## **Moorvision AGM** 

# **Wednesday 29th April 2019** 

# **To be held over Zoom with other Trustees due to the** 

## **Corvid 19 Virus** 

## **Chairs Report** 

2019 was another successful year for Moorvision both in terms of successful grant applications, fundraising (particularly marathon fundraising) and provision of services and activities. Our theme for the year was ‘Challenge Me, Challenge You’ which not only encouraged youngsters to take part in activities but also to show the certificate they were given to someone else, thus challenging the conceptions of what VI children can do. 

Laura had arranged some fantastic residentials and activities including a teens theatre workshop, Money smart course, productions for our younger members at the Barnfield and Northcott Theatres and numerous sporting activities including the Calvert Trust residential. 

2020 – meant to be a sports focused year in line with the Paralympics – started well with theatre trips, a swimming gala, an under fives active play session and a climbing activity. 

But what a year this has been - especially the last month or so with the 

outbreak of the Corvid 19 Virus. I don’t think any of us have seen anything like this before and hopefully won’t see again in our lifetime! 

Laura and Ali have been working hard behind the scenes and via our social media to help our families stay safe during this very difficult period. Laura has been able to help families with resources and things for our families to do while staying safe at home. Laura has had to do a 

Corona Virus Policy. Some of our activities, such as Skern Lodge and everything up until June so far have had to be either 



cancelled or postponed, causing a lot of extra work for both Laura and Ali, getting refunds from the venues and reimbursing our families. Both Laura and Ali are now phoning families, starting with the most vulnerable, to see how they are doing. Laura is also offering a transcription service for both education and entertainment. 

We have unfortunately lost our marathon runners, Easter funding and other grant applications for general use and Laura has applied for emergency coronavirus funding support which has created more work for her to do, on top of her normal duties. We are not currently considering furloughing Laura and Ali although this could be a possibility depending on how long the lockdown continues and how much grant funding is received. 

Thank you, Laura and Ali, for doing all this to keep Moorvision afloat 

Louise Eggins Chair 



MOORVISION
(A Charitable Incorporated Oryanlsatlonl
Annual Report and Unaudited Financial Statements
For the Year Ended 31 December 2020
Charity Reglst¢red in England and Wales Number: 1173939

MooNision
Contents
For the Year Ended 31 December 2020
Contents
Referen￿ and Administrative Details
Trustees, Annual Report
3-10
Independent Examiners Report
Statement of Financial Activities
12
Balance Sheet
13
Notes to the Financial Statements
14-24
Prepared By Albert Goodman LLP

Moorvision
Reference and Administrative Details
For the Year Ended 31 De￿mber 2020
Trustees
R Bartlett
L Blackley
L Eggins
N Emanuel
N Mccann
F McFarlane
A Moyes
N Shuker
P Walkins
Principal office and Registered Office
Unit 4, The Watermark
Erme Court
Leonards Road
Ivybridge
PL21 OSZ
Charity Executive Director
L Hughes
Independent Examiner
Michelle Ferris FCA DChA
Albert Goodman LLP
Goodwood House
Blackbrook Park Avenue
Taunton
Somerset
TA1 2PX
Registered charity number
1173939
Prepared By Albert Goodman LLP

Moonfision
Trustees, Report
For the Year Ended 31 December 2020
The Trustees present their report and unaudited financial statements of the charity for the year ended 31
December 2020.
The financial statements have been prepared in accordance wilh the accounting policies set out in note 1
to the financial statements and comply with the charity's governing document and Accounting and
Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland IFRS 1021 (effective 1 January 2019).
Public benefit
The trustees report that the charitable activities, described in the "Mission slalement", °Activities' and
°Achievements and performance" paragraphs, are for the public benefit. The trustees also confirm thal
they have complied with section 17(51 of the Charities Act 2011 to have due regard to the public benefit
guidance published by the Charity Commission.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The governing document is the Association Constitution and Moorvision was registered as a charitable
incorporated organisation 25 July 2017. The charity was set up to replace Moorvision, an unincorporated
charity registration number 1130826
The Trustees serving during the year and Sin￿ the year end are as follows..
R Bartlett
(appointed 30 April 2021 J
L Blaokley
(appointed 30 April 20211
L Eggins
(reappointed 30 April 2021 >
N Emanuel (appointed 30 April 20211
N Mccann
Ireappoinled 30 April 2021)
F McFarlane (reappointed 30 April 2021)
A Moyes
(reappointed 30 April 2021)
N Shuker
(appointed 30 April 2021)
P Watkins
(reappointed 30 April 2021)
C Davidson {resigned 30 April 20211
A Wilson
(resigned 30 April 20211
Trustee selection methods
Trustees are appointed for their professional expertise andlor personal and lived experience and can
serve more than one tem. A term is defined as ffive years. Interested possible new trustees are required
to attend Trustee Meetings to meet the team and become familiar with the governance requirements
before being considered for any vacant positions.
L Hughes is the charity executive director, responsible for the day-to-day running of the charity.
The Board of Trusteeg meet quarterly and deal wrth the administration of the charity encompassing the
strategic vision, financial accountability and risk management. The Trusteés, meetings also include the
AGM.
The operational management of the organisation is undertaken by the paid staff team.
Pr8pared By Albert Goodman LLP

Moorvision
Trustees, Report
For the Year Ended 31 Detsmber 2020
Objectives and activities
Our charitable objectives are..
1) The relief of children and young people aged 0 25, and their parentslcarers and immediale
families, who are in need by reason of disability through blindness or visual impairment through
support, the provision of information and enabling shared experiences within Devon, Torbay and
Plymouth City open to families from these areas and adjoining counties.
2) The relief of parents (of either blind, visually impaired of sighted children and young people aged Q
25} who are in need by reason of disability through blindness or visual impairment, through
support, the provision of information and enabling shared experiences within Devon, Torbay and
Plymouth city open to families from these areas and adjoining counties.
3) The advancement of public awareness of the needs of children and parents who are in need by
reason of disability through blindness or visual impairrnent, within Devon. Torbay and Plymouth
city open to families from these areas and adjoining counties.
The Trustees confimi that in compiling this report they have had due regard to the guidance on public
benefit issued by the Charity Commission in Complian￿ with the duty set out in section 17(5) of Ihe
Charities Act 2011.
Achlevements and perfomiance
2020 started well with 3 general and 3 sportslactivity events in the first 9 weeks in keeping with our
OlympiclParalympic themed year with the hope of really encouraging all of our thildren and young people
to gain in health, fitness and confidence whilst learning new skills.
By the beginning of March however, the Covid-19 pandemic hit and we had to make an extremely fast U
turn.
Despite the speed at which the world changed, the sudden closure of the office and the small size of our
charity, we faced this challenge head on and rapidly adapted both our income generation and service
delivery to be fully compliant with lockdown regulations whilsl retaining a high level of varied activities and
support. We quickly got to grips with Zoom and other related technology.
It has not been an easy year, but we have emerged bigger and stronger, supporting more families than
ever.
Despite the pandemic which has interrupted many of our usual referral processes, we have increased
membership from 170 to 177 families this year from across the South West. We have just begun a drive to
recruit more Cornwall families. especially from the border areas thanks to a grant from Cornwall
Community Foundation.
Prepared By Albert Goodman LLP

Moorvision
Trustees, Report
For the Year Ended 31 December 2020
Activities Provided
Prior to the start of the pandemic in early 2020..
Swim gala
Audio Described Theatre Hansel and Gretel
Under-fives active play
Drama workshop
Youth wellbeing group
Clip n climb
During Lockdown 1, 2 and 3 plus partial breaks from full lockdown
Surnmer virtual activities and zoom meet ups including..
SportlKeeping Fit
Science and Nature
Festival Week
Rainbow arts and crafts
Rainbow cooking
Homework support club {4 sessions)
Rock choir rock stars adapted sessions (3 x 3 sessions)
Teenage wellbeing groups (6 sessions)
Halloween virtual aclivilies and party
Christmas virtual activities and party
Valenline's virtual activities
Easter virtual activities and party
Around the World virtual activities and zoom sessions including..
Australia
China
Brazil
Lapland
Saturday Story Time and craft show (6 sessions) with Positive Eye
During the Tier 112 break from full lockdown
Sail with Santa
Powderham Castle lights and audio walk
Youth wellbeing group
Prepared By Albert Goodman LLP

Moorvision
Trustees, Report
For the Year Ended 31 December 2020
Residentials
Sadly, both the Calvert Trust and Skern Lodge residential trips had to be postponed but bolh are
rebooked for 2021.
Parenvcarer and family support
We devised and distributed a 1¢>page guide to coping during the first lockdown covering all
aspects of education, health, staying safe, keeping fit and wellbeing.
We devised a checklist of issues to help us identify areas that families may need support.
We called approximately 750/0 of the families wilh the checklist using our two staff and several
volunteers.
We ran parenvcarer support groups on Zoom covering education, staying safe and general
wellbeing.
We formed partnerships with local charities to provide IT software and hardware to local
children with Vl.
We offered parenvcarer Independent Living Skills course (2 x 4 sessions for different ages)
We offered Braille (grade 1) course 2 x 9 sessions.
We continue to offer family support across all areas of need
We subsidised a 16+ SEND education training day for parenucarers
Informatlon and Soclal media
We produ¢ed and printed just one newsletter this year with a Stay Safe theme. We still receive advertising
and sponsorship income from New College Worcester, Humanware, Dolphin and RNC al Hereford. The
newsletter goes out in full-colour hard copy, large print text only and electronically on request to all
families in the group and also to about 35 professionals in the field. We continue to re￿1ve excellent
feedback on the newsletter.
We finally launched our new website this year entirely funded by the NISA local stores and have received
excellent feedback on it. Activity and support staff have been taught how to update the websile which they
do on a regular basis. ww.moorvi5ion.or
Our Facebook page is still very popular and well used, especially for booking events. All of the staff are
administrators. The Moorvision Twitter account which has a large following but we don't have much time
to use it.
Prepared By Albert Goodman LLP

Moorvision
Trustees, Report
For the Year Ended 31 December 2020
Staff and Volunteers
A big change for Moorvision this year when, thanks to a National Lottery granl, we took on two new part
time staff
Ellie Thomas as our Adivities Coordinalor and Hannah Bell as Family Engagement
Coordinator.
Ali's job is now Finan￿ and Fundraising Adminislralor and mine is Executive Director which is now a full-
time role. All staff are now regularly supervised and appraised, and we have staff team meetings.
We have used the lockdown period to update training for both new and existing staff across the board
including..
Level 2 and 3 Safeguarding Children
Data Protection and Confidenliality
Paedialnc First Aid
Equality and Diversrty
Sighted Guide Training
Document Accessibility Guidelines
Use of Website
Sadly, this year, after almost 15 years of service, we have had to advise Ann and Terry Mudge to slep
down as regular volunteers due both to Covid and their advancing years. We have bought them a lovely
leaving gift and I will be visiting them a5 allowed. We still have all our other volunteers on our books.
With the two new staff starting, we had run out of desk and storage space so have taken on another small
unit at the Watermark, just across the corridor from our original unit. We made good use of the offi￿$ in
between various lockdowns and look foNard lo reluming when allowed.
After months of hugely time consuming and stressful issues with Microsoft we have now taken oul a
Servi￿ contract with Cosmic Ethical IT to supporl with our IT issues. We are allowed an hour per month
on our plan before incurring extra costs, but they are actually very generous with their support. Microsoft
continues to throw curveballs and Dropbox sometimes fails to sync. Having Cosmic on hand makes a
huge drfference.
We bought our first Braille embosser thanks to a one-off grant.
We have a quote to transfer our database to Salesforce which inclu¢Jes training our staff how to use it and
have applied for several grants to cover this cost. Our current Excel database is no longer fit for purpose.
We have also used the lockdown period lo do a very thorough overhaul of our policies, updating all we
already had and adding in many new ones based on the policy lists from other similar Gharities. This has
been undertaken by both staff and trustees and is nearing competition.
Prepared By Albert Goodman LLP

Moorvision
Trustees, Report
For the Year Ended 31 December 2020
Funding
Almost all our grant applications were suddenly put on hold at the start of the pandemic. We rapidly
reapplied first for emergency Covid funding (£18,750) and then for Covid recovery funding1£39.5031 as
the year continued. The second round of funding secured us our first National Lottery grant and enabled
US to employ the t￿0 new staff.
We have also been successful with 3 grant applications so far in 2021 {£14,750) including a welcome 2K
from Cornwall Community Foundation after we only asked for 1K. We have a nLsmber of other grants
currently awaiting results.
Covld 19 update
The Covid 19 pandemic has obviously had a major effect on the charity and its members. It has forced us
to rethink our income generation, policies, service delivery, staff and volunteer roles, IT and all that we do.
It has, at times, been extraordinarily hard work, extremely challenging for staff working from home
{particularly those with schoollpreschool age children) and a time of great concern for our members.
On a positive note. for such a small charity {with only one full time equivalent staff at the start of the
pandemic}. we have..
Kept going
Increased our income
Taken on two new slaff and increased Ihe hours of others
Found extra office spa
Created a virtual office
Learnt a new way of delivering services online
Planned numerous activities to bring us out of lockdown
Not furloughed anyone
Taken on new members
Leamt new skills
Provided consistently high quality, varied, interesting and challenging adivilies along with support,
advice, information and advocacy throughout
Financlal revlew
Unrestricted income in the year totalled £23,085 (2019-. £16,780), with restricted income totalling £54,296
{2019.' £45,982). Of the £47,570 total expenditure (2019.. £50,612), £47,234 (990kl was for charitable
purposes (2019.. £49.327_ 970/ts). The remainder was for raising funds.
Reserves stood at £72.461 at the year end, of which £38.467 is unreslricled and £33,994 is restricted.
The charity does not hold any investments.
Potential risks the charity fa￿S depends very much on the size. nature and complexity of restricted funds
granted which impact the activities we undertake.
There is no significant pension liability arising.
Prepared By Albert Goodman LLP

Moorvision
Trustees, Report
For the Year Ended 31 December 2020
Reserves policy
Reserves are provided to ensure the financial stability of the charity and the ability for it to meet its
charitable objectives for the foreseeable future. The movement in reserves is shown in the note5 to the
accounts.
Moorvision needs to retain some money in reserve for the charily to be effective for the following reasons..
1. The risk of unforeseen emergency - this 15 not a high risk in our charity and would mainly be
needed to cover a one off item of office equipment such as a new computer or a possible office
move were our lease to be withdrawn for any reason. We would need to Consider a deposit on new
office space if this was needed. It might also be needed to put down a deposit for a planned high
cost activity. It might also need to cover multiple items of IT and office furniture in the unlikely
event of a fire or theft until insurance could be paid out.
2. Unforeseen day-to-day operational costs - this could include employing temporary staff to cover
long term sickness or maternity cover. (Note: Small firms have now lost the right to reclaim their
statutory sick pay (SSP} costs,. this is the minimum amount that must be paid to sick staff by every
employer, regardless of size, for a period of up to 28 weeks.) We also need to factor in redundancy
payments for staff who have been with us for more than two years in the event of an emergency
closure.
3. MooNision's income is entirely reliant on granls and fundraising, and as such is not certain from
year to year. 11 would be prudent to put aside enough reserve to cover at least 4 months of
operational costs for activilies etc.
4. Our total reseNe requirement5 currently sland at £25,000 as ofJan 2021.
Moorvision aims to maintain reserves al a level that is at least equivalent to 4 months operational
expenditure, currently calculated at approx. £25,000. At the year end free resetves stood at £38,467
(unrestricted reserves) which falls slightly above Ihe reserves policy.
The Trustees review the amount of reserves that are required to ensure they are adequate to fulfill the
charity's continuing obligations at their board m6etings.
Rlsk Management
The Trustees have conducted a review of the major risks to which the charity is exposed, and systems
have been established to mitigate those risks including the implementation of procedures for authorisation
of all transaclions and projects and for ensuring the consistent quality of the delivery of all operational
aspects of the charity. These Pro￿dureS are periodically reviewed to ensure that they still meet the need5
of the charity.
Prepared By Albert Goodman LLP

Moorvision
Trustees Report
For the Year Ended 31 December 2020
statement of Truste¢s' Responsibilities
The Iruslees are responsible for preparing the Trustees, Report and the financial slalements in
accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting
Slandard 102, The Financial Reportin9 Standard applicable in the UK and Republic of Ireland (United
Kingdom Generally Accepled Accounting Praclicel.
The law applicable lo charities in England & Wales require5 the trustees lo prepare financial statements
for each financial year which give a true and fair view of the slate of 3llaiTS ol the charity and of the
income and expenditure of the charity for that period. In preparing these financial slalements, the Iruslees
are required to..
select suitable accounting policies and then apply them consislenlly.,
obsepie the methods and principles in the Charities SORP..
make judgments and ancounling estimates tha! are reasonable and priidÈnt'.
slate whether applicaNe accounting standards have been followed. subject to any material
departures disclosed and explained in the financial slalemenls, and
prepare the financial 5tatemen15 Qn the going concern basis unless It is inappropriate lo presume
that Ihe charity will continue in business.
The Iruslees are responsible for maintaining proper accounting records which disclose with reasonable
accuracy al any lime the financial position of the charity and enable them lo ensure thai Ihe financial
st2temen15 comply with the Charities A¢1 2011, the Charity (Accounts and Reporlsl Regulations 2008 and
the provisions of the trust deedlconslilulion. They are also responsible for safegLJarding the assets of the
chaiily and hence for taking reasonable slep5 lor the prevention and detection of fraud and other
irregularities.
The Iruslees are responsible for the maintenance and integrity of the charity and financial information
included on the charily's website. Legislation in the United Kingdom governing the preparation and
Llisseminalion of f5nancial statements may differ from legislation In other jurisdictions.
Approved by the board on
and signed on their behalf by..
P Walkins
Trustee
Prepared By Ajbèri Goodman LLP
10

Moorvision
Independent Examiners Report to the Trustees
For the Year Ended 31 December 2020
I report lo the trustees on my examination of the a¢counls for Moorvision ('the charity.) for the year ended
31 December 2020.
Responsibilities and basis of report
As the Gharily Irustees of the charity you are responsible for the preparation of the accounts in accordance
with the requirements of the Charities Acl 2011 {"the 2011 Act").
I report in respect of my examination of the charily's accounts carried out under section 145 of the 2011
Act and in carrying out my examination I have followed all the applicable Directions given by the Charity
Commission under section 145(5}(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confimi that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respe¢l'.
accounting records were nol kept in respect of the tharity as required by section 130 of the 2011
Act- or
2. the accounts do not comply with these records,. or
3_ the accounts do not Comply with the applicable requirements concerning the form and content of
the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other Ihan 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.
'Michelle Ferris Bsc jHonsj FCA DChA
Albert Goodman LLP
Goodwood House
Blackbrook Park Avenue
Taunton
Somerset
TA12PX
Date..
IW.i.ol303..1..............
Prepared By Albert Goodman LLP

Moorvision
Statement of Financial Activities
For the Year Ended 31 December 2020
Unres-
trlcted
Res-
tricted Total 2020
Unres-
tricted
Res-
tricted Total 2019
Notss
In¢ome and endowments
Donations and legacies
Charitable aclivrties
Other trading activities
Investment income
22,746
53,066
732
498
75,812
732
812
25
16,108
40,450
5,532
56,558
5,532
605
67
314
25
605
67
Total Income
23,085
54,296
77,381
16,780
45,982
62,762
Expenditure
Raising funds
Charitable acts'vilies
336
16,450
336
47,234
905
14,207
380
35.120
1,285
49,327
30,784
Total expendlture
16,786
30.784
47,570
15,112
35,500
50,612
Net income
before transfers
6,299
23,512
29,811
1,668
10.482
12.150
Tiansfers
Net movement in funds
6,299
23,512
29,811
1,668
10,482
12,150
Reconciliation of funds
Fund balance5 al l January
2020
32,168
10,482
42,650
30,500
30.500
Fund balances at 31
December 2020
38,467
33,994
72,461
32,168
10,482
42,650
The results for the year derive from continuing activities and there are no gains or losses other than those
shown above.
Prepared By Albert Goodman LLP
12

Moorvision
Balance sheet
As at 31 December 2020
Total 2020
Total 2019
Notes
Current assets
Debtors
Cash al bank and in hand
7,169
66,477
6,199
37.113
73,646
43,312
Creditors
Amounts falling due within one year
11,1851
16621
Net current assets
72,461
42.650
Net assets
72.461
42,650
The funds of the ¢harity
Reslricled funds
Unreslricled funds
10
10
33,994
38.467
10,482
32,168
72,461
42,650
Approved by the Board for issue on
and signed on ils behalf by.,
P Walkins
Trustee
Prgpared By Albert Go(xlman LLP

Moorvision
Notes to the Financial Statements
For the Year Ended 31 December 2020
Accountlng policies
1.1 General infomiation and basis of accounting
Moorvision is a charity, registered in England and Wales. The nature of the charity's operations and
its principal activities are set out in the Trustees report on pages 3-10.
The financial statements have been prepared in accordance with Accounting and reporting by
Charities: Statement of Recommended Practice applicable to chartties preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 102} (effective 1 January 2019)- (Charities SORP {FRS 102)).
The charity meets the definition of public benefit entity under FRS 102. Assets and liabilities are
initially recognised at historical cost or transaction value unless othe￿iSe stated in the relevant
accounting policy.
1.2 Income
Donations and legacies (including grants} are recognised where there is entitlement, certainly of
receipts and the amount Gan be measured with sufficient reliability.
Govemment grants are recognised under Ihe accruals model resulting in income being recognised
on a systematic basis over the period in which the related costs are incurred for which the grant is
compensating. The income from the scheme is recognised as other income in the profit and loss
and timing differences presented as other debtors or deferred income within the balance sheel.
Income from trading is recognised on a receivable basis.
Income from charitable activities includes income recognised as earned (as the related goods or
services are provided) under contract.
Investment income is recognised on a receivable basis.
1.3 Expenditure
Liabilities are recognised as soon as there is legal or constructive obligation committing the charity
to the expenditure. All expenditure is accounted for on an accruals basis and has been classified
under headings Ihat aggregate all costs related to the category
Raising funds costs comprise the costs of trading for fundraising purposes.
Charitable expenditure comprises those costs incurred by the charily in the delivery of its activities
and services for beneficiaries. It includes both costs that can be allocated directly to such activities
and those costs of an indirect nature necessary to support them.
1.4 Debtors
Trade and other deblors are recognised at the settlement amount due and prepayments are valued
at the amount prepaid.
1.5 Cash at bank and In hand
Cash at bank and in hand comprise cash on hand and call deposits, and other short-term highly
liquid inveslments that are readily convertible to a known amount of cash and are subject lo an
insignificant risk of change in value.
Prepared By Albert Goodman LLP
14

Moorvision
Notes to the Financial Statements
For the Year Ended 31 De￿mber 2020
1.6 Creditors
Creditors and provisions are recognised where the charity has a present obligation resulting from a
past event that will probably result in the transfer of funds to a third party and the amount due to
settle the obligation can be measured or estimated reliably. Creditors and provisions are
recognised at their settlement amount.
1.7 Taxation
The company is a registered charity and is therefore not liable to corporation tax to the extent that
in¢ome and gains are applied to charitable purposes.
1.8 Fund accounting
General funds are unrestricted funds receivable or generated for the objects of the company
without further specified purpose and are available as general funds.
Restricted funds are to be used for specrfic purposes a5 laid down by the donor. Expenditure which
meets this criterion is charged to the fund, together with a fair allocation of management and
support costs.
1.9 Financlal instruments
The charity only holds basic financial instruments as defined in FRS 102. The financial assets and
liabilities of the charity and their measurements are as follows=
Financial assets- trade and other debtors are basic financial instruments and are debt instruments
measured at amortised cost as delailed in note 13. Prepayments are not financial instruments.
Cash at bank- is classified as a basic financial instrument and is measured at face value.
Financial liabilities- trade creditors, accruals and other creditors are financial instruments, and are
measured at amortised cost as detailed in note 13.
1.10 Operating Leases
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are
classified as operating leases. Rentals payable under operating leases are charged to the
Statement of Financial Activities as incurred over the term of the lease.
1.11 Pension Costs
The charrtable company operates a defined contribution pension scheme. Contributions payable to
the scheme are charged lo the Statement of Financial Activities in the period which they relate.
1.12 Covid-19
The Trustees have considered the implication of the Covid-19 pandemic on the operations of the
charity. The chartty has been able to continue to deliver the majority of its services remotely and
has attracted additional funding to enable a response to an increase in demand. Taking into
account all reasonable circUmstan￿s, the Trustees believe that the char(ty remains a going
concern and no adjustments to the accounts are necessary
Prepared By Albert Goodman LLP
15

Moorvision
Notes to the Financial Statements
For the Year Ended 31 December 2020
Donations
Unres-
tricted
Res-
tricted Total 2020
Unres-
tricted
Res-
tricted Total 2019
Grants
The National Lottery.
Seeing
Awards For All Sports.
Claire Milne Trust
Devon County Council"
Devon Small Grants"
Sport England.
Individually under £5k
13,853
13,853
10,000
13,000
10,000
13,000
10.000
10,000
5,000
10,000
10.000
5,000
5,000
5,000
5,000
5,000
5,080
5,849
5,080
15.099
9.250
7,450
7.450
Exceptional government fundlng
Other government grants.
10,000
10,000
19.250
49,782
69,032
40,450
40.450
Donations
3.496
3,284
6,780
16,108
16,108
22,746
53,066
75.812
16,108
40,450
56,558
'denotes government grant
The charity has been eligible to claim additional funding in year from government support schemes in
response to the coronavirus outbreak. The funding received is shown above under "exceptional
government funding"
Amounts received from government grants are as listed above. There are no unfulfilled conditions or other
contingencies attached to grants that have been recognised in income and the charity has not benefitted
directly from other fomis of government assistance.
Prepared By Albert Goodman LLP
16

Notes to the Financial Statements
For the Year Ended 31 December 2020
Charitable actlvltles
Unres-
tricted
Res-
trictsd Totsl 2020
Unre$-
tricted
Res-
tricted Total 2019
Activities
Residentials
732
732
2,013
3,520
2.013
3,520
732
732
5,532
5,532
Other trading activities
Unre$-
tricted
Re5-
trlcted Totsl 2020
Unres-
tricted
Res-
tricted Total 2019
Fundraising income
Sponsorship
314
498
812
303
302
303
302
314
498
812
605
605
Investment income
Unres-
tricted
Res-
tricted Total 2020
Unres-
tricted
Res.
tricted Total 2019
Bank interest
25
25
67
67
Prepared By Albert Goodman LLP
17

Moorvision
Notes to the Financial Statements
For the Year Ended 31 December 2020
Expenditure on charitable activities
Unres-
tricted
Res-
tricted Total 2020
Unres-
tri¢ted
Res-
tricted Total 2019
Charitable activities
Activity costs
Wages
Premises costs
General administrative costs
Motor and travel
Accountancy
Indpendent examination
995
4,092
3,854
5,935
(18)
1,352
240
3,775
21.334
1,052
4,121
502
4,770
25,426
4,906
10,056
484
1,352
240
1,553
4,489
3,542
2.892
1.431
300
18,153
12,246
19,706
16,735
3.542
7.613
1,431
300
4,721
16,450
30.784
47,234
14,207
35,120
49,327
Wages and salaries
The aggregate payroll costs were as follows-.
Total
2020
Total
2019
Wage5 and salaries
Pension costs
25,121
305
16,590
145
25,426
16,735
No employee received emoluments of more than £60,000 during the year {2019- none).
The average rnonthly head count was 3 {2019- 2)
The charity operates a defined benefit pension scheme. The pension cost charge for the year represents
contributions payable by the charsty to the scheme amounted to £30512019 - £145).
No contributions were payable to the scheme at the end of the year12019- none).
The key management personnel of Ihe charity is considered to be the executive director. The tolal costs to
the charity of employee benefits for the key management personnel were £15,95712019- £11,556}.
Prepared By Albert Goodman LLP
18

Moorvision
Notes to the Financial Statements
For the Year Ended 31 December 2020
Debtors
Total
2020
Totsl
2019
Prepayments and accrued income
Other debtors
7,169
6.045
154
7,169
6,199
Creditors: amounts falling due within one year
Total
2020
Total
2019
Other taxes and social security
Accruals
Other creditors
31
331
300
1,080
105
1,185
662
Prepared By Albert Goodman LLP
19

Moorvision
Notes to the Financial Statements
For the Year Ended 31 December 2020
10
Statement of funds
Opening
Balance
01101120
Income
Expenditure
Transfers
Closing
Balance
31112120
Restricted funds
Devon Small Granls
Magic Little Grants
Activities
Awards for All Sports
Claire Milne Trust
Clothworkers
Devon Comm Fund Transcription
Devon County Council
Hendy Foundation
National Lottery Grant
Scheme 2 Devon Small Grants
Small Grants
Sport England
WSN Power CAF
5,000
500
4,982
(1,422)
{500)
(4,590)
(10,000}
3,578
4,334
10,000
10,000
2,000
500
5,000
700
13,853
2,149
180
5,080
500
4,726
10,000
12,000)
500
1,894
700
6,937
399
180
5.080
13,106>
{6,9161
{1,750)
{500)
Total restricted funds
10,482
54,296
130,784}
33,994
Unre$tri¢ted funds - general
32,168
23,085
{16,7861
38,467
Total funds
42,650
77,381
(47,570)
72,461
Prepared By Albert Goodman LLP
20

Moorvision
Notes to the Financial Statements
For the Year Ended 31 December 2020
Statement of funds - 2019
Opening
Balance
01101119
Income
Expenditure
Transfers
Closlng
Balance
31112119
Restricted funds
Aclivilies
Devon Small Grants
Magic Lttlle Grants
40,482
5.000
500
135,500)
4.982
5,000
500
Total restricted funds
45,982
135.500)
10,482
Unrestricted fund5 - general
30,500
16,780
115.112)
32,168
Total funds
30,500
62,762
150,612}
42.650
The specrfic purposes for which the material funds are to be applied are as follows..
Devon Small Granls.. To support the production of our winter 20121 newsletter, parent support courses
and training. days out and activities and days out and volunteers expenses, along with overheads and
salaries.
Activities= A fund for various donations and contributions to support days out and activities, and volunteers
expenses.
Awards for all.. To support days out and activities, and volunleers expenses, along with overheads and
salaries.
Claire Milne trust.. To support days out and activities, along with overheads and salaries.
National Lottery Grant-. To support salaries and overhead costs.
Sport England-. To support days out and activities. along wilh salaries and transporvvolunteer costs.
Prepared By Albert Goodman LLP
21

Moorvision
Notes to the Financial Statements
For the Year Ended 31 December 2020
11
Analysis of net assets between funds
Unres-
tricted
Res-
tricted Totsl 2020
Unres-
tricted
Res-
tri¢ted Total 2019
Net current assets
38,467
33,994
72,461
32,168
10,482
42,650
38,467
33,994
72,461
32.168
10,482
42,650
12
Related party transactions
There were no related party transactions during the year12019.' none).
13
Flnancial Instruments
Categorlsatlon of financial Instruments
2020
2019
Financial assels that are debt instruments measured at
amortised cost
73,647
43,312
73.647
43,312
Financial liabilities measured at amortised cost
1,185
631
There were no items of income, expense, gains or losses to report12019- none).
Prepared By Albert Goodman LLP
22

**MOORVISION (A Charitable Incorporated Organisation)** 

**Annual Report and Unaudited Financial Statements** 

**For the Year Ended 31 December 2020** 

**Charity Registered in England and Wales Number: 1173939** 



**Moorvision** Contents For the Year Ended 31 December 2020 

||Page|
|---|---|
|Contents|1|
|Reference and Administrative Details|2|
|Trustees’ Annual Report|3 - 10|
|Independent Examiners Report|11|
|Statement of Financial Activities|12|
|Balance Sheet|13|
|Notes to the Financial Statements|14 - 24|



Prepared By Albert Goodman LLP 

1 



**Moorvision** Reference and Administrative Details For the Year Ended 31 December 2020 

|**Trustees**|R Bartlett|
|---|---|
||L Blackley|
||L Eggins|
||N Emanuel|
||N McCann|
||F McFarlane|
||A Moyes|
||N Shuker|
||P Watkins|
|**Principal office and Registered Office**|Unit 4, The Watermark|
||Erme Court|
||Leonards Road|
||Ivybridge|
||PL21 0SZ|
|**Charity Executive Director**|L Hughes|
|**Independent Examiner**|Michelle Ferris FCA DChA|
||Albert Goodman LLP|
||Goodwood House|
||Blackbrook Park Avenue|
||Taunton|
||Somerset|
||TA1 2PX|
|**Registered charity number**|1173939|



Prepared By Albert Goodman LLP 

2 



**Moorvision** Trustees’ Report For the Year Ended 31 December 2020 

The Trustees present their report and unaudited financial statements of the charity for the year ended 31 December 2020. 

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity’s governing document and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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). 

## **Public benefit** 

The trustees report that the charitable activities, described in the “Mission statement”, “Activities” and “Achievements and performance” paragraphs, are for the public benefit. The trustees also confirm that they have complied with section 17(5) of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

The governing document is the Association Constitution and Moorvision was registered as a charitable incorporated organisation 25 July 2017. The charity was set up to replace Moorvision, an unincorporated charity registration number 1130826. 

The Trustees serving during the year and since the year end are as follows: 

- R Bartlett (appointed 30 April 2021) 

- • L Blackley (appointed 30 April 2021) • L Eggins (reappointed 30 April 2021) • N Emanuel (appointed 30 April 2021) • N McCann (reappointed 30 April 2021) 

- F McFarlane (reappointed 30 April 2021) 

- • A Moyes (reappointed 30 April 2021) • N Shuker (appointed 30 April 2021) 

- P Watkins (reappointed 30 April 2021) 

- • C Davidson (resigned 30 April 2021) • A Wilson (resigned 30 April 2021) 

## **Trustee selection methods** 

Trustees are appointed for their professional expertise and/or personal and lived experience and can serve more than one term. A term is defined as five years. Interested possible new trustees are required to attend Trustee Meetings to meet the team and become familiar with the governance requirements before being considered for any vacant positions. 

L Hughes is the charity executive director, responsible for the day-to-day running of the charity. 

The Board of Trustees meet quarterly and deal with the administration of the charity encompassing the strategic vision, financial accountability and risk management. The Trustees’ meetings also include the AGM. 

The operational management of the organisation is undertaken by the paid staff team. 

Prepared By Albert Goodman LLP 

3 



**Moorvision** Trustees’ Report For the Year Ended 31 December 2020 

## **Objectives and activities** 

Our charitable objectives are: 

- 1) The relief of children and young people aged 0 - 25, and their parents/carers and immediate families, who are in need by reason of disability through blindness or visual impairment through support, the provision of information and enabling shared experiences within Devon, Torbay and Plymouth city open to families from these areas and adjoining counties. 

- 2) The relief of parents (of either blind, visually impaired of sighted children and young people aged 0 - 25) who are in need by reason of disability through blindness or visual impairment, through support, the provision of information and enabling shared experiences within Devon, Torbay and Plymouth city open to families from these areas and adjoining counties. 

- 3) The advancement of public awareness of the needs of children and parents who are in need by reason of disability through blindness or visual impairment, within Devon, Torbay and Plymouth city open to families from these areas and adjoining counties. 

The Trustees confirm that in compiling this report they have had due regard to the guidance on public benefit issued by the Charity Commission in compliance with the duty set out in section 17(5) of the Charities Act 2011. 

## **Achievements and performance** 

2020 started well with 3 general and 3 sports/activity events in the first 9 weeks in keeping with our Olympic/Paralympic themed year with the hope of really encouraging all of our children and young people to gain in health, fitness and confidence whilst learning new skills. 

By the beginning of March however, the Covid-19 pandemic hit and we had to make an extremely fast U turn. 

Despite the speed at which the world changed, the sudden closure of the office and the small size of our charity, we faced this challenge head on and rapidly adapted both our income generation and service delivery to be fully compliant with lockdown regulations whilst retaining a high level of varied activities and support. We quickly got to grips with Zoom and other related technology. 

It has not been an easy year, but we have emerged bigger and stronger, supporting more families than ever. 

Despite the pandemic which has interrupted many of our usual referral processes, we have increased membership from 170 to 177 families this year from across the South West. We have just begun a drive to recruit more Cornwall families, especially from the border areas thanks to a grant from Cornwall Community Foundation. 

Prepared By Albert Goodman LLP 

4 



**Moorvision** Trustees’ Report For the Year Ended 31 December 2020 

## **Activities Provided** 

Prior to the start of the pandemic in early 2020: 

- Swim gala 

- Audio Described Theatre Hansel and Gretel 

- Under-fives active play 

- Drama workshop 

- Youth wellbeing group 

- Clip n climb 

During Lockdown 1, 2 and 3 plus partial breaks from full lockdown 

- Summer virtual activities and zoom meet ups including: 






   - Sport/Keeping Fit 

   - Science and Nature 

   - Festival Week 

   - Rainbow arts and crafts 

   - Rainbow cooking 

- Homework support club (4 sessions) 

- Rock choir rock stars adapted sessions (3 x 3 sessions) 

- Teenage wellbeing groups (6 sessions) 

- Halloween virtual activities and party 

- Christmas virtual activities and party 

- Valentine’s virtual activities 

- Easter virtual activities and party 

- Around the World virtual activities and zoom sessions including: 





   - Australia 

   - China 

   - Brazil 

   - Lapland 

- Saturday Story Time and craft show (6 sessions) with Positive Eye 

During the Tier 1/2 break from full lockdown 

- Sail with Santa 

- 

   - Powderham Castle lights and audio walk 

- Youth wellbeing group 

Prepared By Albert Goodman LLP 

5 



**Moorvision** Trustees’ Report For the Year Ended 31 December 2020 

## **Residentials** 

Sadly, both the Calvert Trust and Skern Lodge residential trips had to be postponed but both are rebooked for 2021. 

## **Parent/carer and family support** 

- We devised and distributed a 10-page guide to coping during the first lockdown covering all aspects of education, health, staying safe, keeping fit and wellbeing. 

- We devised a checklist of issues to help us identify areas that families may need support. 

- We called approximately 75% of the families with the checklist using our two staff and several volunteers. 

- We ran parent/carer support groups on Zoom covering education, staying safe and general wellbeing. 

- We formed partnerships with two local charities to provide IT software and hardware to local children with VI. 

- We offered parent/carer Independent Living Skills course (2 x 4 sessions for different ages) 

- We offered Braille (grade 1) course 2 x 9 sessions. 

- We continue to offer family support across all areas of need 

- We subsidised a 16+ SEND education training day for parent/carers 

## **Information and Social media** 

We produced and printed just one newsletter this year with a Stay Safe theme. We still receive advertising and sponsorship income from New College Worcester, Humanware, Dolphin and RNC at Hereford. The newsletter goes out in full-colour hard copy, large print text only and electronically on request to all families in the group and also to about 35 professionals in the field. We continue to receive excellent feedback on the newsletter. 

We finally launched our new website this year entirely funded by the NISA local stores and have received excellent feedback on it. Activity and support staff have been taught how to update the website which they do on a regular basis. www.moorvision.org 

Our Facebook page is still very popular and well used, especially for booking events. All of the staff are administrators. The Moorvision Twitter account which has a large following but we don’t have much time to use it. 

Prepared By Albert Goodman LLP 

6 



**Moorvision** Trustees’ Report For the Year Ended 31 December 2020 

## **Staff and Volunteers** 

A big change for Moorvision this year when, thanks to a National Lottery grant, we took on two new part time staff – Ellie Thomas as our Activities Coordinator and Hannah Bell as Family Engagement Coordinator. 

Ali’s job is now Finance and Fundraising Administrator and mine is Executive Director which is now a fulltime role. All staff are now regularly supervised and appraised, and we have staff team meetings. 

We have used the lockdown period to update training for both new and existing staff across the board including: 

- Level 2 and 3 Safeguarding Children 

- Data Protection and Confidentiality 

- Paediatric First Aid 

- Equality and Diversity 

- Sighted Guide Training 

- Document Accessibility Guidelines 

- Use of Website 

Sadly, this year, after almost 15 years of service, we have had to advise Ann and Terry Mudge to step down as regular volunteers due both to Covid and their advancing years. We have bought them a lovely leaving gift and I will be visiting them as allowed. We still have all our other volunteers on our books. 

With the two new staff starting, we had run out of desk and storage space so have taken on another small unit at the Watermark, just across the corridor from our original unit. We made good use of the offices in between various lockdowns and look forward to returning when allowed. 

After months of hugely time consuming and stressful issues with Microsoft we have now taken out a service contract with Cosmic Ethical IT to support with our IT issues. We are allowed an hour per month on our plan before incurring extra costs, but they are actually very generous with their support. Microsoft continues to throw curveballs and Dropbox sometimes fails to sync. Having Cosmic on hand makes a huge difference. 

We bought our first Braille embosser thanks to a one-off grant. 

We have a quote to transfer our database to Salesforce which includes training our staff how to use it and have applied for several grants to cover this cost. Our current Excel database is no longer fit for purpose. 

We have also used the lockdown period to do a very thorough overhaul of our policies, updating all we already had and adding in many new ones based on the policy lists from other similar charities. This has been undertaken by both staff and trustees and is nearing competition. 

Prepared By Albert Goodman LLP 

7 



**Moorvision** Trustees’ Report For the Year Ended 31 December 2020 

## **Funding** 

Almost all our grant applications were suddenly put on hold at the start of the pandemic. We rapidly reapplied first for emergency Covid funding (£18,750) and then for Covid recovery funding (£39,503) as the year continued. The second round of funding secured us our first National Lottery grant and enabled us to employ the two new staff. 

We have also been successful with 3 grant applications so far in 2021 (£14,750) including a welcome 2K from Cornwall Community Foundation after we only asked for 1K. We have a number of other grants currently awaiting results. 

## **Covid 19 update** 

The Covid 19 pandemic has obviously had a major effect on the charity and its members. It has forced us to rethink our income generation, policies, service delivery, staff and volunteer roles, IT and all that we do. It has, at times, been extraordinarily hard work, extremely challenging for staff working from home (particularly those with school/preschool age children) and a time of great concern for our members. 

On a positive note, for such a small charity (with only one full time equivalent staff at the start of the pandemic), we have: 

- Kept going 

- Increased our income 

- Taken on two new staff and increased the hours of others 

- Found extra office space 

- Created a virtual office 

- Learnt a new way of delivering services online 

- Planned numerous activities to bring us out of lockdown 

- Not furloughed anyone 

- Taken on new members 

- Learnt new skills 

- Provided consistently high quality, varied, interesting and challenging activities along with support, advice, information and advocacy throughout 

## **Financial review** 

Unrestricted income in the year totalled £23,085 (2019: £16,780), with restricted income totalling £54,296 (2019: £45,982). Of the £47,570 total expenditure (2019: £50,612), £47,234 (99%) was for charitable purposes (2019: £49,327- 97%). The remainder was for raising funds. 

Reserves stood at £72,461 at the year end, of which £38,467 is unrestricted and £33,994 is restricted. 

The charity does not hold any investments. 

Potential risks the charity faces depends very much on the size, nature and complexity of restricted funds granted which impact the activities we undertake. 

There is no significant pension liability arising. 

Prepared By Albert Goodman LLP 

8 



**Moorvision** Trustees’ Report For the Year Ended 31 December 2020 

## **Reserves policy** 

Reserves are provided to ensure the financial stability of the charity and the ability for it to meet its charitable objectives for the foreseeable future. The movement in reserves is shown in the notes to the accounts. 

Moorvision needs to retain some money in reserve for the charity to be effective for the following reasons: 

1. The risk of unforeseen emergency – this is not a high risk in our charity and would mainly be needed to cover a one off item of office equipment such as a new computer or a possible office move were our lease to be withdrawn for any reason. We would need to consider a deposit on new office space if this was needed. It might also be needed to put down a deposit for a planned high cost activity. It might also need to cover multiple items of IT and office furniture in the unlikely event of a fire or theft until insurance could be paid out. 

2. Unforeseen day-to-day operational costs – this could include employing temporary staff to cover long term sickness or maternity cover. (Note: Small firms have now lost the right to reclaim their statutory sick pay (SSP) costs; this is the minimum amount that must be paid to sick staff by every employer, regardless of size, for a period of up to 28 weeks.) We also need to factor in redundancy payments for staff who have been with us for more than two years in the event of an emergency closure. 

3. Moorvision’s income is entirely reliant on grants and fundraising, and as such is not certain from year to year. It would be prudent to put aside enough reserve to cover at least 4 months of operational costs for activities etc. 

4. Our total reserve requirements currently stand at £25,000 as of Jan 2021. 

Moorvision aims to maintain reserves at a level that is at least equivalent to 4 months operational expenditure, currently calculated at approx. £25,000. At the year end free reserves stood at £38,467 (unrestricted reserves) which falls slightly above the reserves policy. 

The Trustees review the amount of reserves that are required to ensure they are adequate to fulfill the charity’s continuing obligations at their board meetings. 

## **Risk Management** 

The Trustees have conducted a review of the major risks to which the charity is exposed, and systems have been established to mitigate those risks including the implementation of procedures for authorisation of all transactions and projects and for ensuring the consistent quality of the delivery of all operational aspects of the charity. These procedures are periodically reviewed to ensure that they still meet the needs of the charity. 

Prepared By Albert Goodman LLP 

9 



**Moorvision** Trustees’ Report For the Year Ended 31 December 2020 

## **Statement of Trustees’ Responsibilities** 

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). 

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these financial statements, the trustees are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgments and accounting estimates that are reasonable and prudent; 

- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements, and 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed/constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

Approved by the board on 11 October 2021  and signed on their behalf by: 

P Watkins Trustee 

Prepared By Albert Goodman LLP 

10 



**Moorvision** Independent Examiners Report to the Trustees For the Year Ended 31 December 2020 

I report to the trustees on my examination of the accounts for Moorvision (“the charity”) for the year ended 31 December 2020. 

## **Responsibilities and basis of report** 

As the charity trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the 2011 Act”). 

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. 

## **Independent examiner’s statement** 

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 2011 Act; or 

2. the accounts do not comply with these records; or 

3. the accounts do not comply with the applicable requirements concerning the form and content of the 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. 

Michelle Ferris BSc (Hons) FCA DChA 

Albert Goodman LLP Goodwood House Blackbrook Park Avenue Taunton Somerset TA1 2PX 

Date: 14 October 2021 

Prepared By Albert Goodman LLP 

11 



## **Moorvision** Statement of Financial Activities For the Year Ended 31 December 2020 

|**Unres-**<br>**tricted**<br>**Notes**<br>**£**<br>**Income and endowments**<br>Donations and legacies<br>2<br>22,746<br>Charitable activities<br>3<br>-<br>Other trading activities<br>4<br>314<br>Investment income<br>5<br>25<br>**Total income**<br>23,085<br>**Expenditure**<br>Raising funds<br>336<br>Charitable activities<br>6<br>16,450<br>**Total expenditure**<br>16,786<br>**Net income**<br>6,299<br>**before transfers**<br>Transfers<br>-<br>**Net movement in funds**<br>**6,299**<br>**Reconciliation of funds**<br>Fund balances at 1 January<br>2020<br>32,168<br>**38,467**<br>**Fund balances at 31**<br>**December 2020**|**Res-**<br>**tricted**<br>**£**<br>53,066<br>732<br>498<br>-<br>54,296<br>-<br>30,784<br>30,784<br>23,512<br>-<br>**23,512**<br>10,482<br>**33,994**|**Total 2020**<br>**£**<br>75,812<br>732<br>812<br>25<br>77,381<br>336<br>47,234<br>47,570<br>29,811<br>-<br>**29,811**<br>42,650<br>**72,461**|**Unres-**<br>**tricted**<br>**£**<br>16,108<br>-<br>605<br>67<br>16,780<br>905<br>14,207<br>15,112<br>1,668<br>-<br>**1,668**<br>30,500<br>**32,168**|**Res-**<br>**tricted**<br>**£**<br>40,450<br>5,532<br>-<br>-|**Total 2019**<br>**£**<br>56,558<br>5,532<br>605<br>67|
|---|---|---|---|---|---|
|||||45,982|62,762|
|||||380<br>35,120|1,285<br>49,327|
|||||35,500|50,612|
|||||10,482<br>-|12,150<br>-|
|||||**10,482**<br>-|**12,150**<br>30,500|
|||||**10,482**|**42,650**|
|||||||



The results for the year derive from continuing activities and there are no gains or losses other than those shown above. 

Prepared By Albert Goodman LLP 

12 



**Moorvision** Balance sheet As at 31 December 2020 


**----- Start of picture text -----**<br>
Total 2020 Total 2019<br>Notes £ £<br>Current assets<br>  Debtors 8 7,169 6,199<br>  Cash at bank and in hand 66,477 37,113<br>73,646 43,312<br>Creditors<br>Amounts falling due within one year 9 (1,185) (662)<br>Net current assets 72,461 42,650<br>Net assets 72,461 42,650<br>The funds of the charity<br>  Restricted funds 10 33,994 10,482<br>  Unrestricted funds 10 38,467 32,168<br>72,461 42,650<br>**----- End of picture text -----**<br>


Approved by the Board for issue on 11 October 2021 and signed on its behalf by: 

P Watkins Trustee 

Prepared By Albert Goodman LLP 

13 



**Moorvision** Notes to the Financial Statements For the Year Ended 31 December 2020 

## **1 Accounting policies** 

## 1.1 **General information and basis of accounting** 

Moorvision is a charity, registered in England and Wales. The nature of the charity’s operations and its principal activities are set out in the Trustees report on pages 3-10. 

The financial statements have been prepared in accordance with Accounting and reporting by Charities: Statement of Recommended Practice applicable to 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)- (Charities SORP (FRS 102)). 

The charity meets the definition of public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. 

## 1.2 

## **Income** 

Donations and legacies (including grants) are recognised where there is entitlement, certainty of receipts and the amount can be measured with sufficient reliability. 

Government grants are recognised under the accruals model resulting in income being recognised on a systematic basis over the period in which the related costs are incurred for which the grant is compensating. The income from the scheme is recognised as other income in the profit and loss and timing differences presented as other debtors or deferred income within the balance sheet. 

Income from trading is recognised on a receivable basis. 

Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract. 

Investment income is recognised on a receivable basis. 

## 1.3 

## **Expenditure** 

Liabilities are recognised as soon as there is legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. 

Raising funds costs comprise the costs of trading for fundraising purposes. 

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. 

## 1.4 

## **Debtors** 

Trade and other debtors are recognised at the settlement amount due and prepayments are valued at the amount prepaid. 

## 1.5 

## **Cash at bank and in hand** 

Cash at bank and in hand comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. 

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**Moorvision** Notes to the Financial Statements For the Year Ended 31 December 2020 

## 1.6 **Creditors** 

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are recognised at their settlement amount. 

## 1.7 **Taxation** 

The company is a registered charity and is therefore not liable to corporation tax to the extent that income and gains are applied to charitable purposes. 

## 1.8 **Fund accounting** 

General funds are unrestricted funds receivable or generated for the objects of the company without further specified purpose and are available as general funds. 

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets this criterion is charged to the fund, together with a fair allocation of management and support costs. 

## 1.9 **Financial instruments** 

The charity only holds basic financial instruments as defined in FRS 102. The financial assets and liabilities of the charity and their measurements are as follows: 

Financial assets- trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost as detailed in note 13. Prepayments are not financial instruments. 

Cash at bank- is classified as a basic financial instrument and is measured at face value. 

Financial liabilities- trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost as detailed in note 13. 

## 1.10 **Operating Leases** 

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Rentals payable under operating leases are charged to the Statement of Financial Activities as incurred over the term of the lease. 

## 1.11 **Pension Costs** 

The charitable company operates a defined contribution pension scheme. Contributions payable to the scheme are charged to the Statement of Financial Activities in the period which they relate. 

## 1.12 **Covid-19** 

The Trustees have considered the implication of the Covid-19 pandemic on the operations of the charity. The charity has been able to continue to deliver the majority of its services remotely and has attracted additional funding to enable a response to an increase in demand. Taking into account all reasonable circumstances, the Trustees believe that the charity remains a going concern and no adjustments to the accounts are necessary 

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**Moorvision** Notes to the Financial Statements For the Year Ended 31 December 2020 

## **2 Donations** 


**----- Start of picture text -----**<br>
Unres- Res- Unres- Res-<br>tricted tricted Total 2020 tricted tricted Total 2019<br>£ £ £ £ £ £<br>Grants<br>- -<br>   The National Lottery* 13,853 13,853 10,000 10,000<br>- - - -<br>   Seeing 13,000 13,000<br>- - - -<br>   Awards For All Sports* 10,000 10,000<br>   Claire Milne Trust - 10,000 10,000 - - -<br>- -<br>   Devon County Council* 5,000 5,000 5,000 5,000<br>   Devon Small Grants* - - - - 5,000 5,000<br>- - - -<br>   Sport England* 5,080 5,080<br>-<br>   Individually under £5k 9,250 5,849 15,099 7,450 7,450<br>Exceptional government funding<br>- - - -<br>   Other government grants* 10,000 10,000<br>-<br>19,250 49,782 69,032 40,450 40,450<br>Donations 3,496 3,284 6,780 16,108 - 16,108<br>22,746 53,066 75,812 16,108 40,450 56,558<br>**----- End of picture text -----**<br>


*denotes government grant 

The charity has been eligible to claim additional funding in year from government support schemes in response to the coronavirus outbreak. The funding received is shown above under “exceptional government funding”. 

Amounts received from government grants are as listed above. There are no unfulfilled conditions or other contingencies attached to grants that have been recognised in income and the charity has not benefitted directly from other forms of government assistance. 

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**Moorvision** Notes to the Financial Statements For the Year Ended 31 December 2020 

## **3 Charitable activities** 


**----- Start of picture text -----**<br>
Unres- Res- Unres- Res-<br>tricted tricted Total 2020 tricted tricted Total 2019<br>£ £ £ £ £ £<br>Activities - 732 732 - 2,013 2,013<br>Residentials - - - - 3,520 3,520<br>-<br>- 732 732 - 5,532 5,532<br>**----- End of picture text -----**<br>


## **4 Other trading activities** 


**----- Start of picture text -----**<br>
Unres- Res- Unres- Res-<br>tricted tricted Total 2020 tricted tricted Total 2019<br>£ £ £ £ £ £<br>-<br>Fundraising income 314 498 812 303 303<br>- - - -<br>Sponsorship 302 302<br>-<br>314 498 812 605 605<br>5  Investment income<br>Unres- Res- Unres- Res-<br>tricted tricted Total 2020 tricted tricted Total 2019<br>£ £ £ £ £ £<br>- -<br>Bank interest 25 25 67 67<br>**----- End of picture text -----**<br>


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**Moorvision** Notes to the Financial Statements For the Year Ended 31 December 2020 

## **6 Expenditure on charitable activities** 


**----- Start of picture text -----**<br>
Unres- Res- Unres- Res-<br>tricted tricted Total 2020 tricted tricted Total 2019<br>£ £ £ £ £ £<br>Charitable activities<br>Activity costs 995 3,775 4,770 1,553 18,153 19,706<br>Wages 4,092 21,334 25,426 4,489 12,246 16,735<br>Premises costs 3,854 1,052 4,906 3,542 - 3,542<br>General administrative costs 5,935 4,121 10,056 2,892 4,721 7,613<br>Motor and travel (18) 502 484 1,431 - 1,431<br>Accountancy 1,352 - 1,352 300 - 300<br>Indpendent examination 240 - 240 - - -<br>16,450 30,784 47,234 14,207 35,120 49,327<br>**----- End of picture text -----**<br>


## **7 Wages and salaries** 

The aggregate payroll costs were as follows: 

|Wages and salaries<br>Pension costs|**Total**<br>**2020**<br>**£**<br>25,121<br>305<br>25,426|**Total**<br>**2019**<br>**£**<br>16,590<br>145|
|---|---|---|
|||16,735|



No employee received emoluments of more than £60,000 during the year (2019 – none). 

The average monthly head count was 3 (2019 – 2) 

The charity operates a defined benefit pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme amounted to £305 (2019 - £145). 

No contributions were payable to the scheme at the end of the year (2019 – none). 

The key management personnel of the charity is considered to be the executive director. The total costs to the charity of employee benefits for the key management personnel were £15,957 (2019 - £11,556). 

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**Moorvision** Notes to the Financial Statements For the Year Ended 31 December 2020 

## **8 Debtors** 


**----- Start of picture text -----**<br>
Total  Total<br>2020 2019<br>£ £<br>Prepayments and accrued income 7,169 6,045<br>Other debtors - 154<br>7,169 6,199<br>9          Creditors: amounts falling due within one year<br>Total  Total<br>2020 2019<br>£ £<br>Other taxes and social security - 31<br>Accruals 1,080 331<br>Other creditors 105 300<br>1,185 662<br>**----- End of picture text -----**<br>


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**Moorvision** Notes to the Financial Statements For the Year Ended 31 December 2020 

## **10 Statement of funds** 


**----- Start of picture text -----**<br>
Opening Income Expenditure Transfers Closing<br>Balance Balance<br>01/01/20 31/12/20<br>£ £ £ £ £<br>Restricted funds<br>- -<br>Devon Small Grants 5,000 (1,422) 3,578<br>- - -<br>Magic Little Grants 500 (500)<br>-<br>Activities 4,982 4,334 (4,590) 4,726<br>- - -<br>Awards for All Sports 10,000 (10,000)<br>- - -<br>Claire Milne Trust 10,000 10,000<br>- - -<br>Clothworkers 2,000 (2,000)<br>- - -<br>Devon Comm Fund Transcription 500 500<br>- -<br>Devon County Council 5,000 (3,106) 1,894<br>- - -<br>Hendy Foundation 700 700<br>- -<br>National Lottery Grant 13,853 (6,916) 6,937<br>- -<br>Scheme 2 Devon Small Grants 2,149 (1,750) 399<br>- - -<br>Small Grants 180 180<br>- - -<br>Sport England 5,080 5,080<br>- - -<br>WSN Power CAF 500 (500)<br>-<br>Total restricted funds 10,482 54,296 (30,784) 33,994<br>-<br>Unrestricted funds - general 32,168 23,085 (16,786) 38,467<br>-<br>Total funds 42,650 77,381 (47,570) 72,461<br>**----- End of picture text -----**<br>


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**Moorvision** Notes to the Financial Statements For the Year Ended 31 December 2020 

## **Statement of funds – 2019** 


**----- Start of picture text -----**<br>
Opening Income Expenditure Transfers Closing<br>Balance Balance<br>01/01/19 31/12/19<br>£ £ £ £ £<br>Restricted funds<br>Activities - 40,482 (35,500) - 4,982<br>Devon Small Grants - 5,000 - - 5,000<br>Magic Little Grants - 500 - - 500<br>Total restricted funds - 45,982 (35,500) - 10,482<br>-<br>Unrestricted funds - general 30,500 16,780 (15,112) 32,168<br>Total funds 30,500 62,762 (50,612) - 42,650<br>**----- End of picture text -----**<br>


The specific purposes for which the material funds are to be applied are as follows: 

Devon Small Grants: To support the production of our winter 20/21 newsletter, parent support courses and training, days out and activities and days out and volunteers expenses, along with overheads and salaries. 

Activities: A fund for various donations and contributions to support days out and activities, and volunteers expenses. 

Awards for all: To support days out and activities, and volunteers expenses, along with overheads and salaries. 

Claire Milne trust: To support days out and activities, along with overheads and salaries. 

National Lottery Grant: To support salaries and overhead costs. 

Sport England: To support days out and activities, along with salaries and transport/volunteer costs. 

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**Moorvision** Notes to the Financial Statements For the Year Ended 31 December 2020 

## **11 Analysis of net assets between funds** 


**----- Start of picture text -----**<br>
Unres- Res- Unres- Res-<br>tricted tricted Total 2020 tricted tricted Total 2019<br>£ £ £ £ £ £<br>Net current assets 38,467 33,994 72,461 32,168 10,482 42,650<br>38,467 33,994 72,461 32,168 10,482 42,650<br>**----- End of picture text -----**<br>


## **12 Related party transactions** 

There were no related party transactions during the year (2019: none). 


**----- Start of picture text -----**<br>
13  Financial instruments<br>Categorisation of financial instruments<br>2020 2019<br>£  £<br>Financial assets that are debt instruments measured at<br>amortised cost 73,647 43,312<br>73,647 43,312<br>Financial liabilities measured at amortised cost 1,185 631<br>**----- End of picture text -----**<br>


There were no items of income, expense, gains or losses to report (2019: none). 

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