlon penslon scheme. The assets of the scheme are held separately from those of the charlty. Contrlbutlon5 payable to the charltvs penslon scheme are charged to the Statement of Flnanclal Actlvltles In the perlod to whlch they relate. 4. VOLUNTARY INCOME 2025 2024 Donatlons Subscrlptlons Sport England Grant RNIB Grant 231,003 12,096 227,806 30,819 501,724 178,017 5,446 259,221 157,638 600,322 5. ACTIVITIES FOR GENERATING FUNDS 2025 2024 Fundralslng events 2,294 2,294 3,495 3,495 6. INVESTMENT INCOME 2025 2024 Interest recelved 1,173 540 Is BRITISH BLIND SPORT Company Llmlted by Guarantee NOTES TO THE FINANCIAL STATEMENTS Icontlnuedl For the year ended 31 March 2025 7: INCOMING RESOURCES FROM CHARITABLE ACTIVITIES 2025 2024 Actlvlty Sportlng events for the bllnd Event income 21,079 20,403 8. CHARITABLE ACTIVITIES COSTS Dlrect costs Totals Sportlng events for the Blind 462,026 462,026 9. TRUSTEES, REMUNERATION AND BENEFITS There were n'o trustee5' Tpmuneratlon or Dther beneflts for the year ended 31 March 2025. 10. STAFF COSTS 2025 2024 Wa£es.and salarles Sbtlal securlty costs Other penslon costs 251,661 22,937 8,294 282,892 The average monthly number of employees durlng the year was as follows: 2025 277,711 24,267 7,004 308,982 2024 Sport England Administration Includingj fundralslng, publlclty and events Chlef Executlve 11 11 2025 2024 Employees who recelved emoluments between £60,000 - È70,000 16 BRITISH BLIND SPORT Company Umlted by Guarante• NOTES TO THE FINANCIAL STATEMENTS (¢ontlnu•dl For the year ended 31 March 2025 11. TANGIBLE FIXED ASSETS Flxtures and Flttlnss Computer •qulprnent Totals COST At l Aprll 2024 Addltlon5 At 31 March 2025 2,430 854 14,669 1,899 16,568 17,099 19,852 DEPRECIATION At l Aprll 2024 Charge for year At 31 March 2025 10,861 4,750 15,611 11,704 5,317 17,021 567 1,410 NEf BOOK VALUE At 31 March 2025 At 31 March 2024 1,874 1,587 957 3,808 2,831 5,395 12. CREDITORS; AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade credltors Soclal securlty and other taxes Other credltors Deferred Income- Sports Sectlons Deferred Income - Sport England Deferred Income - IBSA World Games 2023 Deferred Income- See My Volce Deferred Income - UK Sport Games Contrlbutlon Deferred Income - RNIB Deferred Income- Development Fund Deferred Income- The Engagement Fund Deferred income- CYP Deferred Income - Showdown Deferred Income - WG Legacy 5,054 6,873 780 1,015 6,676 750 11,418 17,178 23,160 5,000 17,178 95,840 17,937 9,524 6,551 17,937 15,767 13,462 15,000 127,363 15,000 174,737 17 BRITISH BLIND SPORT Company Llmlt•d by Guir•nt•• NOTES TO THE FINANCIAL STATÉMENTS leonllnts•dl For th• y••r •nd•d 31 March 2025 13. MOVEMENT IN FUND5 Net movement Transleri between At 1.4.24 Funds Funds At 31.03.25 Unrertrlcted funds Gencral fund 276,690 276,690 -114,607 -114,607 147,795 147,795 309,878 309,878 Restrlcted fvnds Sport En8land Grant Apprentlceshlp Have a Go Days See My Volce Sports Sectlons IBSA World Games 2023 RNIB CAF cyp McDonald's UK Sport Le8acv Showdown 1,774 1,979 10,892 130,551 -131,059 1,266 1,979 13,729 2,837 5,000 -3,983 -94 -3,814 -1,311 9,217 5,191 13,380 8,620 165,594 50,987 -5,0 6,919 94 -5,965 1,311 -9,217 -900 -3,978 44,321 47,257 9,779 -896 -9,402 3,395 8,620 76,246 386,124 58,447 335,137 -147,795 TOTAL FUNDS 18 BRinsH 8LINO SPORT Company Umlted by Guarante• NOTES TO THE FINANaAL STATEMENTS (tontlnu•dl For the year ended 31 March 2025 Net movement In fund5, Included In the above are a5 follows: Incomln8 resources Resources expended Movement In funds Unrestrlrted funds General fund 134,896_ 134,896 -249,503_ -249,503 -114,607 -114,607 Rertrlcted funds Sport En8land Grant Apprentlceshlp Have a Go Days See My Volce Sports Sections IBSA World Games 2023 RNIB CAF cyp McDonald's UK Sport Le8acy Showdown 222,806 -92,255 130,551 11,369 5,000 40,402 23,160 30,819 -8,S32 2,837 -44,38S -23,254 -34,633 -1,311 -3,983 -94 -3,814 -1,311 9,217 5,191 13,380 8,620 165,594 50,987 9,217 13,499 16,798 18,304 391,374 526,270 -8,308 -3,418 -9,684 -225,780 475,283 TOTAL FUNDS 19 BRITISH BLIND SPORT Company Llmlted by Guarontee NOTES TO THE FINANCIAL STATEMENTS {¢ontlnu•d} For the year •nd•d 31 Mirch 2025 14. Income Recelved from Investors Other publlc UK Local Investor Sport Authorlty Incom• Non- publlc Incom• TOTAL 132,750 391,375 Sport England 258,625 Revenue grants Capltal Brants Membershlp Income Sponsorshlp Income Other Income Total Income 12,096 119,332 3,467 267,645 12,096 119,332 3,467 526,270 258,625 Overheads costs Salarles Costs of 8eneratlnB voluntary Income Event costs Tru5tee5' Costs Total Expendlture Netlntome 420 105,911 S4,772 176,856 S5,192 282,892 125 426 2,867 11,451 108,116 204 351,399 -83,754 11,877 125,118 204 14,135 120 466 138,159 3,418 -3,418 50,987 Cash and Deferred Grant Reconclllatlon Sport England UK Sport Other publlc Investors TOTAL Opening Balance- Deferred grants Cash recelved Released to P&L (to match expendlture) Closlng Balance - Deferred 8rants 11,553 258,625 -253,000 17,178 -9,402 2,151 258,625 -243,598 17,178 9,402 20 BRITISH BLIND SPORT Comp•ny Llmlted by Guar*ni•• MANAGEMENT114FORMATION For the year ended 31 March 2025 The followlng pages do not form part of the flnanclal stat•ment5. 21 BRITISH BLIND SPORT Company Llmlted by Guarantee DETAILED STATEMENT OF FINANCIALACTIVITIES For the year ended 31 March 2025 2025 2024 INCOMING RESOURCES Voluntary Income Donatlons Subscrlptlons Sport England Grant RNIB Grant 231,003 12,096 227,806 30,819 501,724 178,017 5,446 259,221 157,638 600,322 Artlvltles for generatlng funds Fundraisln8 events Publlshlng Income 2,294 3,495 2,294 3,495 Investments Income Interest received 1,173 540 Incomln8 resources from charltable actlvltles Event Income 21,079 20,403 Totsl 4ncomlng resources 526,270 624,760 RESOURCES EXPENDED Costs of generatlng voluntary Income Publlshln8 and webslte costs Fundralslng costs 8,483 3,394 11,877 13,495 923 14,418 Charltable artlvltles Wages Soclal securlty Penslon5 Event costs Sport England Grant UK Sport World Games Grant Trustees, expenses Travel OffSce runnlng costs Admlnlstratlon costs Bank charges Depreclatlon of flxtures and flttln8S Depreciatlon of computer equlpment 251,661 22,937 8,294 96,368 6,421 23,254 204 58 43,806 3,411 295 567 4,750 462,026 277,711 24,267 7,004 113,285 10,926 29,221 132 112 47,159 3,320 305 426 4,117 532,403 22 BRITISH BUNO SPORT Company Llmlted by Guarante• OETAILED STATEMENT OF FINANCIAL ACTIVITIES (