## **East Cheshire Eye Society**
## **Report and Accounts**
**Year ended 31 March 2024**
**Registered Charity Number 1174656**
## **East Cheshire Eye Society Report of the Trustees for the year ended 31st March 2024**
The trustees of the East Cheshire Eye Society charity present the Annual Report and Accounts for the financial year of 2023 - 2024.
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 £1,263 on its operations over the year. .
The total cash and financial investment reserves at the year - end totalled £462,526. 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 2023 – 2024 has been a veryt busy year for the Eye Society, with lots of activities and events. As always, this has only been possible because of teh enthusiastic support of our wonderful team of volunteers.
From 1 April 2023 to 31 March 2024 our volunteers gave us an amazing 2,473 hours of their own time to support the work we do. We remain very grateful to them.
Our Resource Centre continues to be the hub of our activities and planning, and having come to the end of our initial 3 year tenancy at 11 Market Place, we have been very pleased to extend this agreement for a further 3 years.
Within the year 2023 to 2024 we have given direct support to 365 service users on 860 occasions, just within the Resource Centre setting. This number does not include those people supported through our additional activities.
People contacted us from 32 different local postcodes areas, with one-off contacts from people further afield, including Liverpoool, Oldham, Manchester, Shropshire, Stockport, Stoke, Newcastle-Under-Lyne, Glossop and the United Arab Emirates.
Our "members list"ended with 720 people on it. These are all people to whom we send our regular news updates, as well as ad-hoc other communications.
This year our additional activities included:
- Support groups in Poynton, Congleton and Wilmslow.
- A crown green bowling group.
- Café coffee clubs in Congleton and Macllesfield
- A walking group, with walks in Congleton and Macclesfield parks; a riverside walk by the Bollin, walking from Macclesfield to Prestbury, followed by a pub lunch; a walk along The Carrs in Wilmslow; and a walk along the canal as part of the Bolloington walking festival.
## **East Cheshire Eye Society Report of the Trustees for the year ended 31st March 2024**
- We have arranged trips to the Albert Dock in Liverpool; Lyme Park; the AvroHeritage Museum; RHS Bridgewater; Jodrell Bank; Stockport Staircase House and market; Chester town centre; and afternoon tea at the plaza in Stockport.
- Working with the Silk Museum in Macclesfield we have taken part in an Origami afternoon and a silk screening art session. Following the silk screening session the art created by our participants was displayed in successful art exhibitions in Macclesfield and Congleton libraries.
- We also enjoyed a lace making session with the Silk museum, which was then followed up with additional, inhouse sessions, with the help of knowledgeable volunteers.
- We continued to provide one-to-one technology training sessions, as well as "Tea and tech" group sessions. Our thanks to the Vision Support charity in Chester for arranging this valuable work to continue, despite us not being bale to get a grant to cover their costs.
- We supported the development of the Cheshire Sight Loss Information Line project, and attaneded the launch in July.
- We held our Vision Day exhibition in Macclesfield Town Hall, which we now hold every two years.The exhibition was a great success.
- We wee very pleased this year to be chosen as one of the Mayor of Macclesfield's charities. Mayor Councillor Chris Wilcock ran a fantastic fundraising and awareness campaign throught the year, which really helped the charity.
- We were very grateful to Anthony Collins solicitors for their ongoing support, which included a series of art exhibitions, with a percentage of sales going to ECES.
- We attended two Aging Well Roadshows in Macclesfield, Health and Wellbeing Fairs in Congleton and Handforth, the Disability Information Bureau (Macclesfield) 30th Anniversary event, and the Congleton Christmas Lights switch on.
- We attended fund raising and marketing events at the Macclesfield Treacle Market, the Rotary Club of Macclesfield Castle Charities Bazaar and annual Swimathon, and also at the Prestbury Christmas fair.
- We did a number of presentations about our work, including the Rotary Club of Macclesfield Castle, Congleton Town Council and at the Mayor of Macclesfield's charity fundraising evening.
- We were pleased to support the start of a programme of "Introduction to Braille" sessions, run by volunteers. The volunteers were also kind enough to visit support groups to spread awareness and understanding.
- We put ECES Christmas trees into the Christmas Tree Festivals at Macclesfield and Gawsworth.
- We were very pleased to receive donations from Gladman Estates and Texere Publishing, both of whom also supported us with donations.
- Our relationship with Embrace Marketing continues, and we are grateful to them for the additional goodwill they give us, beyond our contractural agreement.
Fundraising, as always, was a key requirement throughout the year, especially since we were unsuccessful in all our grant applications.
We continued tro sell Christmas and general greetings cards, and we held our annual raffle.
We were very grateful to receive support from individuals, one in the form of a legacy and others as donations throughout the year. Other supporters raised money by doing talks, holding coffee mornings, running table-topsales or arranging for us to get a donation from an equipment provider when items were bought. One supporter kindly made two knitted Nativity scenes for us to sell and raffle.
## **East Cheshire Eye Society Report of the Trustees for the year ended 31st March 2024**
We are grateful to the continued fundraising support from the Hummingbird Knit and Knatter group, and to Mayor of Macclesfield, the United reformed Church of Wilmslow and the NISA supermarket (Tytherington for making us their charity of the year.
We received very generous donations from thr UKH Foundation and from local resident and fundraiser Henry Moore. The Congleton Lions very kindly continued their sponsorship of the Congleton support group, and Woods Newsagents, Handforth, Kindly sponsored our Wilmslow support group.
We delivered a commissioned service to a local GP medical practice, to support their drive for inclusivity and to improve accessibility for visitors and staff with visual impairment.
The society continues to offer a range of information, advice and support and we are pleased to be able to work closely with local charities and organisations, including the local Talking Newspapers.
Our particular thanks to Vision Support, Chester, who have been a source of invaluable support throughout the year.
We enjoyed hosting the Chester VI bowls team this year for our annual "Cheshire Open VI Crown Green Bowling Challenge" competition, and were proud of our team who won the cup.
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: New starters - Geoff Clarke, Teddy Weyman and Angela Dilks. Leavers- Geoff Clarke.
## **SOCIETY TRUSTEES 2023-2024**
Geoffrey Clarke (Appointed 17/04/2023) Catherine Costigan Angela Dilkes (Appointed 12/02/2023) Elizabeth Durham Pamela Hodgkiss Bridget Self Colin Turner Martin Welch (Hon, Treasurer) Anthony Edward Weyman (Appointed 23/08/2023)
This report was approved by the Trustees on 6 December 2024 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 2024 Charity Number: 1174656**
We report to the charity trustees on our examination of the accounts of the CIO for the year ended 31 March 2024.
## **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
**==> picture [158 x 49] intentionally omitted <==**
**Kime O'Brien Limited Chartered Accountants**
6 December 2024
## **East Cheshire Eye Society Detailed Statement of Financial Activities for the year ended 31st March 2024**
|**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
8%2021 Treasury
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**
**2024**
**£**
14,866
23,057
-
37,923
4,109
3,805
6,766
-
14,680
4,569
3,221
2,294
1,816
11,900
1,385
1,385
65,888
3,474
59,806
63,280
(17,265)
-
19,873
19,873
442,509
462,382|**Restricted**
**2024**
**£**
-
-
5,500
5,500
-
-
-
1,000
1,000
-
-
-
-
-
-
-
6,500
-
7,845
7,845
-
-
(1,345)
(1,345)
1,489
144|**Total**
**2024**
**£**
14,866
23,057
5,500
43,423
4,109
3,805
6,766
1,000
15,680
4,569
3,221
2,294
1,816
11,900
1,385
1,385
72,388
3,474
67,651
71,125
17,265
-
-
-
18,528
18,528
443,998
**462,526**|**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**|
## **East Cheshire Eye Society Balance Sheet for the year ended 31st March 2024**
|**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**
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**
**Creditors Amount falling due within one year**|**2024**
**£**
1,041
299,769
300,810
5,221
3,379
32,940
125,000
166,540
4,824
161,716
462,526
**462,526**
144
462,382
-
462,382
**462,526**|**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**|
**East Cheshire Eye Society Notes To the Accounts for the year ended 31st March 2024**
## **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 2024**
## **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 2024**
## **Income**
|**4**
**Income from Donations and Legacies**
**Unrestricted Restricted**
**Total**
**2024**
**2024**
**2024**
**£**
**£**
**£**
Donations and Gifts
14,866
14,866
Legacy
23,057
23,057
Grants
-
5,500
5,500
Other
**Total**
**37,923**
**5,500**
**43,423**
**5**
**Income from Charitable Activities**
**Unrestricted Restricted**
**Total**
**2024**
**2024**
**2024**
**£**
**£**
**£**
Fundraising Events
4,109
4,109
Socials and Trips
3,805
3,805
Sales
6,766
6,766
Talking Newspapers
1,000
1,000
Grants
-
-
-
**Total**
**14,680**
**1,000**
**15,680**
**6**
**Income from Investments**
**Unrestricted Restricted**
**Total**
**2024**
**2024**
**2024**
**£**
**£**
**£**
CCLA COIF
4,569
-
4,569
8%2021 Treasury
3,221
-
3,221
5% 2025 Treasury
2,294
-
2,294
6% 2028 Treasury
1,816
-
1,816
**Total**
**11,900**
**-**
**11,900**
**7**
**Other Income**
**Unrestricted Restricted**
**Total**
**2024**
**2024**
**2024**
**£**
**£**
**£**
Recharges
1,385
1,385
**Total**
**1,385**
**-**
**1,385**|**Total**
**2023**
**£**
18,077
-
42,171|
|---|---|
||**60,248**|
||**Total**
**2023**
**£**
4,137
2,573
4,626
1,000|
||**12,336**|
||**Total**
**2023**
**£**
4,554
-
2,294
1,816|
||**8,664**|
||**Total**
**2023**
**£**
1,366|
||**1,366**|
## **East Cheshire Eye Society Notes To the Accounts for the year ended 31st March 2024**
## **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**
**2024**
**2024**
**2024**
**£**
**£**
**£**
72
72
980
980
2,422
2,422
**3,474**
**-**
**3,474**
**Unrestricted Restricted**
**Total**
**2024**
**2024**
**2024**
**£**
**£**
**£**
7,708
1,000
8,708
28,164
4,000
32,164
2,233
1,200
3,433
3,536
3,536
596
596
-
913
913
404
404
1,216
489
1,705
-
-
-
-
642
642
1,351
177
1,528
163
163
11
11
1,281
490
1,771
1,122
489
1,611
800
800
387
387
160
160
8,192
8,192
927
927
-
**59,806**
**7,845**
**67,651**|**Total**
**2023**
**£**
10
918
2,466|
|---|---|---|
|||**3,394**|
|||**Total**
**2023**
**£**
10,292
28,344
1,944
1,713
7,331
10,340
368
380
1,582
-
-
-
-
523
2,902
5
1
1,706
1,686
250
316
154
6,192
600
474|
|||**77,103**|
## **East Cheshire Eye Society Notes To the Accounts for the year ended 31st March 2024**
|**10 Staff Costs**
**Unrestricted Restricted**
**Total**
**2024**
**2024**
**2024**
**£**
**£**
**£**
Salaries and Wages
30,211
4,000
34,211
Training
140
140
Travel
235
235
**Total**
**30,586**
**4,000**
**34,586**
7.5%
**On Raising Funds**
2,422
-
2,422
**On Charitable Activities**
28,164
4,000
32,164
**30,586**
**4,000**
**34,586**
**Average Headcount**
**2.0**
**11 Net expenditure / income before transfers**
This is stated after charging Depr
**1,351**
**177**
**1,528**
Independent Examination Fees
**780**
**0**
**780**|**Total**
**2023**
**£**
30,810|
|---|---|
||**30,810**|
||2,466
28,344|
||**30,810**|
||**2.2**|
||**2,902**|
|||
||**600**|
**East Cheshire Eye Society Notes To the Accounts for the year ended 31st March 2024**
## **Assets and Liabilities**
## **12 Tangible Fixed Assets**
|**Cost or Revaluatation**
As at 1st April 2023
Disposals
Additions
As at 31st March 2024
**Depreciataion**
As at 1st April 2023
Disposals
Charge Year
As at 31st March 2024
**Net Book Values**
As at 31st March 2023
**As at 31st March 2024**|**L+B**
**F+F**
**Total**
-
11,299
11,299
-
-
-
-
-
-|
|---|---|
||**-**
**11,299**
**11,299**|
||-
8,729
8,729
-
-
-
-
1,529
1,529|
||**10,258**
**10,258**|
||-
2,570
2,570
**-**
**1,041**
**1,041**|
## **Depreciation Policy**
Land and Buildings Zero Fixture and Fittings Greater Than £100 Over 4 years starting on date of acqusistion Computer and TelephGreater Than £100 Over 3 years starting on date of acqusistion
## **13 Investments**
|**Costs**
Cost as at 1st April 2023
Disposals
Additions
**Cost as at 31st March 2024**
**Provisions and Impairments**
Revaluatation as at 1st April 2023
**Disposals**
Revaluatation in the year
**As at 31st March 2024**
**Net Book Values**
At 31st March 2023
**At 31st March 2024**|**COIF**
**6% 2028**
**5% 2025**
**Sarisan**
**Total**
136,807
42,309
60,000
**-**
239,116
**-**
**-**
**-**
**-**
0
**-**
**-**
**-**
**45,000**|
|---|---|
||**136,807**
**42,309**
**60,000**
**45,000**
**284,116**|
||19,488
(8,047)
(13,053)
**-**
(1,612)
14,148
(1,152)
(955)
**5,224**
17,265|
||**33,636**
**(9,199)**
**(14,008)**
**5,224**
**15,653**|
||156,295
34,262
46,947
0
237,504|
||**170,443**
**33,110**
**45,992**
**50,224**
**299,769**|
**East Cheshire Eye Society Notes To the Accounts for the year ended 31st March 2024**
|**14 **|**Stocks**|**2024**|**2023**|
|---|---|---|---|
|||**£**|**£**|
|||**5,221**|**5,314**|
||Stock is valued at Costs|||
||Donated Goods for recycle are not|valued||
|**15 **|**Debtors**|**2024**|**2023**|
|||**£**|**£**|
||Trade Debtors|350|1,516|
||Prepayments and Accrued Income|708|679|
||Gift Aid|2,321|1,082|
||**Total**|**3,379**|**3,277**|
|**16 **|**Creditors**|**2024**|**2023**|
|||**£**|**£**|
||amounts falling due within one year|||
||Trade Creditors|2,193|2,225|
||Other Creditors|-|-|
||Accruals and Deferred Income|2,631|1,868|
||**Total**|**4,824**|**4,093**|
|**17 **|**Movement in Funds**|||
|||**As at 1st April**|**As at 31st March**|
|||**2024**|**2023**|
|||**£**|**£**|
||**Restricted Funds**|||
||Net current assets|-|1,168|
||Net Fixed Assets|144|321|
||**Total**|144|1,489|
||**Unrestricted Funds**|||
||General Funds|462,382|445,209|
||Designated Funds|-|-|
||**Total Funds**|**462,526**|**446,698**|
## **East Cheshire Eye Society Notes To the Accounts for the year ended 31st March 2024**
## **18 Analysis of net assets between funds**
|Fixed Assets
Investments
Net Current Assets
**Total**
**Reconciliation of net debt**
Cash and Cash Equivilents
**Cash and Cash Equivilents**
Llloyds
COIF
Cash
**Total**|**Restricted**
144
-
-
**144**
**At 1st April**
**2023**
**£**
**199,426**
198,821
509
96
**199,426**|**Unrestricted**
**Total**
898
1,042
299,769
299,769
161,715
161,715
**462,382**
**462,526**
**As at 31st March**
**Cash Flows**
**2024**
**£**
**£**
**(41,487)**
**157,939**
(41,479)
157,342
-
509
(7)
89
**(41,486)**
**157,940**|**Total**
1,042
299,769
161,715|
|---|---|---|---|
||||**462,526**|
||||157,342
509
89|
||||**157,940**|
## **19 Reconciliation of net debt**
## **20 Cash and Cash Equivilents**