REGISTERED CHARITY NUMBER: 1195127
Report of the Trustees and Financial Statements for the Year Ended 30 September 2023
for
Braille IT CIO
Bennett Kirkhope Smith Chartered Certified Accountants Suites 5 & 6 The Printworks Hey Road Barrow Clitheroe Lancashire BB7 9WB
Braille IT CIO
Contents of the Financial Statements for the Year Ended 30 September 2023
| Page | |
|---|---|
| Report of the Trustees | 1 to 5 |
| Independent Examiner's Report | 6 |
| Receipts and Payments Account | 7 |
| Statement of Assets and Liabilities | 8 |
| Notes to the Financial Statements | 9 to 12 |
| Detailed Receipts and Payments Account | 13 |
Braille IT CIO
Report of the Trustees for the Year Ended 30 September 2023
The trustees present their report with the financial statements of the charity for the year ended 30 September 2023. The trustees have adopted the provisions of 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects and aims of the charity are:
To advance the education of members of the visually impaired community, their families, carers and others interested in the understanding of visual impairment through:
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The provision of educational and training facilities for adults.
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The area covered by the Association shall be in East Lancashire and surrounding area.
Public benefit
In setting our objectives and reviewing our activities to ensure they continue to reflect the charities aims we have given careful consideration to the Charity Commission's public benefit guidance.
Our objectives and aims benefit the public and local community by enhancing the lives of anyone affected by visual impairments. This is done by providing education and equipment to group attendees at four centres in East Lancashire, which promote leaning, support and engagement with others to assist their general health and mental wellbeing.
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Braille IT CIO
Report of the Trustees for the Year Ended 30 September 2023
ACHIEVEMENT AND PERFORMANCE Charitable activities
Braille IT has successfully submitted three new qualifications to Open Awards for accreditation. These are level 1 and level 2 in UEB Braille and Level 3 in Developing the Skills to Support Teaching Braille. We have been super busy preparing learning outcomes and assessment criteria. (24th October 2023 - Braille IT finally found out from the Open Awards that our qualifications had been through the final process before roll out. We are facing many challenges still with Open Awards to finalise the small print, but we are delighted with the progress in developing these qualifications and have been supported by St Vincent's School - A Specialist School for Sensory Impairment and Other Needs, who are based in Liverpool). This is now a national qualification and is accredited by Open Awards. It is visible on the Ofqual list of accredited Braille accredited certificates. This has taken a great deal of our time, preparing and negotiating with Open Awards to ensure it was successful when it went to panel. We will be rolling this out from January 2024 to learners.
We held an 'Inspire Day' open event on the 16th November at Clitheroe Library to celebrate this news. This was well attended and has resulted in widening our community outreach to potential new learners.
The work that Braille IT does and its effectiveness has been evident in feedback we have received and the engagement of new learners from a wide geographical areas. Braille IT are making a difference to people's lives and are grateful for the funding received from the National Lottery that has made this possible.
Recently we have had an increase in engagement with new mothers who have recently had babies who are born blind and teaching staff who support blind learners in schools. All this has been as a result of our outreach marketing strategy. We have been contacting schools and community organisations within East Lancashire and building relationships with National organisations who are working with the visually impaired. (Braillist Foundation & ICEB). We have been speaking with a PR Consultant called Bob Hardman, who is working on a strategy to promote us in 2024 in the papers, and on the TV in association with Open Awards (our awarding body).
Braille IT have been raising our profile within our community. We have attended workshops, networking events, online training, and exhibitions. We have had visits from Social Prescribers, Rehabilitation Officers for the Blind (ROVI's) and Eye Care Liaison Officers (ECLOS). These proved to be very helpful in discussing with other organisations the changes they are encountering post Covid. We have made strong links with two talking newspapers. One of which is now providing this service to local residents in Clitheroe after our input. The other is reading our resources onto digital files for us to disseminate to learners.
Braille IT has launched a support group for parents who have children in education. This is to create a network of help within the VI community. This is proving to be well attended.
We have also been offering extracurricular activities to our adult learners after consultation with them about what they would like Braille IT to offer to support their needs. This social interaction has enabled the learners to connect with peers who share similar interests, fostering a sense of community belonging. This is proving to be highly successful. We have called this 'Braille IT Extend'.
All learners have different abilities and needs and we are focusing on delivery that is learner centred. We are showing learners that they can overcome barriers and increase their potential and achieve their goals. We are providing a point of contact and a positive focus on mental health. Learners have expressed issues including anxiety, isolation, depression and loneliness and we are working with them either directly in class or remotely to support their general health and mental wellbeing.
Braille IT's focus is about promoting learning, support and engaging learners to remain positive in all aspects of their lives, therefore reducing the strain of the current social isolation. We are promoting the use of technologies, self-care accessible software (e.g. My GP, NHS track and trace health app) and apps/video conferencing for contacting health care providers in addition to remote/distance learning resources and audio books. We have been recognised for the last three years by the NHS as social prescribers.
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Braille IT CIO
Report of the Trustees for the Year Ended 30 September 2023
Day to day running - The Project Manager has been overseeing the entire project and we have really felt the benefit of her presence in class and out of class. All the learners are very comfortable in her presence and have been approaching her with numerous problems that they have encountered. Information, guidance and signposting have been provided for many things. These include, visual and blind groups and services available in their area, safeguarding concerns at home, financial worries, IT problems, access to medical services, general anxieties regarding lifting of Covid restrictions, access to work, work stress, social anxiety, purchase of accessible theatre tickets, housing and recovery from alcohol addiction.
We have 9 volunteers currently in the classroom setting and we believe that providing volunteering opportunities, provides opportunities for social inclusion, skills development and potential routes to other roles/employment. We encourage volunteers to be informed in the development and delivery of activities, projects or services by bringing in new opinions, ideas or approaches. This helps the organisation to adapt, stay relevant to what our beneficiaries and community need as well as identifying opportunities to improve what we do.
Braille IT has been looking at ways to reduce our carbon footprint in fund raising and beyond. Braille IT is developing a Green Plan to embed sustainability across all our operations, including fundraising. We have moved to hybrid working and stay connected via technology including video conferencing/telephone and email. We are using an electric vehicle to transport tutors to and from classroom venues.
Braille IT have made several sustainable swaps including; FSC certified paper, sustainable printers, reducing mail outs, reducing plastic items and packaging, removing the dates on literature and merchandise where possible so they stay current. Communicating with suppliers to learn more about their sustainability processes and including this as part of tender processes. Encouraging local events and sustainable transport, and including a digital attendance option where possible.
The future for Braille IT is ever changing and we are adapting our delivery in response to feedback from our learners.
FINANCIAL REVIEW
Principal funding sources
The organisation's main source of funding is from the application for grants from local councils and various charitable funds. In the year a total of £77,921 was received, including £75,259 in grants and £2,662 in donations from individuals and organisations.
In accordance with the charitable objectives of the organisation, £11,744 of new equipment has been purchased for use in classes and for lending to our learners, and artistic and recreational excursions costing £2,252 have been organised for learners. Costs for session workers, travel and session expenses totalled £29,396, with general governance and support costs of £3,765.
Income and costs have led to a surplus of £24,267 for the year, which are held in reserves for future expenditure.
Reserves policy
The trustees have reviewed the reserves of the charity. Their policy is to hold sufficient funds to meet at least twelve months operating costs, as well as to accumulate reserves for future expenditure within the aims and objectives of the charity.
Total funds of £53,158 are held in the organisation's bank account at the year end. This is made up of £7,446 unrestricted funds and £45,712 in restricted funds provided from grant income.
Unrestricted funds are made up of £4,278 general funds and £3,168 designated funds.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
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Braille IT CIO
Report of the Trustees for the Year Ended 30 September 2023
Braille IT is a Charitable Incorporated Organisation, registered charity; No. 1195127 (England & Wales).
The organisation is governed by a Constitution of a Charitable Incorporated Organisation with voting members other than its charity trustees, dated 21st January 2021.
Recruitment and appointment of new trustees
There must be at least three charity trustees. If the number falls below this minimum, the remaining trustee or trustees may act only to call a meeting of the charity trustees, or appoint a new charity trustee.
The maximum number of charity trustees is twelve. The charity trustees may not appoint any charity trustee if as a result the number of charity trustees would exceed the maximum.
Appointment of charity trustees
(1) At the first annual general meeting of the members of the CIO all the charity trustees shall retire from office.
(2) At every [subsequent] annual general meeting of the members of the CIO, one-third of the charity trustees shall retire from office. If the number of charity trustees is not three or a multiple of three, then the number nearest to one third shall retire from office, but if there is only one charity trustee, he or she shall retire;
(3) The charity trustees to retire by rotation shall be those who have been longest in office since their last appointment or reappointment. If any trustees were last appointed or reappointed on the same day those to retire shall (unless they otherwise agree among themselves) be determined by lot;
(4) The vacancies so arising may be filled by the decision of the members at the annual general meeting; any vacancies not filled at the annual general meeting may be filled as provided in sub-clause (5) of this clause;
(5) The members or the charity trustees may at any time decide to appoint a new charity trustee, whether in place of a charity trustee who has retired or been removed in accordance with clause [15] (Retirement and removal of charity trustees), or as an additional charity trustee, provided that the limit specified in clause [12(3)] on the number of charity trustees would not as a result be exceeded;
(6) A person so appointed by the members of the CIO shall retire in accordance with the provisions of sub-clauses (2) and (3) of this clause. A person so appointed by the charity trustees shall retire at the conclusion of the next annual general meeting after the date of his or her appointment, and shall not be counted for the purpose of determining which of the charity trustees is to retire by rotation at that meeting.
Reappointment of charity trustees
Any person who retires as a charity trustee by rotation or by giving notice to the CIO is eligible for reappointment. A charity trustee who has served for three consecutive terms may not be reappointed for a fourth consecutive term but may be reappointed after an interval of at least three years.
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Braille IT CIO
Report of the Trustees for the Year Ended 30 September 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structure
Any charity trustee may call a meeting of the charity trustees.
Subject to that, the charity trustees shall decide how their meetings are to be called, and what notice is required.
No decision shall be taken at a meeting unless a quorum is present at the time when the decision is taken. Questions arising at a meeting shall be decided by a majority of those eligible to vote. In the case of an equality of votes, the chair shall have a second or casting vote.
The organisation has 3 trustees and is led by its members. The organisation is led by the Chairperson (Chris Tattersall), who is also the lead tutor. Chris is blind and works with a Guide Dog called Goughy. He fully understands the needs of the blind and visually impaired community. All the trustees, elected officers, members, staff and volunteers have been affected by blindness or visual impairment and fully understand the needs of the beneficiaries. We have links with Accrington Blind Society, VIC (Visually Impaired Children), The Lancashire County Council VI Forum (Visually Impaired), Lancashire County Council Visually Impairment Team, Galloways, Ribble Valley Visual Impairment Group, East Lancashire Visually impaired Network (ELVIN), CCG NHS Local Prescriptions to Health, CVS, Burnley, Clitheroe, Accrington and Blackburn Libraries.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1195127
Principal address
30 Cringle Way Clitheroe Lancashire BB7 2ES
Trustees
M J Kilmister D Buller C Tattersall
Independent Examiner
Bennett Kirkhope Smith Chartered Certified Accountants Suites 5 & 6 The Printworks Hey Road Barrow Clitheroe Lancashire BB7 9WB
Approved by order of the board of trustees on 30[th] July 2024 and signed on its behalf by:
................................................................. C Tattersall - Trustee
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Independent Examiner's Report to the Trustees of Braille IT CIO
Independent examiner's report to the trustees of Braille IT CIO
I report to the charity trustees on my examination of the accounts of Braille IT CIO (the Trust) for the year ended 30 September 2023.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the 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:
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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; or
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the accounts do not comply with the applicable requirements concerning the form and content of 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.
Mrs A M Smith FCCA
The Association of Chartered Certified Accountants
Bennett Kirkhope Smith Chartered Certified Accountants Suites 5 & 6 The Printworks Hey Road Barrow Clitheroe Lancashire BB7 9WB
Date: .............................................
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Braille IT CIO
Receipts and Payments Account for the Year Ended 30 September 2023
| Unrestricted Restricted fund fund Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 4,676 73,245 EXPENDITURE ON Raising funds 2 4,877 755 Charitable activities Advance the education of members of the visually impaired community 12,053 32,204 Other - 3,765 Total 16,930 36,724 NET INCOME/(EXPENDITURE) (12,254) 36,521 Transfers between funds 5 16,653 (16,653) Net movement in funds 4,399 19,868 RECONCILIATION OF FUNDS Total funds brought forward 3,047 25,844 TOTAL FUNDS CARRIED FORWARD 7,446 45,712 |
30.9.23 30.9.22 Total Total funds funds £ £ 77,921 59,280 5,632 190 44,257 29,521 3,765 678 53,654 30,389 24,267 28,891 - - 24,267 28,891 28,891 - 53,158 28,891 |
|---|---|
The notes form part of these financial statements
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Braille IT CIO
Statement of Assets and Liabilities 30 September 2023
| 2023 Total Funds £ CURRENT ASSETS Cash at bank 53,158 LIABILITIES Accruals (1,440) Assets Retained for own use - equipment 18,341 70,059 |
2022 Total Funds £ 28,891 (720) 6,597 34,768 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 30[th] July 2024 and were signed on its behalf by:
.............................................
C Tattersall - Trustee
............................................. D Buller - Trustee
The notes form part of these financial statements
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Braille IT CIO
Notes to the Financial Statements for the Year Ended 30 September 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity are prepared on a receipts and payments basis.
In accordance with guidance from the Charities Commission, receipts and payments reported in this period include all those for the period covering 1st October 2022 to 30th September 2023.
Income
Income is recognised when it is received.
Expenditure
Expenditure is recognised when it is paid.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
2. RAISING FUNDS
Raising donations and legacies
| Raising donations and legacies | ||
|---|---|---|
| 30.9.23 | 30.9.22 | |
| £ | £ | |
| Grantmaking fees | 699 | - |
| Transfer to restricted grant | 4,865 | - |
| Support costs | 68 | 190 |
| 5,632 | 190 |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 September 2023 nor for the year ended 30 September 2022.
Trustees' expenses
The charity reimbursed Chris Tattersall a total of £1,412.70 for telephone and internet, travel and subsistence, stationary and other miscellaneous expenses incurred while performing voluntary services on behalf of the organisation.
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continued...
Braille IT CIO
Notes to the Financial Statements - continued for the Year Ended 30 September 2023
| 4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund fund £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 3,200 56,080 EXPENDITURE ON Raising funds 153 37 Charitable activities Advance the education of members of the visually impaired community - 29,521 Other - 678 Total 153 30,236 NET INCOME 3,047 25,844 TOTAL FUNDS CARRIED FORWARD 3,047 25,844 |
Total funds £ 59,280 190 29,521 678 30,389 28,891 28,891 |
|---|---|
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continued...
Braille IT CIO
Notes to the Financial Statements - continued for the Year Ended 30 September 2023
5. MOVEMENT IN FUNDS
Restricted Funds
| INCOME Donations Braille IT Grants Total restricted income EXPENDITURE Insurance Repairs Excursions Printing, Postage & Stationary Electrical / Computer Equipment Volunteer Travel & Expenses Sessional Workers Venue Hire Consumables/ PPE Refreshments Training Membership Fees Marketing Grantmaking Fees Independent Examination Bank Charges Total restricted expenditure TRANSFERS TO UNRESTRICTED FUNDS Total transfers to unrestricted funds Restricted funds carried forward Restricted funds carried forwards are split between the following funders- PB Hedley Foundation Ulverston Trust Garfield Weston Persimmion RVBC - Voluntary Organisation Grant Leathersellers Albert Hunt Trust Co-op Barchester Arnold Clark Red Rose Fund LCC Community Foundation Tesco Groundworks Aviva HRVCVS |
2023 2022 £ £ 385 - - 40,562 72,860 15,518 73,245 56,080 251 96 775 306 2252 797 650 263 11682 6,597 1125 2,644 17,149 18,755 502 728 - 13 194 - 540 - 74 - 62 - 699 - 720 - 50 37 36,725 30,236 16,653 - |
|---|---|
| 45,711 25,844 - 1 3,594 3,594 - 698 - 5,945 - 274 3,597 3,597 - 1,000 2,000 2,000 - 256 - 203 - 1,000 - 5,000 - 58 - 500 - 1,718 3,620 - |
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continued...
Braille IT CIO
Notes to the Financial Statements - continued for the Year Ended 30 September 2023
5. MOVEMENT IN FUNDS - continued
| LCC Arts and Culture Fund The National Lottery Community Fund Restricted funds carried forward |
7,299 - 25,601 - 45,711 25,844 |
|---|---|
Designated Funds
Restricted funds of £16,653 were reclassified and transferred to unrestricted designated funds in the year, having being incorrectly classified last year.
| PB Ulverston Trust Awards For All Garfield Weston Persimmion Leathersellers Co-op Barchester Arnold Clark LCC Community Foundation LCC Disabled Champions Tesco Groundworks Donation Ribble Valley Talking Books Aviva Red Rose Fund Total designated funds |
2023 £ 1 372 - 917 - - 70 - - (548) 1,000 500 856 - - 3,168 |
2022 £ 1 698 - 5,945 274 1,000 256 203 1,000 58 - 500 - 1,718 5,000 16,653 |
|---|---|---|
6. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 September 2023.
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Braille IT CIO
Detailed Receipts and Payments Account for the Year Ended 30 September 2023
| 30.9.23 | 30.9.22 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 2,662 | 24,708 |
| Grants | 75,259 | 34,572 |
| 77,921 | 59,280 | |
| Total incoming resources | 77,921 | 59,280 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Grantmaking fees | 699 | - |
| Transfer to restricted grant | 4,865 | - |
| 5,564 | - | |
| Charitable activities | ||
| Electrical/ computer equip | 11,744 | 6,597 |
| Volunteer travel & expenses | 2,612 | 2,644 |
| Session Workers | 26,784 | 18,755 |
| Venue Hire | 502 | 728 |
| Excursions | 2,252 | 797 |
| Refreshments | 363 | - |
| 44,257 | 29,521 | |
| Support costs | ||
| Management | ||
| AGM | - | 109 |
| Insurance | 251 | 96 |
| Furniture | - | 306 |
| Printing, postage & stationary | 835 | 263 |
| Consumables/ PPE | 46 | 13 |
| Memberships | 333 | - |
| Training | 540 | - |
| Marketing | 62 | - |
| Repairs & renewables | 978 | - |
| 3,045 | 787 | |
| Finance | ||
| Bank charges | 68 | 81 |
| Governance costs | ||
| Independent Examiners Fee | 720 | - |
| Total resources expended | 53,654 | 30,389 |
| Net income | 24,267 | 28,891 |
This page does not form part of the statutory financial statements
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