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2022-12-31-accounts

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Moorvision TfUStees' Report For the Year Ended 31 December 2022 Moorvision awns lo maintsin reserves at a level Ihal is at ￿$t equivalent 10 4 months operational unrestricted expEnditure. currentty cal(JJlated at approx. £30,OCQ At the year end free reserves stor￿ at £19,824 (unrestricted reserves) wh￿h fa115 lust atK)ve the feserves p￿iey. The Trustees re￿ieW the amunt of reserves Ihal are reqUIr￿j to ensure they afe atyuate to fvffill the chanty's ￿tr"￿￿1ng ct4igations at thar t¢ard rrEets"rgs. Rbk Management The Trustees have conducted a rev￿ of the major risks lo which the charity Is exposed, and 3y3tems have teen eslatlished to mrtigate those risks induding the imp￿menta￿l￿ of wocedures for aulhorisalion of all transactions and woiects and fof enyJring the eon51slenl quality of the delNery of all operats'onal asFecls of the These Voced￿e9 are FerKxIKaNy reVI￿d to ensu￿ that they sb"Il rr£d the need$ of the charity. Statem•nt of Trust••s' R•spon8lbilities The tnjslees are responsible for prepariNJ the Trustees, Rep)rt and the financk41 statements in accordarKe with applKatrAe law and United KirvJdom Accounting StaThJards Including Financial Rewrting Standard 102. The Finanaal Reporting Stsjxlaid applicats￿ In the UK and Republic of Ireland Iuniled ngd￿ Generally Accepted Accountsng Pr&th￿l. The law applicable to charits in EngL4ThJ & Wales requires the trustees lo prepare financial statements for e&h financial year give a true armj fair vw of the state of affairs of the charity and of the income and expendrture of the charity for that ￿0d. In preparing these financial stslemenls, the trustees are required to.. sdect sutsble &C(￿nting pj1¢￿5 and then aP1￿Y them oytsistently., observe the melhc#Js and prin￿p￿S In the Charthes SORP., make judgments and accounty.ng estrmates thal are reasonable and prudenL stale whether arplicable accounting standards have teen followed, subject to any merial departures disclosed and exF4ained in the financial State￿nIS, and prepare the financ￿1 statements on ts g¢ing mncem basis unless rt is Inapproprkqte to presur that the tharrty wll ccrtinue n business. The trustees are responsible for maintaining prorer actountiro rttords which disck)se with reasonab accuracy at any time the financral posilKJn of the chanty and enable to ensure that the finan-ial ststements c￿MplY the CharitEs Act 2011. the Chaty IAccounts and Rep￿$) Regullalions 2008 and the provisK?ns of the Irusl deedlconstrtukn"on. TW are also resFongble safeguarding the assets of the charrty and hence for taknng reasonable ste[6 for the weverthn and detethon of fraLMI and other irregularil*s. The Iruslees are reSkW1sib￿ for the maintenarte and integrity of the charity and financial information Included on the charity's websrte. Legislatson in the Unrted Kingdom goveming the preparat￿n and dissemination of fina￿al statements may differ from legislatK￿ in other jurisdictions. Approved b thebjard￿...... ... ............ ... Sb3ned ￿ their behaw by." P Watkins Trustee Prepa￿d 8y Mbert GoLMJman LLP

MoorVision Independent Examiners Report to the Trustees For the Year Ended 31 December 2022

I report to the trustees on my examination of the accounts for MoorVision (“the charity”) for the year ended 31 December 2022.

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: 11 October 2023

Prepared By Albert Goodman LLP

12

MoorVision

Statement of Financial Activities For the Year Ended 31 December 2022

Unres-
tricted
Notes
£
Income and endowments
Donations and legacies
2
12,405
Charitable activities
3
2,600
Other trading activities
4
5,268
Investment income
5
222
Total income
20,495
Expenditure
Raising funds
(167)
Charitable activities
6
14,395
Total expenditure
14,228
Net income / (expenditure)
6,267
before transfers
Transfers between funds
10
4,722
Net movement in funds
10,989
Reconciliation of funds
Fund balances at 1 January
2022
8,835
19,824
Fund balances at 31
December 2022		 Res-
tricted
£
112,913
5,496
-
-		 Total 2022
£
125,318
8,096
5,268
222
138,904
(167)
132,198
132,031
6,873
-
6,873
34,096
40,969		 Unres-
tricted
£
6,675
-
278
4
6,957
1,133
30,658
31,791
(24,834)
(4,798)
(29,632)
38,467
8,835		 Res-
tricted
£
45,954
9,265
-
-		 Total 2021
£
52,629
9,265
278
4
118,409 55,219 62,176
-
117,803		 -
68,750		 1,133
99,408
117,803 68,750 100,541
606
(4,722)		 (13,531)
4,798		 (38,365)
-
(4,116)
25,261		 (8,733)
33,994		 (38,365)
72,461
21,145 25,261 34,096

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

13

Moorvision Balance sheet As at 31 December 2022 2022 2021 Curront aststs Debtors Cash at bank and in h* 10,443 31.865 13,392 25,124 42.308 38.516 Cr•ditorn Amounts fallir¥J due vthn cne {1,339) 14,420) Net currnnt 435gts 40, 34,0 Not a88•ts 40, 34,0 The funds ol th• charity Reslncted lurKIs Unrestricted fvJThJs 10 10 21.145 19.824 25,261 8.835 40.969 34,0 Approved by the Board fortssue(m......... .......... ................. n rts behaff by.. P Watkins Trustee Prepared By Albert GocKlrnan LLP 14

MoorVision Notes to the Financial Statements For the Year Ended 31 December 2022

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 3-11.

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.

Income from grants and donations is recognised in the year in which they are receivable when there is evidence of entitlement, receipt is probable and the amount can be reliably measured.

Income from government grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred. Where no conditions are attached to the grant income they are recognised within donations and legacies and where conditions relating to performance of services are attached, grant income is recognised in income from charitable activities within the Statement of Financial Activities.

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.

Prepared By Albert Goodman LLP

15

MoorVision Notes to the Financial Statements For the Year Ended 31 December 2022

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. 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.

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 Going concern

The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Trust to continue as a going concern. The trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements and have concluded that the Trust has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the Trust’s ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting when preparing the financial statements.

In the year to December 2022 the charity made a small surplus of £6,873, and this is without taking into account a large donation from the National Lottery in January 2023, followed by another large private donation in February 2023. Currently our cash reserves are strong and stood around £70,000 at the end of May 2023.

Prepared By Albert Goodman LLP

16

MoorVision Notes to the Financial Statements For the Year Ended 31 December 2022

2 Donations

2
Donations
Unres-
tricted
£
Grants
The National Lottery
-
Awards For All Sports
-
Hays Travel
-
Sports Foundation
-
Devon County Council
-
Individually under £5k
9,000
Exceptional government funding
Other government grants*
-
Grants
9,000
Donations
3,405
12,405		 Res-
tricted
£
72,070
9,700
5,000
5,000
-
21,143
-
112,913
-
112,913		 Total
2022
£
72,070
9,700
5,000
5,000
-
30,143
-
121,913
3,405
125,318		 Unres-
tricted
£
-
-
-
-
-
125
-
125
6,550
6,675		 Res-
tricted
£
-
9,750
-
9,650
6,020
16,864
2,970
45,254
700
45,954		 Total
2021
£
-
9,750
-
9,650
6,020
16,989
2,970
45,379
7,250
52,629

*denotes government grant

The charity has been eligible to claim additional funding in the prior 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.

Prepared By Albert Goodman LLP

17

MoorVision Notes to the Financial Statements For the Year Ended 31 December 2022

3 Charitable activities

3
Charitable activities
Activities
Residentials		 Unres-
tricted
£
-
2,600
2,600		 Res-
tricted
£
3,186
2,310
5,496		 Total
2022
£
3,186
4,910
8,096		 Unres-
tricted
£
-
-
-		 Res-
tricted
£
2,281
6,984
9,265		 Total
2021
£
2,281
6,984
-
9,265

4 Other trading activities

Fundraising income Unres-
tricted
£
5,268		 Res-
tricted
£
-		 Total
2022
£
5,268		 Unres-
tricted
£
278		 Res-
tricted
£
-		 Total
2021
£
278

5 Investment income

Bank interest Unres-
tricted
£
222		 Res-
tricted
£
-		 Total
2022
£
222		 Unres-
tricted
£
4		 Res-
tricted
£
-		 Total
2021
£
4

Prepared By Albert Goodman LLP

18

MoorVision Notes to the Financial Statements For the Year Ended 31 December 2022

6 Expenditure on charitable activities

Charitable activities
Activity costs
Wages
Premises costs
General administrative costs
Motor and travel
Accountancy
Indpendent examination
Legal and professional fees		 Unres-
tricted
£
8,475
(202)
-
5,100
85
937
-
-
14,395		 Res-
tricted
£
34,286
60,575
8,249
12,936
1,025
732
-
-
117,803		 Total
2022
£
42,761
60,373
8,249
18,036
1,110
1,669
-
-
132,198		 Unres-
tricted
£
836
19,513
3,694
5,141
57
1,035
246
136
30,658		 Res-
tricted
£
28,070
33,407
3,854
2,847
226
346
-
-
68,750		 Total
2021
£
28,906
52,920
7,548
7,988
283
1,381
246
136
99,408

7 Wages and salaries

The aggregate payroll costs were as follows:

Wages and salaries
Pension costs		 Total
2022
£
59,347
1,026
60,373		 Total
2021
£
52,106
814
52,920

No employee received emoluments of more than £60,000 during the year (2021 – none).

The average monthly head count was 5 (2021 – 4)

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 £1,026 (2021 - £814).

Contributions were payable to the scheme at the end of the year of £211 (2021 – £175).

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 £32,356 (2021 - £29,432).

The charity reimbursed trustee expenses totalling £68 to one trustee during the year (2021: £nil to none).

Prepared By Albert Goodman LLP

19

MoorVision Notes to the Financial Statements For the Year Ended 31 December 2022

8 Debtors

8
Debtors
Prepayments and accrued income Total
2022
£
10,443
10,443		 Total
2021
£
13,392
13,392
9 Creditors: amounts falling due within one year
Other taxes and social security
Accruals
Other creditors
Deferred income		 Total
2022
£
-
1,128
211
-
1,339		 Total
2021
£
565
1,080
175
2,600
4,420

Prepared By Albert Goodman LLP

20

MoorVision Notes to the Financial Statements For the Year Ended 31 December 2022

10 Statement of funds

Restricted funds
Activities
Awards for All Sports
British Blind Sport
Calvert 2021
Calvert 2022
Claire Milne Trust
Cornwall Community
David Family Foundation
Devon Education Trust
Farringdon House
Happy Days
Happy Days Child
Hays Travel
Hufton
Magic Little Grants
Mobiloo True Colours
National Lottery
Pebbles
Silver Family
Skern 2022
Small Grants
Sport England
Sports Foundation
Thomas Pockington Trust
Weinstock
WK Hutchings Charitable Trust
Total restricted funds
Unrestricted funds - general
Total funds		 Opening
Balance
01/01/22
£
4,725
-
-
4,542
-
-
56
-
-
4,700
-
-
-
903
-
2,765
-
-
750
-
180
1,860
-
4,780
-
-
25,261
8,835
34,096		 Income
Expenditure
£
£
3,186
(3,186)
9,700
(9,700)
2,000
-
-
-
475
(475)
2,500
(2,500)
-
(56)
2,000
(2,000)
500
(500)
-
-
2,100
(2,100)
1,366
(1,366)
5,000
(5,000)
-
(903)
500
(500)
-
(990)
72,070
(65,675)
800
(800)
-
(750)
1,835
(1,835)
-
-
-
(310)
5,000
(5,000)
3,877
(8,657)
2,500
(2,500)
3,000
(3,000)
118,409
(117,803)
20,495
(14,228)
138,904
(132,031)		 Transfers
£
-
-
-
(4,542)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(180)
-
-
-
-
-
(4,722)
4,722
-		 Closing
Balance
31/12/22
£
4,725
-
2,000
-
-
-
-
-
-
4,700
-
-
-
-
-
1,775
6,395
-
-
-
-
1,550
-
-
-
-
21,145
19,824
40,969

Prepared By Albert Goodman LLP

21

MoorVision Notes to the Financial Statements For the Year Ended 31 December 2022

Statement of funds – 2021

Restricted funds
Activities
Adamson Trust
Awards for All Sports
Calvert 2021
Claire Milne Trust
Cornwall Community
Devon Comm Fund Transcription
Devon County Council
Devon Recovery Fund
Devon Small Grants
Douglas Arter Foundation
Farringdon House
Hendy Foundation
Hufton
Livewell Foundation
Mobiloo True Colours
National Lottery Grant
Northbrook
Scheme 2 Devon Small Grants
Silver Family
Skern 2021
Small Grants
Sport England
Thomas Pockington Trust
Total restricted funds
Unrestricted funds - general
Total funds		 Opening
Balance
01/01/21
£
4,726
-
-
-
10,000
-
500
1,894
-
3,578
-
-
700
-
-
-
6,937
-
399
-
-
180
5,080
-
33,994
38,467
72,461		 Income
Expenditure
£
£
2,982
(2,983)
1,200
(1,200)
9,750
(9,750)
-
-
-
(10,000)
2,000
(1,944)
-
(500)
-
(1,894)
2,970
(2,970)
-
(3,578)
500
(500)
4,700
-
-
(700)
1,000
(97)
9,650
(9,650)
3,160
(395)
-
(6,937)
6,020
(6,020)
-
(399)
750
-
2,784
(3,040)
-
-
-
(3,220)
7,753
(2,973)
55,219
(68,750)
6,957
(31,791)
62,176
(100,541)		 Transfers
£
-
-
-
4,542
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
256
-
-
-
4,798
(4,798)
-		 Closing
Balance
31/12/21
£
4,725
-
-
4,542
-
56
-
-
-
-
-
4,700
-
903
-
2,765
-
-
-
750
-
180
1,860
4,780
25,261
8,835
34,096

Prepared By Albert Goodman LLP

22

MoorVision Notes to the Financial Statements For the Year Ended 31 December 2022

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

Hays Travel: A grant towards the cost of our annual residential trip to the Calvert Trust in Exmoor and activities.

Sports Foundation: A grant towards the cost of holding a weekend of outdoor activities for VI families to attend at Skern Lodge.

The National Lottery Reaching Communities: A grant towards Aiming High for VI Children.

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

National Lottery Grant: To support salaries and overhead costs.

Thomas Pockington and Douglas Arter Foundation: To cover the full transfer of our previous Excel database to Charity Log. Covers staff time, training and an additional temporary worker to handle the data migration.

Livewell Foundation - To support our "Stay in touch, stay at school, stay busy, stay well" initiative, providing support and equipment to VI children whose education has been hit harder than most by remote learning and the covid lockdown.

Farrington House - A grant towards the cost of our annual residential trip to the Calvert Trust in Exmoor.

Northbrook Community Trust - A grant towards the cost of taking 50 VI children and their parents/carers for an activity weekend at Skern Lodge.

Claire Milne Trust – To support days our and activities, along with overheads and salaries.

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

11 Analysis of net assets between funds

Net current assets Unres-
tricted
£
19,824
19,824		 Res-
tricted
£
21,145
21,145		 Total
2022
£
40,969
40,969		 Unres-
tricted
£
8,835
8,835		 Res-
tricted
£
25,261
25,261		 Total
2021
£
34,096
34,096

12 Related party transactions

There were no related party transactions during the year (2021: none).

Prepared By Albert Goodman LLP

23