## **East Cheshire Eye Society**
## **Report and Accounts**
**Year ended 31 March 2023**
**Registered Charity Number 1174656**
## **East Cheshire Eye Society Report of the Trustees for the year ended 31st March 2023**
The trustees of the East Cheshire Eye Society charity present the Annual Report and Accounts for the financial year of 2022 - 2023.
The Society Charities Registration number is 1174656. The trustees confirm this report and accounts represents the full and only state of the Society.
## **REVIEW OF FINANCES AT YEAR END**
The Society has recorded a small surplus of £2,117 on its operations over the year. This has been achieved due to the receipt of valued grants and donations from a number of sources. The Society wishes to acknowledge and to thank all for this support, without which it would not be able to function. The year has been difficult in terms of the current financial pressures of the abnormal rising of costs all round, and to the pressures and consequences of the conflict in the Ukraine.
The total cash and financial investment reserves at the year - end totalled £443,998. The Trustees have taken professional advice with reference to the investment of its reserves during the year, and are acting on recommendations made. The Trustees confirm that the Society has sufficient funds in its financial reserves for the Society to remain in successful operation for some years to come.
## **ACHIEVEMENTS AND PERFORMANCE 2022-2023**
The year 2022 – 2023 saw the Eye Society return to a full calendar of events and social activities. Many of our events were supported by our team of volunteers.
As always the work we do is made possible by volunteers, although post-covid our volunteer numbers have been significantly reduced. We have been actively trying to recruit volunteers throughout the year.
We continue to provide support and training to our volunteers, with all volunteers being offered and encouraged to attend first aid training, all new volunteers undertaking sessions on an introduction to sight loss session, sighted guide training where relevant, confidentiality, health and safety and the philosophy of the society.
DBS checks are undertaken on all new volunteers and staff, and in year regular staff training took place, including sessions with CVS Cheshire East, Visionary and South West Peaks.
Within the year our volunteers and staff represented the Eye Society at a range of events and activities across community locations, including: equipment demonstration events with Dolphin Computer Access; the Wilmslow Show; Macclesfield Castle Rotary Charities Bazaar; the Congleton Lions Brass Band concert in the park; Ageing Well Roadshows (2 in Macclesfield and 1 in Holmes Chapel); Christmas Tree festivals at Christ Church Macclesfield and St. James the Great Church, Gawsworth; Prestbury Christmas Fair (kindly supported by the Hummingbird Knit and Knatter group); Job Centre staff training events in Macclesfield and Congleton; an Eye Society awareness event at the Bridges retirement apartments complex, Macclesfield; a week long awareness session at Handforth Dean retail park; and the Congleton Health and Wellbeing Fair.
Fundraising remained an essential activity for us throughout the year, with things such as: sale of greetings and Christmas cards; a raffle; swimathon; the Take on 250 Challenge; fundraising concerts by the Bollington Festival Choir and the KEMS Macclesfield concert band; Anthony Collins solicitors kindly held the first of a year long programme of fundraising art exhibitions; and the Hummingbird Knit and Knatter group kindly fundraised for us by selling their hand made products.
We were supported in year by grants from: Cheshire East Council; The Rotary Club of Macclesfield Castle; and Local Giving.
## **East Cheshire Eye Society Report of the Trustees for the year ended 31st March 2022**
We delivered a commissioned service to Macclesfield Museums to support their drive for inclusivity and to improve accessibility for visitors and staff with a visual impairment. This included: VI awareness training for staff, volunteers and Trustees; sighted guide training; and a premises and exhibitions access audit.
The Society continues to offer a range of information, support and activities, including accessible technology training.
Our activity levels remained high throughout the year, and we continued to work closely with partners, including Vision Support, IRIS Crewe, other local charities and the local Talking Newspapers.
We were, however, saddened by the closure of IRIS in July 2022, and the resulting loss of services to people with a VI in that area. We have provided cover to the best of our availability and capacity and continue to discuss and support alternative arrangements in that area.
We were pleased to welcome the appointment of the new role of Eye Clinic Liaison Officer (ECLO) at Macclesfield District General Hospital, and we hope to see this role developing in the forthcoming year.
We were pleased to contribute to research for the ‘Specsavers State of the UKs Eye Health Report’, which explored the state of the UKs eye health, with particular reference to the impact of Covid lockdowns. The Eye Society was mentioned in the report, and it also included a quote from our Charity Manager.
Both Chester and Poynton VI bowls teams hosted our bowls team this year.
The Society is grateful for the ongoing dedication of staff members Alan Chappell and Helen van der Veken.
The Board of Trustees has seen the following changes this year:
- Leavers – Jan Flynn; Laura Weston
- New starter – Cat Costigan
This year we celebrated the long service of two of our Trustees - Martin Welch has been Treasurer for 25 years and Bridget Self has been a Volunteer and Trustee for 30 years. The Board thank them both for their service and commitment.
## **SOCIETY TRUSTEES 2022-2023**
Catherine Costigan (Appointed 19-5-2022) Elizabeth Durham Janet Flynn (Resigned on 19-12-2022) Pamela Hodgkiss Bridget Self Colin Turner Martin Welch (Hon. Treasurer) Laura Weston (Resigned on 20-2-2023)
This report was approved by the Trustees on XX XXXXX 2023 and signed on its behalf.
**M S Welch**
Trustee
## **Independent Examiners Report on the Accounts of East Cheshire Eye Society For the Year Ended 31 March 2023 Charity Number: 1174656**
We report to the charity trustees on our examination of the accounts of the CIO for the year ended 31 March 2023.
## **Responsibilities and basis of report**
As the charity trustees of the CIO you are responsible for the the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
We report in respect of our examination of the CIO's accounts carried out under Scetion 145 of the Act. In carrying out our examination we have folllowed all applicable Directions given by the Charities Commission under Scetion 145(5)(b) of the 2011 Act.
## **Independent examiners statememt**
We have completed our examination. We confirm that no material matters have come to our attention in connection with the examination giving us cause to believe that in any material respect:
- 1, accounting records were not kept in respect of the Trust as required by Section 130 of the Act: or
- 2, the accounts do not accord with those records.
We 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.
1 Church Mews Churchill Way Macclesfield Cheshire SK11 6AY
**Kime O'Brien Limited Chartered Accountants**
24 November 2023
## **East Cheshire Eye Society Detailed Statement of Financial Activities for the year ended 31st March 2023**
|**Note**
**Income and endownments from**
**Donations and Legacies**
4
Donations and Gifts
Legacy
Grants
**Charitable Activities**
5
Fundraising Events
Socials and Trips
Sales
Talking Newspaper
**Investments**
6
CCLA COIF
5% 2025 Treasury
6% 2028 Treasury
**Other**
7
Recharges
**Total Income and Endownments**
**Expenditure**
**Raising Funds**
8
**Charitable Activities**
9
**Total Expenditure**
**Other**
Decrease in valuations
13
Transfers
Sale of Fixed Assets
12
**Net (expenditure)/ income**
**Net Movement in Funds**
**Reconciliation of Funds**
17
Total Funds Brought Forward
**Total Funds Carried Forward**|**Unrestricted**
**2023**
**£**
18,077
-
-
18,077
4,137
2,573
4,626
-
11,336
4,554
2,294
1,816
8,664
1,366
1,366
39,443
3,394
32,849
36,243
16,659
-
(13,459)
(13,459)
455,968
442,509|**Restricted**
**2023**
**£**
-
-
42,171
42,171
-
-
-
1,000
1,000
-
-
-
-
-
-
43,171
-
44,254
44,254
-
-
(1,083)
(1,083)
2,572
1,489|**Total**
**2023**
**£**
18,077
-
42,171
60,248
4,137
2,573
4,626
1,000
12,336
4,554
2,294
1,816
8,664
1,366
1,366
82,614
3,394
77,103
80,497
16,659
-
-
(14,542)
(14,542)
458,540
443,998|**Total**
**2022**
**£**
17,683
32,256
23,114|
|---|---|---|---|---|
|||||73,053|
|||||3,952
573
4,659
1,000|
|||||10,184|
|||||2,759
2,294
908|
|||||7,653|
|||||420|
|||||420|
||||||
|||||91,311|
|||||3,701
75,659|
|||||79,360|
|||||1,406
-
42,383|
|||||55,740|
||||||
|||||55,740|
|||||402,801|
|||||458,540|
## **East Cheshire Eye Society Balance Sheet for the year ended 31st March 2023**
|**Notes**
**Fixed Assets**
Tangible
12
Investments
13
**Total**
**Current Assets**
Stocks
14
Debtors
15
Cash at bank and in hand
20
Short Term Cash Deposit
**Total**
**Creditors Amount falling due within one year**
16
**Net Current Assets**
**Total Assets less current Liabilities**
**Total Net Assets**
**The Funds Of the Charity**
Restricted Funds
**Unrestricted Funds**
General Funds
Designated Funds
Total
**Total Funds**|**2023**
**£**
2,570
237,504
240,074
5,314
3,277
124,426
75,000
208,017
4,093
203,924
443,998
443,998
1,489
442,509
-
442,509
443,998|**2022**
**£**
5,472
254,163|
|---|---|---|
|||259,635
4,382
1,510
197,159
-|
|||203,051|
|||4,146|
|||198,906|
|||458,540|
|||458,540|
||||
|||2,572|
|||455,968
-|
|||455,968|
||||
|||458,540|
## **East Cheshire Eye Society Notes To the Accounts for the year ended 31st March 2022**
## **1. Status**
Charitable Incorporated Organisations (CIO) Revenue greater than £25,000 but less than £250,000
## **2. Accounting Polices**
## **Basis of Preparation**
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 FRS 102 (Charities Sorp FRS 102).
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
## **Unrestricted funds**
These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
## **Designated funds**
These are unrestricted funds earmarked by the trustees for particular purpose
## **Revaluation funds**
These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
## **Restricted funds**
These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
## **Recognition of income**
Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to, and virtually certain to receive,
the income and the amount of the income can be measured with sufficient reliability.
## **Income with related expenditure**
Where income has related expenditure the income and related expenditure is reported gross in the SoFA.
## **Donations and legacies**
Voluntary income received by way of grants, donations and gifts is included in the the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
## **Tax reclaims on donations and gifts Donated services and facilities**
Income from tax reclaims is included in the SoFA at the same time as the gift/donation to which it relates.
## **Donated Services and Facilities**
These are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material.
## **Volunteer help**
The value of any volunteer help received is not included in the accounts.
## **Investment Income**
This is included in the accounts when received
## **Gains/(losses) on revaluation of Investments**
This includes any gain or loss resulting from revaluing investments to market value at the end of the year.
## **Gains/(losses) on sale on investment assets**
This includes any gain or loss on the sale of investments.
## **East Cheshire Eye Society Notes To the Accounts for the year ended 31st March 2022**
## **Expenditure**
## **Recognition of expenditure**
Expenditure is recognised on an accruals basis.
Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
## **Expenditure on raising fund**
These comprise the costs associated with attracting voluntary income, fundraising trading costs and investment management costs.
## **Expenditure on charitable activities**
These comprise the costs incurred by the Charity in the delivery of its activities and services in the furtherance of its objects, including the making of grants and governance costs.
## **Governance costs**
These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including
any audit /independent examination fees, costs linked to the strategic management of the Charity.
## **Other expenditure**
These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Freehold investment property**
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated.
All gains or losses are taken to the Statement of Financial Activities as they arise.
## **Stocks**
Stock is included at the lower of cost or net realisable value. Donated goods are not valued
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand
## **Trade and other creditors**
Short term creditors are measured at the transaction price.
Other 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 normally recognised at their settlement amount after allowing for any trade discounts due.
## **Pension costs**
The charity operates a defined contribution plan for its employees.
A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity.
Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due.
Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
## **East Cheshire Eye Society Notes To the Accounts for the year ended 31st March 2023**
## **Income**
|**4**
**Income from Donations and Legacies**
**Unrestricted**
**Restricted**
**Total**
**2023**
**2023**
**2023**
**£**
**£**
**£**
Donations and Gifts
18,077
18,077
Legacy
-
-
Grants
- 42,171 42,171
Other
**Total**
**18,077 42,171 60,248**
**5**
**Income from Charitable Activities**
**Unrestricted**
**Restricted**
**Total**
**2023**
**2023**
**2023**
**£**
**£**
**£**
Fundraising Events
4,137
4,137
Socials and Trips
2,573
2,573
Sales
4,626
4,626
Talking Newspapers
1,000 1,000
Grants
- - -
**Total**
**11,336 1,000 12,336**
**6**
**Income from Investments**
**Unrestricted**
**Restricted**
**Total**
**2023**
**2023**
**2023**
**£**
**£**
**£**
CCLA COIF
4,554 - 4,554
8%2021 Treasury
- - -
5% 2025 Treasury
2,294 - 2,294
6% 2028 Treasury
1,816 - 1,816
**Total**
**8,664 - 8,664**
**7**
**Other Income**
**Unrestricted**
**Restricted**
**Total**
**2023**
**2023**
**2023**
**£**
**£**
**£**
Recharges
1,366
1,366
**Total**
**1,366 - 1,366**|**Total**
**2022**
**£**
17,683
32,256
23,114|
|---|---|
||**73,053**|
||**Total**
**2022**
**£**
3,952
573
4,659
1,000|
||**10,184**|
||**Total**
**2022**
**£**
2,759
1,692
2,294
908|
||**7,653**|
||**Total**
**2022**
**£**
420|
||**420**|
## **East Cheshire Eye Society Notes To the Accounts for the year ended 31st March 2023**
## **Expenditure**
|**8**
**On Raising Funds**
Events
Lottery and Raffle Prizes
Staff Costs
**Total**
**9**
**On Charitable Activities**
Rent Market Place
Staff Costs
Socials and Trips
Sales
Awareness Events
Service Provision
Motor and Travel
Cleaning QVS and Market Place
Telephone and Broadband
Security QVS
Water QVS
Light Heat Power QVS
Repairs and Maintenance
Insurance
Depreciation
Equipment expensed
Postage and Couriers
Software and IT + Supprt
Stationary and Printing
Marketing
Subscriptions
Sundry
Consultants
Governance
Training
**Total**|**Unrestricted**
**Restricted**
**Total**
**2023**
**2023**
**2023**
**£**
**£**
**£**
10
10
918
918
2,466
2,466
**3,394 - 3,394**
**Unrestricted**
**Restricted**
**Total**
**2023**
**2023**
**2023**
**£**
**£**
**£**
9,292 1,000 10,292
8,126 20,218 28,344
1,089 855 1,944
1,713 - 1,713
47 7,284 7,331
25 10,315 10,340
368 - 368
380 - 380
273 1,309 1,582
- - -
- - -
- - -
- - -
523 - 523
2,725 177 2,902
5 - 5
1 - 1
397 1,309 1,706
377 1,309 1,686
250 - 250
316 - 316
154 - 154
5,714 478 6,192
600 - 600
474 - 474
**32,849 44,254 77,103**|**Total**
**2022**
**£**
-
1,286
2,415|
|---|---|---|
|||**3,701**|
|||**Total**
**2022**
**£**
9,500
29,790
786
2,668
4,155
9,876
277
579
1,654
908
301
1,113
53
852
2,503
622
21
1,390
1,223
-
340
165
6,192
690
-|
|||**75,659**|
## **East Cheshire Eye Society Notes To the Accounts for the year ended 31st March 2023**
|**10 Staff Costs**
**Unrestricted**
**Restricted**
**Total**
**2023**
**2023**
**2023**
**£**
**£**
**£**
Salaries and Wages
10,592 20,218 30,810
**Total**
**10,592 20,218 30,810**
7.5%
**On Raising Funds**
2,466 - 2,466
**On Charitable Activities**
8,126 20,218 28,344
**10,592 20,218 30,810**
**Average Headcount**
**2.0**
**11 Net expenditure / income before transfers**
This is stated after charging Depr
**2,725 177 2,902**
Independent Examination Fees
**600**
**0 600**|**Total**
**2022**
**£**
38,538|
|---|---|
||**38,538**|
||2,890
35,648|
||**38,538**|
||**2.2**|
||**2,503**|
|||
||**600**|
## **East Cheshire Eye Society Notes To the Accounts for the year ended 31st March 2023**
## **Assets and Liabilities**
## **12 Tangible Fixed Assets**
|**Cost or Revaluatation**
As at 1st April 2022
Disposals
Additions
As at 31st March 2023
**Depreciataion**
As at 1st April 2022
Disposals
Charge Year
As at 31st March 2023
**Net Book Values**
As at 31st March 2022
**As at 31st March 2023**|**L+B**
**F+F**
**Total**
- 11,299 11,299
- - -
- - -|
|---|---|
||**- 11,299 11,299**|
||- 5,827 5,827
- - -
- 2,902 2,902|
||**8,729 8,729**|
||- 5,472 5,472
**- 2,570 2,570**|
## **Depreciation Policy**
Land and Buildings Zero Fixture and Fittings Greater Than £100 Over 4 years starting on date of acqusistion Computer and Teleph Greater Than £100 Over 3 years starting on date of acqusistion
## **13 Investments**
|**Investments**||
|---|---|
|**Costs**
Cost as at 1st April 2022
Disposals
Additions
**Cost as at 31st March 2023**
**Provisions and Impairments**
Revaluatation as at 1st April 2022
**Disposals**
Revaluatation in the year
**As at 31st March 2023**
**Net Book Values**
At 31st March 2022|**COIF**
**6% 2028**
**5% 2025**
**8% 2021**
**Total**
136,807
42,309
60,000 **-**
239,116
**- - - -**
0
**- - - -**|
||**136,807**
**42,309**
**60,000**
**0**
**239,116**|
||27,859
(3,319)
(9,493) **-**
15,047
(8,371)
(4,728)
(3,560) **-**
(16,659)|
||**19,488**
**(8,047)**
**(13,053)**
**0**
**(1,612)**|
||164666
38990
50507
0
254163|
164,666 38,990 50,507 0 254,163
**At 31st March 2023**
**156,295**
**34,262**
**46,947**
**0 237,504**
## **East Cheshire Eye Society Notes To the Accounts for the year ended 31st March 2023**
|**14 Stocks**
**2023**
**£**
**5,314**
Stock is valued at Costs
Donated Goods for recycle are not valued
**15 Debtors**
**2023**
**£**
Trade Debtors
1,516
Prepayments and Accrued Income
679
Gift Aid
1,082
**Total**
**3,277**|**2022**
**£**|
|---|---|
||**4,382**|
||**2022**
**£**
100
495
915|
||**1,510**|
|**16 Creditors**
**2023**
**£**
amounts falling due within one year
Trade Creditors
2,225
Other Creditors
-
Accruals and Deferred Income
1,868
**Total**
**4,093**
**17 Movement in Funds**
**As at 1st April**
**As**
**2023**
**£**
**Restricted Funds**
Net current assets
1,168
Net Fixed Assets
321
**Total**
1,489
**Unrestricted Funds**
General Funds
442,509
Designated Funds
-|**2022**
**£**
536
2,073
1,537|
|---|---|
||**4,146**|
||**at 31st March**
**2022**
**£**
2,073
499|
||2,572|
||455,968
-|
**Total Funds**
**443,998**
**458,540**
## **East Cheshire Eye Society Notes To the Accounts for the year ended 31st March 2023**
## **18 Analysis of net assets between funds**
|Fixed Assets
Investments
Net Current Assets
**Total**|**Restricted**
321
-
1,168
**1,489**|**Unrestricted**
2,249
237,504
202,756
**442,509**|**Total**
2,570
237,504
203,924|
|---|---|---|---|
||||**443,998**|
## **19 Reconciliation of net debt**
|**Reconciliation of net debt**||||
|---|---|---|---|
|Cash and Cash Equivilents
**Cash and Cash Equivilents**
Llloyds
COIF
Cash
**Total**|**At 1st April**
**2022**
**£**
**197,159**
196,545
509
105
**197,159**|**As at 31st March**
**Cash Flows**
**2023**
**£**
**£**
**2,267**
**199,426**
2,276
198,821
-
509
(9)
96
**2,267**
**199,426**||
||||198,821
509
96|
||||**199,426**|
## **20 Cash and Cash Equivilents**