REGISTERED CHARiff NUMBER: 1195127 Report of the Trustees and Finan¢ial SL*ements for the Year Ended 30 September 2025 for Brallle IT CIO Bennett Kirkhope Smith Chartered Certrfi'ed Accountants Suites 5 & 6 The Prinlworks Hey Road Barrow Clilheroe Lancashire B87 9WB
Brallle IT CIO Contènts of the Financial Statèments for the Year Ended 30 September 2025 Page Report of the Trustees Independent Examinerfs Report Receipts and Payments Account statement of Assets and Liabilities Not•s to tha Financial Statèmants 10 to 12 Detailed Receipts and Payments Account 13
Brai110 IT CIO Report of the Twstees for the Year Ended 30 September 2025 The trustees present thèir report with the financlal statements of the charity for the year ended 30 September 2025. The trustees have adopted the provisions of Accounting and Rerxjrting by Charities.. Statement of Recommended Practice appluble lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) {effeclive 1 January 2019). Brallle IT continues to offer htgh-quality. learner-cenlred educatlon. outreach, and Sup lo blind and visually impaired adults across East Lancashire and beyond. We are pleased to present this year's report to all the funders whose funding has been instrumental in enabling us lo deliver our core educational programmes. expand our community initiatives, and invest in future suslainabilily. As in previous years, our core focus remains the delivery of acc8ssible braille education, personal empowerment, and improving access lo wrillen information for blind and partially sighted individuals. OBJECTIVES AND ACTIVITIES Objo¢tiVos and aims The objects and aims of the charty are.. To advance the education of members of the visually impaired community, their families. carer5 and others interested in the understanding of visual impairment through_. The provlsion of educational and training facilities for adults. - Th& area covered by the Association shall be in East Lancashire and surrounding area. Publlc beneflt In setting our objectives and reviewing our activi118S to ensure they corilinue to reflect the charities aims we have given careful considerallon to the Charlty Commission's public benefit guidance. Our objectives and aims ben8fil the public and local comrnunity by enhancing the lives of anyone affected by visual impairments. This is done by providing education and equipment to group attendees at four centres i East Lancashire, whh promote leaning, support and engagemenl with others to assist their general health and mental wfjllb8ing. Page 1
Braille IT CIO Report of the Trustees for the Year Ended 30 September 2025 ACHIEVEMENTS AND PERFORMANCE Charitable activities EdutIonal Impact and Achigvgrngnt$ This year has seen the continued growth and success of our aredited qualrficalion programmes, which were awarded Ofqual recognition in late 2023. We now offer.. Level 1 and Level 2 in UEB Braille Level 3 in Supporting the Teaching of UEB 8raille We are proud to announ that Braille IT now holds AIV (Aulhorised Internal Verrfierl status with Open Awards. allowing us lo make direct claims for learner certification-a signrficanl step forward in streamlining delivery and recognlsing learner achievement efficiently. This milestone reflects our commitment to high standards in assessment and teaching, and builds on the administrative and academ groundwork laid last year. Leamer Engagement and Enrolrnent We have successfully enrolled learnefs across all three qualrfication levels. Our learners demonstrate enthusiasm, perseverance, and curiosity-echoing the positive emotional and cognitive engagement noted in last year's report. In response lo course drop-outs in prior years. we have amended the enrolmenl pr(xess lo include a non-complelion penalty clause, helping manage costs and encourage commitment. Communlty Engagement and Outreach Llbrary & Venue Portnershlps We began 2025 with an unexpected venue closure but were swiftly supported by Clitheroe Library, allowing classes lo continue uninterrupted. W8 are pleased to have now secured a permanent venue al Accringlon Library on St James's Street, without incurring venue fees. Our strong partnership with the Lancashire Libraries continues lo be a cornerstone of our community presence. and Clilheroe Library was recently nominated for a Connect Award, re¢ognising our collaborative events and conlribulions. National Lottery Open W•ok As part of National Lottery Open Week (March 2025), Braille IT ran open events across our venues. Free Braille taster sessions, workshops, and information days were delivered in Burnley, Clitheroe, Accringlon. Blackburn, and Mill Hill. We saw an in¢rease in enquiries and learner reglstrations as a direct result of these aclivilies. Literacy and Cultural Engaggment We continue to provide free transcription services lo promote braille literacy and accessibility. Highlights from this year include: Production of a Braille guidebook for Gawthorpe Hall and Clitheroe Museum exhibitions. Transcription of two local authors, works (Andrew and Shirley) into Braille, which are being archived nationally. Collaboration with author and actor Michael Davis. who led a creative writing session and is working with us to make his publications accessible in Braille. Secured permissions from JK Rowling's wblisher a1 author Neil Gaiman to use excerpts of their work in braille dassroom sellings. Medla and Publlc Prolllg Our profile has continued to rise through- Social media campaigns Flyers. radio and press features SEND magazine interviews A visit from BBC Northwest Tontght (February 2025), which included leamer interviews and classroom filming Vve were also delighted lo receive a visit from Emma of the N21ional Lollery in February 2025. who visited the Clilheroe class and reported very positively on our impa¢t. Page 2
Braille CIO Report of the Trustees for the Year Ended 30 September 2025 Awards and Recognltlon In May 2025, our managernent committe• Chairpgrson, Chris Tatlersall. was awarded the Clitheroe Town Award in recognition of his outstanding voluntary service and eonlributions to the visually impaired community. This honour highlights not only Chris's commitment, but the impact of Braille IT'S work across East Lancashire. Events and Activities We've continued to offer Braille IT Extend, our extracurricular Programme to reduce social isolation and improve wellbeing. Activities have included: Cultural cooking sessions Author visits National Trust visits (e.g. Gawthorpe Hall} Creative workshops with Cullrapedia Educalbonal participation in Hi VIS Fortnight (June 2025) In response to learner requests, we are currently planning future events, including ski slope snowboarding, theatre and spa trips. These will be risk assessed and delivered based on available funding and Sufflent sighted volunteer Supp(t. Schools and Youth Engagemant Braille IT has expanded engagement with schools. This year, we participated in.. Ribblesdale High School's Wellbeing Day, educating students about braille, blindness, and guide dogs - Supporting local SEND leachars and school staff through guidance, resources, and taster session$ Wellbeing and Social Impact Leamer wellbeing continues lo be a major focus. We providg safe spaces for connectN)n and support, and address issues like anxiety, depression, isolation. and accessibility challenges. Braille IT is proud lo still be recognised by the NHS as a Social Prescribing organisalion for the fourth consecutive ye?T. Professional Development Braille IT staff and volunteers have invested signrficanlly in their Continued ProfessDnal Developmenl ICPD). This yearfs CPD has included-. - AIV Training (Open Awards) UEB Braille Literacy IRN18 & UEB Online) Mentor and Coaching Certrficale {Level 31 Safeguarding, Assessment, InclusKin and Equality Bullying and Harassment Health & Safely {IOSH accrediled) HMRC Digital Transition Workshop CPD aligned with OFQUAL requirements Volunteering and Skills Development We currently have six Classroom volunteers. Sev8ral are now progressing to professional qualificatlons or employment thanks lo experience gained with Braille IT. We believe in empowering our volunteers by involving them in planning. delivery and seNice devalopment-making our model truly community4ed. Page 3
Braille rr cio Rèport of the Trustees for tho Year Ended 30 Soptomb•r 2025 ACHIEVEMENTS AND PERFORMANCE Sustalnablllty and Envlronment We continue to embed stsstainable practices in fundraising, delivery, and resource use.. - Use of electric vehicles for travel Hybrid working lo reduce travel emissions Sustainable printing IFSC-certified materials. less packaging) Reuse of undated promotional materials Engaging suplerS with strong environmental commitments A Green Plan is in development lo ensure sustainability remains al the heart of our operations. FINANCIAL REVIEW Principal funding sources The organisalion's main source of funding is from the application for grants from The National Lottery, local councils and various charitable funds. In the year a lotsl of £56,028 was received, including £54,505 in grants and £1,523 in donations from indNiduals and organisations. In accordance whh the charitable objectives of the organisalion, £11,117 of new equipment has been purchased for use in classes and for lending lo our learners. Costs for session workers, travel and session exper)ses lolalled £36,486 with general govemance and support costs of £9,124. Income and costs have led lo a deficit of £699 for the year, which a held in reserves for future expenditure. Reserves polScy The Iruslees have reviewed the reserves of the charrty. Thelr policy is to hdd sufficient fLtnds 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 £60,611 are held in the organisalion's bank account al the year eThJ. This is made up of £14,181 unreslricled funds and £46.430 in restricted funds provided from grant income. Unreslricled funds are made up of £4,961 g8neral funds and £9,220 designated funds. FUTURE PLANS Over the next year. 8raille IT aims lo- Expand ils qualification offer lo new geographic areas Increase outreach lo younger learners and parents Further develop the Braille IT Extend programme Concluslon Braille IT remains deeply grateful lo all of the fvnders for Ih8ir continued 5UPPOrt. This funding has allowed us lo break down barriers, expand access lo Braille, and transform lives through literacy. learning, and community. As aaYS, we work lo ensure every penny spent brings maximum benefit lo our learners and their futures. STRUCTURE. GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by ils governing document, a deed of trust and constitutes an unincorporated charity. Braille IT is a Charitsble Incorporated Organisalion, registered charity.. No. 1195127 (England & Wales). The organisalion is governed by a Constitution of a Charitable Incorporated Organisation with voting members other than its charity trustees, dated 21st January 2021. Page 4
Braille IT CIO Report of the Trusteès fof the Year Ended 30 September 2025 STRUCTURE. GOVERNANCE AND MANAGEMENT Recruitment and appointment of new tru$to9s There musl be al least Ihree charity trustees. If the number falls below this minimum, the remaining Iruslee or Iruslees may act only to call a meeting of the charity trustees, or appoint a new charity trustee. The maximum number of charity tnjstees is Iwelve. The charity Iruslees may not appoirbt any charity trustee rf as a result the number of charity trustees would exeeed the maximum. Appointmont of charlty tru8tee8 111 Al the first annual general meeliro of the members of the CIO all the charity tnjstees shall retire from office. 121 Al every [subsequenll annual general meeting of the members of the CIO, one-third of the charity trustees shall retire frorn 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 offlce, bul rf there is only one charity trustee, he or she shall retire.. (31 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 lo retire shall {unless they othemise agre8 among themselves) be determined by lot-, 14) The vacancies so arising may be filled by the decislon of the members 21 the annual general meeting,. any vacancies not filled at the annual general meeting may ba fillèd as provided in sub-claus6 {51 of this lause. (5) The members or the charity trustees may at any time decide to appoint a new charity Iruslee. whether place of a charity trustee who has retired or been removed in accordance with clause1151 (Retirement and removal of charity tnjstees). or as an additional charity trustee, provided that the limit specified in clause 1121311 on the number of charity Iruslees would not as a result be exceeded,- 161 A person so appointed by th8 members of the CIO shall relire in accordance with the provisions of sub- clauses (21 and {31 ol this clause. A person so appointed by the charity Iruslees shall retire al the conclusion of the next annual general meeting after the dale of his or her appointment, and shall not b8 counted for the purpose of determining which of the charity trustees is lo reb're by rotation al that meeting. ReappoSntrnent of Charity trustees Any person who retires as a charity trustee by rotation or by giving noltce lo Ihe CIO is eligible for reappoinlm&nl. A charity trustee who has served for three consecutive terms may not be reappointed for a fourth consecullve term but may be reappointed after an interval of al least three years. Organisational Structure Braille IT is led by five Iruslees. Melanie Kilmister is the Chairperson and operates under the direction of the Chris Tattersall, and Project Manager. Alison. Our management approach remains learner-centred, flexible, and collaborative. The Project Manager continues lo be the opèrational lead for all programmes and support services. This year, the Project Manager has addressed 2 wide range of learner issues. including.. - Signposlin9 to medical serviGes IT and digital literacy support Financial advi¢e and benefit claims Accessible travel and lickeling Housing. mental health, and recovery support The trustees and team remain ¢ommilled lo adaptlng lo Igamers. evolving needs and continuing lo deliver outstanding impact with the support of our funder5. Page 5
Braille IT CIO Roport of thè Trusteos foi thè Yèar Endod 30 S•pt•mb•r 2025 STRUCTURE. GOVERNANCE AND MANAGEMENT Declslon maklng Any ¢harity trustee may call a meeting of the charity trustees. Subject to Ihat, the charity trustees shall de¢ide how their meetings are lo be ¢alled, 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 voles, the chair shall have a second or casting vote. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity numbar 1195127 Principal addross 30 Cringle Way Clitheroe Lancashire B87 2ES Trustees M J Kilmisler D Buller C Tattersall (resigned 1.2.251 S Kay {appoinled 1.2.251 R Thornber {appoinled 1.2.25) S l Bam8s (appointed 1.2.251 Independent Examinor Bennett Kirkhope Smith Chartered Certified Accountants Suites S & 6 The PrinOrkS Hey Road Barrow Clilheroe Lancashire B87 9WB ?0 Approved by order of the board of trustees on............................................. and slgned on its behalf by. Trustee i Page 6
Independent Examinerfs Report to the Trustees of Braillo IT CIO Independent examiner's report to Ihe trustees of Brallle IT CIO I report lo the charity trustees on my examination of the accounts of Braille IT CIO {Ihe Trust) for the year ended 30 September 2025. R•sponsibiliti8s and basis of Teport As the charity truslees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 1 the Acl'l. I report in rospecl 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 appllcable Dlrections given by the Charity Commission under Section 145(5}Ib) of the Act. Indopendgnt examSnor'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 lo believe that in any material respect.. accounting records were not kepl in respect of the Trust as required by Section 130 of the Act,. or the accounts do not a¢Gord with those records-, or the accounts do not comply with the applicable requirernents concerning the form and content of accounts set oul in the Charities (Accounts and Reports) Regulations 2008 other than any requirement thai the accounts give a true ané 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 examinalN)n lo whlch attention should be drawn in this report in order lo enable a woper understanding of the accounts lo be reached. Mis A M Smith FCCA The Association of Chartered Certrfied Accountants Bennett Kirkhope Smith Chartered Certrfied Accounlanls Suites 5 & 6 The Printsvorks Hey Road Barrow Clilheroe Lanc2shire B87 9WB 1010¥120Lts Page 7
Braille IT CIO Recèipts and Paymgnts A¢¢ount for the Year Ended 30 September 2025 30.9.25 Total funds 30.9.24 Total funds Unrestricted Reslricled fund fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 354 Grants 874 54,507 55,381 59,904 1,522 54,507 56,029 60,258 EXPENDITURE ON Charltable activities Advance the education of members of the VISU8lly impaired community 1,771 54.957 56,728 52,106 NET INCOMEI{EXPENDtTURE) (2491 (4501 1699) 8,152 RECONCILIATION OF FUNDS Total funds brought forward 14,430 46.880 61,310 53,158 TOTAL FUNDS CARRIED FORWARD 14.181 46,430 60,611 61,310 The notes form part of these financial slatemenls Page 8
Braille Th CIO Statèmant of As$8t$ and Liabiliti0$ 30 September 2025 2025 2024 Total funds Total funds CURRENT ASSETS Cash at bank 60,611 61,310 LIABILITIES Accruals 1,200) ASSETS Grant income Retained for own use - equipment 4,503 33,130 22,024 96,984 82,134 The financial statements were approved by the Board of Trustees and authorised for issue on 30 lo.Lfr.12ol.. . and were signed on its behaff by.. S l Bames- Trustee R Thornber- Trustee The notes form part of these financial slalements Page 9
Brai110 IT CIO Notes to the Flnanclal Statements for the Year Ended 30 September 2025 ACCOUNTING POLICIES asis of proparing the finanGial statements The financial slalemenls of the charity are prepared on a re¢eipl$ and payments basis. In accordan with guidance from the Charities Commission, receipts and payments reported in this period include all those for the period covering 1st October 2024 10 30th September 2025. In¢om• Income is recognised when il is received. Expanditure Expenditure is recognised when it is paid. Taxation The charity is exempl from lax on its eharilable aclivilies. Fund accounting Unrestricted funds can be used in accordance wtth the charitable objectives al the discretion of the trustees. Reslricled funds can only be used for particular restricted purposes within the objects of the charity- Reslriclions arise when specrfled by the donor or when funds are raised for particular restricted purposes. TRUSTEES, REMUNERATION AND BENEFITS There were no Iruslees. remuneration or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024. TrustO8S' oxpenses The charity reimbursed Chris Tattersall a total of £180 for mobile telephone costs incurrod while performing voluntary services on behalf of the organisation. Expenses reimbursed for the year ended 30 September 2024 were £625.20. COMPARATIVES FOR THE RECEIPTS AND PAYMENTS ACCOUNT Unrestricted fund Restricted fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 354 354 Grants 6,400 53,504 59,904 6.754 53.504 60,258 EXPENDITURE ON Charitablg activities Advance the education of mernbers of I visually impaired community 52,334 NET INCOME 6.983 1,169 8.152 RECONCILIATION OF FUNDS Total funds brought forward 7.447 45,711 53,158 TOTAL FUNDS CARRIED FORWARD 14,430 46,880 61,310 Page 10 continued...
Brallle IT CIO Notgs to the Financial Statemgnt$ - ntInued for the Yaar Ended 30 Sept8rnbor 2025 MOVEMENT IN FUNDS Restricted Funds 2025 2024 INCOME Donations Braille IT Grants 54,505 53,505 Total restricted incomo 54,505 53.505 EXPENDITURE AGM Insurance Repairs Excursions Printing, Postage & Stallonary Electrical I Computer Equipment Volunteer Travel & Expenses Sessional Workers Volunteer Grfls Venue Hire Consumablesl PPE Refreshments Training Membership Fees Mobile Phone Marketing Independent Examination Bank Charges 1,150 283 1,000 416 251 1,556 3.495 1,643 11,106 3,683 550 616 32,650 32,252 179 113 449 502 386 525 3.565 1,483 540 173 1,440 64 2,933 979 585 203 1.200 Total rostrided expendlturo 54,955 36,725 TRANSFERS TO UNRESTRICTED FUNDS Total transfers to unrestrlctod funds Rostricted funds carriod forward 46,430 46.880 Restricted funds carried forwards are split between the following funders- Hedley Foundation RVBC - Voluntary Organisation Grant Albert Hunt Trust HRVCVS LCC Arts and Culture Fur The National Lottery Community Fund Fort Vale Foundation 815 3,594 3.597 3,597 2,000 2,000 3,620 3.620 4,321 4,321 33,977 29,748 1,900 Rèstrlcted funds ¢arrled forward 46,430 46,880 The negative fund for the Fort Vale Foundation is for expenditure incurred for an awarded grant which was not received into the bank account al the year end bul was banked on 10 October 2025. Page11 continued...
Braille IT CIO Notes to tho Financial Statomènts - ¢ontlnuod for the Year Ended 30 September 2025 MOVEMENT IN FUNDS . continued Designated Funds Designated funds have been Glassed as Such by the charity as funds which have been received but which have no reslricled covenants. The charity has separated them so that they can report back to the donor as lo how and when the funds have been expended. 2025 2024 Ulverslon Trust Garfield Weston Co-op LCC Disabled Champions Tesco Groundworks Oonalion Ribble Valley Talking Books Lancashire & Cumbria Inlegraled Care Board 372 372 917 1.595 1,095 1,000 1,000 2,000 1,625 856 4,250 4.250 Total designated funds 9,220 3 168 RELATED PAR DISCLOSURES There were no related party transactions for the year ended 30 September 2025. Page 12
Brallle IT CIO Dgtailed Rocgipts and Paymènt$ Ac¢ount for the Year Ended 30 September 2025 30.9.25 30.9.24 INCOME AND ENDOWMENTS Donations and legacies Donations Grants 354 59,904 55,381 56,029 60,258 Total Incomlng rgsourcgs 56,029 60,258 EXPENDITURE Charitsblg activltlos Electricall wmputer equip Volunteer travel & expenses Session Workers Venue Hire Excursions Refreshments 11.106 3,086 32,650 3.683 475 32.252 502 4,060 526 364 47.592 41.498 Support costs Management AGM Insurance Printing, postage & stationary Consumablesl PPE Memberships Training Marketing Repairs & renewables 1,150 283 416 251 1,643 17 1.483 3,565 173 1,556 449 979 2,933 203 1,001 7.882 9,104 Flnance Bank charges 64 Govemance costs Independent Examiners Fee 1.200 1,440 Total resources expended 56,728 52,106 Net (èxpanditurelllncomo 8,152 This page does not form part of th8 statutory financial statements Page 13