REGISTERED CHARiff NUMBER: 1195127 Report of the Trust88s and Flnan¢lal Statom•nt$ for Ihe Yoar Endod 30 SoPt•mbor 2024 for Braille IT CIO Bennett Kirkhope Smith Chartered Certified Accountants Suiles 5 & 6 The Printworks Hey Road Barrow Clitheroe Lancashire B87 gWB
Brallle IT CIO Contènts of the Flnanclal Statements for tho Yoar Endod 30 Soptombér 2024 Page Roport of tho TrustQg3 Independent Examlnerfs Rèport Recelpts and Payments Account Statement of Assots and Liabilities Not0$ to the F4nancial Statemenls 10 to 13 Dètailod Receipts and Payments Account 14
Braillg IT CIO Report of the Trustees for th• Year Ended 30 Seplember 2024 The trustees present their report wlh the financial statements of the charity for the year ende¢Y 30 September 2024. The Iruslees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Pract applicable to eharilies preparing their accounts in accordance with the Financial Reporb'ng Standard appluble in the UK and Republic of Ireland IFRS 1021 {effeclwe 1 January 20191. OBJECTIVES AND ACTIVITIES Objectives and aims The objects aThJ aims of the charity are.. To advance the education of members of the vk8ually impaired community, their families, carers and others interested in the understanding of visual impairment through.. The provision of oducalional and training facilities for adults. - The area covered by the Association shall be in East Lancashire and surrounding area. Public benefit In selling our objectives and reviewing our activities to ensure they conllnue to refle¢l the charilies aims we have given careful consideration lo the Charity Commission's public benefrt guidance. Our objectives and aims benefit the publi¢ and local community by enhancing the lives of anyone affected by visual impairments. This is done by providing education and equipment lo group attendees at four cenlres in East Lancashire, which promote leaning. support and engagement with others to a$sisl their general health and mental wellbeing. Page 1
Braille IT CIO Raport of tho Trustees for tho Year Ended 30 S•pt¢mber 2024 ACHIEVEMENT AND PERFORMANCE Charitable activitles The work that Braille ST 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 lo people's lives and transforming how people learn braille,- they are excited, curious, and have a sense of ownership over their learning. Learner engagement and commitment is evident in the quantity and quality of a learner's participation in their course. 11 encompasses both cognitive and emotional aspects. where learners not only understand and process information but also connect with the subject maller on a personal level. The ability to read and write braille provides the vital access lo the written word that sighted people have. It can mean greater equality, enabling blind and part1211y sighted people to have the use. power, fluidity and enjoyment of the written word that sighted people have. Br8ille IT are very grateful lor the fvnding received from the Nallonal Lottery for 8 second year that has made this possible. In DeGember 2023 Braille IT successfully achieved Ofqual slalus for three qualifications. Level 1 and 2 In UEB Braille and Level 3 Supporting the Teaching of UEB Braille. This has been a huge learning curve for us al Braille IT and we have spent many hours in preparing the associated paperwork for all three qualifications. Recently we havè had an increase in engagement wilh leaching staff who support blind learners in schools. All this has been as a result of our outreach marketing strategy. We have continued lo contact schools and community organisalions within East Lancashire and are building stronger relationships with National organisations who are working with the visually impalred (RNIB, Braillisl Foundation. Galloways & ICEBI. On the 1st Fgbruary 2024 Chris (Trustee) along with Aison (Project Manager) were joined by Rachel from Open Awards to have an interview on BBC Radlo Lanc2shire's 'Graham Liver Breakfast Show, lo tell his audien all about the new qualifications on ¢)ffer. This was a very interesting experience in promoting Braille IT on the radio. The feedback was fantastic and we have acquired new learners as a result of this promotional exercise. In February, the University of Cambridge contacted Braille IT with regards lo learners who require information in Braille formal. We collaborated with the university lo provide advice and produce for them the 202412025 prospectus guide for new visually impaiied and blind learners in Braille formal. We continue to provide transcripllon Services for free. In March, Cllr Hind took part in a blindfolded walk to gain understanding and emphasise the difficulties of navigating around areas subject to road works and building piojecls in our lOlIty. Bfaille IT'S blind and visually impaired learner8 provided inpvl into the challenges encountered when navigating the routes to Braille classes. This information wa8 disseminated lo the highways team in Lancashire. On the 9th April Members of Braille IT visited the Sight Village exhlbillon al Blackpocd. Sight Village is the UK'S leading exhibition and an integral part of the blind and low-vision landscape, attracting thousands ol visitors eager lo explore the late$t technology, products. and support servicès. We have continued lo offer extracurriojlar activities lo our adult learners after consultslion with them about what they would like Braille IT to offer to support their needs. This social interaction has enabled the learners lo connect with peers who share similar interests. fostering a sense of community belonging. This is proving lo be highly successful. We have called this 'Braille IT Exlend,. Braille IT Extend activities are breaking down financial, cultural and physical barriers. Braille IT are very grateful for funding from various donors in facilitating these aclivilies. On the 18th May several meml)ers went lo s8e Eric Clapton at the new CO-OP Arena in Manchester and a few weeks later we delivered a mediatK)n and mindfulne55 event at Clilheroe LibTrry. On the 17th July a ulticultural lunch event look place in Burnley. All the aclivitie51evenls have t*en well received by learners and free for participants. We will continue lo offer activits'es going forward.. funds permitting. Page 2
Braillo IT CIO Roport of the Tru$toos for the Year Ended 30 Septombgr 2024 On the 11th September. the initial meeting with Lancashire Libraries and RNIB look place to organise an event to celebrate 200 years of braille at Clitheroe Library. This is to bg held on S December. Braille IT will provide braille lasler sessions Ihroughoul the day to encourage and educate anyone who wishes to attend the open gvenl. This event will be attended by other organisalions who are working with blind and visually impaired adults so il will be a valuable opportunity to cdlaborate and network with other organisalions working in our of expertise. On the 24th September we had our second visrt lo Sight Village which was held in Leeds and was considerably larger. We introduced Braille IT to several organisalions and discovered the new franchise holders who are selling the sort after but somewhat elusive Orbit Reader 40 braille display. In October Open Awards paid their annual EQA (External Quality Assurance) vi51t. Two member5 of the EQA team spent several hours looking 81 learners work. The feedback from this visit was extremely positive and offered Braille IT great encouragement that the learners were fulfilling the required criteria for each of the qu31iFications thal we are currenlty delivering. Braille IT is hoping to gain 'direcl claim status with Open Awards as soon as possible. Gawthorpe Hall Museum have contacted Braille IT for advice on how they can make their museum more accessibility friendly for blind and visually impaired visitors. We are working with them lo produce Braille formal guides and information for the artefacts and informalion points within the museum. We are delighted to be offering this transcription service for free. Braille IT have been raisin9 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 IROVI'S) and Eye Care Liaison Officers {ECLOSI. Braille IT launched a support group for Parents who have children in education last year. This is growing in popularity and the demographic and ways of communicating are varied. I learners have differ8nl abilities and needs and we are focusing on delivery that is learner centred. We are showing learners that they can overcome barriers and In¢?5e their potential and achieve their goals. We are providing a point of contact and a positive focus on mental health. Learners have expressed issues induding anxiety, isolation, depression and loneliness and we are working with them either directly in c128S or remotely to support their general health and mental wellbeing. Braille IT have been recognlsed for the last four years by the NHS as social prescribers. Day to day running The Project Manager has been working well with the trustees, steering group, volunteers and leamers and is the first point of call for all enquiries. The Project Manager has been overseeing the entire project Including the development of qualifications and subsequent delivery. The prO1t manager has executed all learning programmes and activilies effectively. established process to an agreed-upon OLttcome. on lime and within budget. This has been 8 great commitment and we appreciate all the long hours that have been worked in doing so. The project manager is a good communicator and has a wide range of skills and qualrficalions. There have been a diverse array of problems dealt with this year by the Project Manager.. these include, referrals lo visual and blind groups and services available in their area, financial concerns. IT problems, access lo medlcal seNices. general anxieties. work stress. social anxiety, and purchase of accessible tickets, housing and recovery from drug and alcohol addiction. The organisation has 3 trustees and is led by its members. The organisalion is led by the Chairperson (Chris Tattersalll, who is also the lead lulor. Chris is blind and works with a Guide Oog called Goughy. He fully understands the needs of the blind and visually impaired community. All the trustees, elected officers. wnembers, staff .and volunteers have been affected by blindness or visual impairm¢nl and fully understand the needs of the beneficiaries. Page 3
Braillo IT CIO Report of the Trustees for the Year Ended 30 Septomber 2024 We have links with Accringlon Blind Society-, which has recenlly been taken over by Galloways, VIC (Visually Impaired Children}. The Lancashire County Council Vl Forum (Visually Impaired), Lancashire County Council Visuglly Impairment Tegm. Ribble Valley Visual Impairment Group. East Lancashire Visually impaired Network IELVINI. CCG NHS Local Prescriptions lo Health, CVS, Burnley. Clilheroe, Accrington and Blackburn Libraries, Blackburn with Darwen Community Mill Hill Cenlre. We have 6 volunteers currently in the classroom sellin9 and we believe that providing volunteering opportunities, provides opportunities for development and potential routes to other roleslemployment. We encourage volunteers to be infomied in the development and delivery of activities. projects or services by bringing in new opinions. ideas or approaches. This helps the organisalion lo adapt. slay relevant to what OLtr beneficiaries and community need as well as idenlrfying opportunities lo improve what we do. One of OLJr volunteers is now working as In mentsl health settings with the skills acquired with Braille IT. Another of our volunteers is Working towards a mentor and Coaching qu2lrficalion in order to provide pasloial support in the lassroom Setting. Braille IT has again been looking at Ways to reduce our carbon footprint in fund raising and beyond. Braille IT is developing a Green Plan lo embed sustsinabilily across all our operations, including fundraising. We have moved lo hybrid working and stay connected via technology intluding video conferencingllelephone and email. We are using an electric vehicle lo transport lulors to and from classroom venues. 8raille IT have made several sustainable swaps including., FSC certffied paper, sustainable printers. reducing mail outs, reducing plastic items and packaging, removing the dales on literature and merthandise where possible so they stay current. Communicating wilh suppliers to learn more about their sustainability processes and including this as part of lender processes. Encouraging local events and sustainable transport, and including a digital attendance option where possible. Braille IT are identifying what the learners want to achi&ve and delivering il free of charge,. adapting our delivery in response to feedback from our18amers. FINANCIAL REVIEW Principal funding Sources Th8 organisalion's main source of funding Is from th8 application for grants from The National Lollery, local councils and various eharilable fvnds. In the year a total of £60.258 was received, including £59,904 in grants and £354 in donations from individuals and organisalbons. In accordance with the charitsble obje¢lives of the organisation. £3,683 of new equipment has been purchased for use in classes and for lending lo our learn¢rs, and artistic and recreational excursions stIng £4.060 have been organised for learners. Costs for session work&rs, travel and session expenses tolalled £32.727, with general governance and support costs of £10,$44. Income and costs have led lo a surplus of £8,152 for the year. which are held in reseNeg for future expenditure. Reserves policy The trustees have reviewed the resee$ of the charity. Their policy is to hold sufficient funds lo meet at least elve months operating o)sls, as well as to accumulate reserves for future expenditure within the aims and objectives of the charity. Total funds of £61.310 are held in the organisation's bank account al the year end. This 15 made up of £14,430 unrestricted funds and £46.880 in restricted funds provided from grant income. Unrestricted funds are made up of £4,315 general funds and £10.115 designated funds. Page 4
Braille IT CIO Report of the Trustees for tho Yaar Ended 30 September 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing docurnont The charity is Gonlrolled by 115 governing document, a deed of trust arKI conslilules an unincorporated harty. Braille IT is a Charilgble Incorporaterj Organi591ion. registered charity.. No. 1195127 {England & Wales). The organisation is governed by a Constitution of a Charitable Incorporated Organisation wth voting members other than ils charity trustees. dated 21st January 2021. Recrultment and appointmont of now tru$tO0$ There musl be al least three charity InJslees. If the number falls below this minimum. the remaining trustee or trustees may act only lo call a meeting of the charity trustees. or appoint a new charity Iruslee. The maximum number of charity trustees is twelve. The eharily trustees may not appoint any charity trustee if as a result the number of charity trustees would exceed the maximum. Appolntmenl of charlty trustees 111 At the first annual general meeting of the members of the CIO all the charty Iruslees shall retire from office. 12) Al every Isubsequenll annual general meeting of the members of Ihe CIO, one-third of the charity trustees shall retire from office. If the number of charity Iruslees is not three or a multiple of th. then the number nearest to one Ihlrd shall retlre from office, but rf there is only one charity trustee, he or she shall retire,. {3) The ¢harity Iruslees lo retire by rotation shall be those who have been longest in off Sin their last appointment or reappoinlmenl. If any Iruslees were last appointed or reappointed on the same day those to retire shall lurkless they otherwise agree among themselves} be d8temiined by lol.. 141 The vacanctes $0 arising may be filled by the decision of the member8 at the annual general meeting.. any vacancies not filled at the annual general meeting may be filled as provided in sub-clause (5} of thos clause,. {5} The members or the charity trustees may at any time decide lo appoint a new charity trustee, whether in place of a charity Iruslee who has retired or been removed in accordance with clause1151 (Reliremenl and removal of charity Irusleesl, or as an additional charity trustee. piovi(Jed that the limit $pecifie(l in clause 1121311 on the number of charity trustees would not as 8 result be exceeded.. 161 A person so appointed by the members of the CIO shall retire in aco)rdance with thg provisions of sub-clauses {2} and 131 of this clause. A person so appointed by the Gharily Iruslees shall rellre al tha conclusion of the next annual general meeting after the date of his or her appoinlmenl, and shall not be counted for the purpose of d&termining which of the charity trustees is to retire by rotation at that meeting. Reappolrrtment of charlty tru$tawJ Any person who retires as a charity trustee by rotation or by giving notice lo 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. Pag& 5
Brallle IT CIO Report of the Trustges for the Y8ar Endèd 30 S•pt•mber 2024 STRUCTURE. GOVERNANCE AND MANAGEMENT Organisational structure Any Charity Iruslee may call a meeting of the charity Iruslees. Subject to that, the charity trustees shall decide how their meetings are lo be called, and what notice 15 required. No decision shall be taken at a meeting unless a quowm is present at the time when the decision is tsken. Questions arising at a meeting shall be decided by a majority of those eligible lo vole. In the case of an equality of voles, the chair shall have a second or castsng vote. The organisation has 3 trustees and is led by its members. The organisalion is led by the Chairperson {Chris Tallersalll, who is also the lead tutor. Chris is blind and works with a Gulde Dog called Goughy. He fully underslands the needs of the blind and visually impaired community. All the trustees. elected officers. rnembers, 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 (Visualty Impaired Children), The Lancashire County Council Vl Forum (Visually Smpaired), Lanca5hire County Council Visually Impairment Team, Galloways, Ribble Valley Visual Impairmènt Group, East Lancashire Visually impaired Network IELVINI, CCG NHS Local Prescriptions lo Health. CVS, Burnley, Clitheroe, Accrington and Blackbum Libraries. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charlty numbor 1195127 Principal address 30 Cringle Way Clitheroe Laftcashire BB7 2ES Trustees M J Kilmister D Buller C Tallersall Independent Exarnlner Bennett Kirkhope Smith Chartered Certrfied Accountants Suites 5 & 6 The Prinlworks Hey Road Barrow Clitherog Lancashire BB7 9WB Approved by order of the board of Iruslees on ..... and signed on its behalf by= Trts8 S LILMi¢TÉ Page 6
Independent Examlnerfs Report to the Trustees ol Braille CIO Indopandent examinor's report to thg trustees of Braillo IT CIO I report lo the charity Iruslees on my examination of the accounts of Braille IT CIO Ilhe Trust) for the year ended 30 September 2024. Responsibilities and basls of rèport As the charity trustees ol the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 I'lhe Act,). I report in respect of my examination of the Trusvs accounts card out Under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions gNen by the Charity Commisslon under Section 145{5)Ib) of the Act. Independent axamin•r's sL*gmont I have completed my examinalion. l ¢onfirm that no material matters have come to my attention in connection with the exatnination giving me cause to believe that in any material respect.. aOUntIng records were not kept in respect of the Trust as required by Sectlon 130 of the Act,- or the accounts do not accord with those records,. or the accounts do not comply with the applicable requirements ¢onGerning th8 form and content of accounts set out in the Chari118s (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 mallers 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 Accounlanls Suites 5 & 6 The Printworks Hey Road Barrow Clttheroe Lancashire BB7 9WB Dale: ...a.fy.....D. ?OLf Page 7
Braillo IT CIO Ro¢0ipts and Payments Account for the Year Ended 30 S•ptamb•r 2024 30.9.24 Total funds 30.9.23 Total funds UnreslTiCted Restricted fund fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 6.755 53.503 .258 EXPENDThURE ON Raising funds 5,632 Charltsbl¢ a¢tivities Advance the education of members of the visually impaired community (228) 52,334 52.106 44,257 Other 3.765 Total 52,334 52.106 53.654 NET INCOME 6.983 1,169 8,152 24,267 RECONCILIATION OF FUNDS Total funds brought forward 7,447 45,711 53.158 28.891 TOTAL FUNDS CARRIED FORWARD 14,430 61,310 The notes fomi part of these financial slalemenls Pag6 8
Braillo rr cio Statement of Assets and Liabilities 30 September 2024 2024 2023 Total Funds Total Funds CURRENT ASSETS Cash al bank 61,310 53,158 LIABILITIES Accruals (1,2001 11.4401 As50t$ Retained for own use- equipment 22,024 18,341 82,334 70.059 The financial slalemenls were approved by the Board of Trustees and authorised for issue on 16 .a..22f......... and were signed on ils behalf by.. S T fsrtrwlrustee ilmisler- Trustee The notes fomi part of these financial slalemenls Page 9
Braille IT CIO Notes to the Flnanclal Statements for the Year Ended 30 September 2024 ACCOUNTING POLICIES Basis of preparing tha financial statemènts The financial statements of the charlly are prepared on a receipts and payments basls. In accordance with guidance from the Charities CommissM)n, recelpls and payments reported In this period include all those for the period ¢overing 1 st October 2022 to 30th September 2023. Income Income is recognised when it Is received. Expenditure EXndItre is recognised when it is paid. Taxation The charity is exempl from tax on its charitable aclivilies. Fund accounting Unreslricled funds can be used in accordan with the charitable objectives at the discretion of the trustees. Restricted funds Can only b8 used for particular restricted purposes within the objects of the charity. Restrictions arise whon specified by the donor or when fvnds are raised for particular reslricled purposes. RAISING FUNDS Ralslng donations and lggaclgs 30.9.24 30.9.23 Granlmaking fees Transfer lo restricted grant Support costs 699 4,865 68 5,632 TRUSTEES. REMUNERATION AND BENEFITS There were no Iruslees, remuneration or other benefits for the year ended 30 September 2024 nor for the year ended 30 September 2023. Trustees, expenses The charity reimbursed Chris Tattersall a total of £625.20 for mobile telephone, travel and DBS check costs incurred while perfomiing voluntary services on behalf of the organisalion. Page10 continued...
Braillo rr cio Noles to tho Financial Statements - continued for the Year Ended 30 September 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unreslricled Restricted fund fund Total furKIs INCOME AND ENDOWMENTS FROM Donations and legacies 4.677 EXPENDrruRE ON Raising funds 4,877 755 5,632 Charltable activities Advance the education of memb8rs of the visually impaid community 12.053 32.204 44,257 Other 3,765 Total 16,930 36.724 INCOMEIIEXPENDrruRE) Transfers betwoen funds (12,2531 16,653 36,520 16,653> 24,267 Not movèmgnt In funds 4.400 19,867 24.267 RECONCILIATION OF FUNDS Total funds brought fotward 3,046 25,845 28,891 TOTAL FUNDS CARRIED FORWARD 45,712 53,158 Page11 continued...
Brailla IT CIO Nolos to the Financial Statomonts - continugd for the Year Ended 30 September 2024 MOVEMENT IN FUNDS Restrlcted Funds 2024 2023 INCOME Donations Grants 385 53,505 72,860 Total restricted income 53.505 72,245 EXPENDITURE AGM Insurance Repairs Excursions Printing, Postage & Stationary Electrical I Computer Equipment Volunteer Travel & Expenses Sessional Workers Volunteer Gtfts Venue Hire Consumablesl PPE Refreshments Training Membership Fees Mobile Phone Marketing Grantmaking Fees Independent Examination Bank Charges 416 251 251 1,556 775 3,495 2,252 1.643 650 3,683 11,682 616 1,125 32,252 17,149 113 502 17 525 3,565 1,483 540 173 502 194 74 62 699 720 50 1,440 Total restrictgd expenditure 52,334 36,725 TRANSFERS TO UNRESTRICTED FUNDS Total transfers to unrostrided funds 16,653 Rostrlded funds Carri for4vard 46.880 45.711 Restricted funds carried forwards are split been the following funders- Hedley Foundation RVBC - Voluniary Organisati(In Grant Albert Hunt Trusl HRVCVS LCC Arts and Culture Fund The National Lottery Communty Fund 3,594 3.$94 3,597 3,597 2,000 2.CKJO 3,620 3,620 4,321 7,299 29,748 25.601 Restrlcted funds carrled forward 46,880 45,711 O•signatod Funds Minor and negative deslgnated funds of1547) have been redassffied in the year as general funds. Page12 continued...
Braill• IT CIO Notes to tho Financlal Statements - contlnued for the Year Ended 30 September 2024 MOVEMENT IN FUNDS- continued 2024 2023 PB Ulverston Trust Garfield Weslon Co-op LCC Community Foundation LCC Disabled Champions Tesco Groundworks Donation Ribble Valley Talking Books Lancashire & Cumbria Inlegraled Care Board 372 917 1.095 372 917 70 (548) 1,000 500 856 1.000 1.625 856 4,250 Total designated funds 10,115 3,168 RELATED PARTY DISCLOSURES There were no related party transactions for Ihe year ended 30 September 2024. Page 13
Braille IT CIO Detalled Ro¢0iPt$ and Payments Account for the Year Ended 30 September 2024 30.9.24 30.9.23 INCOME AND ENDOWMENTS Donations and legacles Donations Grants 354 59,904 2,662 75,259 60,258 77,921 Total incoming resources 60,258 77,921 EXPENDrruRE Ralsing donations and 1oga¢i•s Grantmaknng fees Transfer to reslricled grant 699 4,865 5,564 Charitabla activities Electricall computer equip Volunteer travel & expenses Session Workers Venue Hire Excurslons Refreshments 3,683 475 32,252 502 4.060 526 11.744 2,612 26,784 502 2,252 363 41,498 44,2S7 Support costs Management AGM Insurance Printin9. postsge & stationary Consumablesl PPE Memberships Trainlng Marketing Repairs & renewables 416 251 1.643 17 1,483 3,565 173 1.556 251 835 46 333 540 62 978 9,104 3,045 Flnance Bank charges 68 Governance costs Independent Examiners Fee 1,440 720 Total resources expended 52,106 53.654 income 8,152 This page does not form part of the statutory financial stslements Page 14