Charity Registration No. 209535 Company Re8iStratlon No. ￿363(AN IEngland and Wales) EAST SUSSEX VISION SUPPORT ANNUAL REPORT ANO UNAUDITED FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 BUSINESS ADVISORS &ACCOUNTAt4TS One Bell Lane Lewes East Sussex BN7 UU EAsf SUSSEX VISION SUPPORT CONTEIUS Page Trustees, report Independent examiner's report Staternenl of financial activities Balance sheet Notes to the financial statements 10-22 EAsf SUSSEX VISION SUPPORT LEGAL AND ADMINisfRATIVE INFORMATION Trustees Mr l G Fletcher-Price- Chairman Mr R Johnston- Treasurer MsSLHSlade Mr G Lawson Mr C D Dowling Mr P F Glllett Mr D J Gumbrell Mrs J O'Brlen Mrs M R Shepherd MrPG Bowers Secretsry Mr D Brookbank Charfty number 209535 Company number 00363004 Registered ¢ffl¢e 13 Vicarage Field Hallsham East Sussex BN27 IBD Independent examiner TCGroup One Bell Lane lewes East Sussex BN7 IJU Bankers Barclays Bank PIC Leicester Leicestershi LE87 2BB Invgstmont advlsors UBS AG Wealth Management l Fin5bury Avenue London EC2M 2PP EAST SUSSEX VISION SUPPORT TRUSTEES, REPORT IINCLUDING DIREcfoRS' REPORTI FOR THE YEAR EPIDED 31 MARCH 2024 The trustees present their annual report and linancial statements for the year ended 31 March 2024. The fi'nancial statements have been prepared in accordance wilh the accounting policies Set out in note I to the financial statements and comply with the charitable company's Memorandum and Arkncles of Association, the Companies Act 2006 and "Accounting and Reporhng by Charits"es'. Statement of Recommended Pr3cts"ce ap ￿lCable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republ*c of Ireland IFRS 1021 (effective I january 20191 Objectivè5 and artlvities The principal activities of the charity are to promote the physical and general welfare of blind and pathally slghted people and the prevention of blindness, prefeience being given to ihose ordiftarily resident in the ujunty of East Sussex and in the Unitary Authority of Brighton and Hove. East Sussex Vision Support aims to enhance the lives of people with vision irnpairment. Its objectives a￿ to- Provide support In adjusting to vision impairment Promote independence Empower and enable people with vision impaiiment P¥event social i501ation Maximise opportunities lor people with vision impairment Promote understanding of vision impairment Promote equal access to services The strategies foi achieving those objectives are contained in the S Year 8usiness Strategy Dated June 2019. Services, delivered to rllore than 1,360 people locally. include= Low Vision Support Workers and Higher Intervention Workers who work on a one-to-one basis with members providing advice, assisiance and signposting to seivices Bnd opportunities An Aids and Equipment centre with the latest specialist prodtscts available to view and try, couplaj with a specialist trained Aids Equipment Officer Iosocial groups around the county including three dedicated to younge¥ people, one especially for deafl blind people and 7 for oldef members of the community A range of training opportunities including skills training, IT trairling, including using tablet (omputers and smart phones and vision awareness training for carers and those working with or related to a personwith 5ightloss Sound Tennis Sussex. a grotjp of achve members who play sound tennis in Brighton and Hove. At present they are extending their reach to cover the entire county A theatre group that attends Devonshire Park Theatre on a regular basis and has the advantage of audio description for every performance A volunteer visiting scheme in Brighton and Hove A telephone helpline available to anyone who is affected by sightloss General advice, support, and assistance. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charitable company should undertake. EAST SUSSEX VISION SUPPORT TRUSTEES. REPORT IINCLUOING DIREcfoRS' REPORTI ICONTINUEDI FOR THE YEAR ENDED 31 MARCH2024 Significant new areas of work started in 202312024 ESVS provided the following services during the year.. In June 2023 we started work on a major project with our collea@ues at 45i8ht Vision Support to I￿k at barriers to healthcare. The project will highlight the problems blind and partially sighted people Ik4ve with accessing healthcare and will be fed back to NHS Sussex to enable them to further breakdown the barriers. Our campaigning service worked nationally to stop ihe closure of ticket offices at railway station5 and was part of a successful team. Our campaigner also helps numerous clients with individual issues. In April 2023 we held an Staff anil volunteer awayday to look at all the services we offer and ensure that they were right for our clients. This work will shape everything we offer now and in the future. Afhlevements and performance Key Performance indicators are ￿corded for many areas of ESVS'S work, below a￿ the main ones for the year I April 2023 to 31 March 2024.. Average number of clients on the database- 1440 New referrals received- 294 Certificate of Visual Impairment ieceived and processed- 137 Members who accessed Aids and Equipment- 980 Number who accessed our Tech Support Service- 96 Number who accessed our Higher InteThention Servlce - 484 Number of active volunteers - 144 Flnanctal revlew The following pages summarise the trading accounts of the ￿sOcIation for the 12-month period ending 31 March 2024. Detailed accounts are available, on request, from the Association Head Office. Income for the year was £373,997. The Trustees have revSewed our strategy for the next five years to determine a clear dlrection financially for ESV5. Expense5 for the year We￿ £488,519. Continued vigilance and control of our expenses wlll be vital in future. De5Plte the very many challenges we faced during the year, we must acknowledge the tremendous contribution made by OUT Staff and volLtnteers who worked extremely hard to maintain a high quality of seNice to members and clients. Reserves pollcy The trustees monitor the reserves of the charity. This proces5 considers the nature of all income and expenditure streams, commitments, and the nature of the reserves. The trustees have examined the minimum requirements for f￿e reseThes which are unrestricted funds not invested in fixed assets or tstherwi5e cornmitted. The trustees consider that these should be equivalent to six months expenditure. Investment Policy Discretional investment powers are delegated to the charity's iwestment managets UB5 AG Wealth m￿agernent. The trustees consider the income requirements and the risk profile together with the investment man*ers vlew if the market. There are no restrictions on the charlty's power to invest. EA5f SUSSEX VISION SUPPORT TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORTI ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 Risk managemènt The trustees actively review the major rtsk5 which the charity faces on a regular basis and beliele that maintaining free reserves at the levels stated later in this report, combined with our annual review of the coniro15 over key financial systems carried out through an internal audit programme, will provide suffi'cient resources in the evenl of adverse conditions_ The trustees have also examined other operational and business risks and confirm that thev have established systems lo mitigate the significant risks. Plans for future periods The charity plans to continue the activities outlined above in the forthcoming year subject to satisfactory funding arrangeffients and in accordance with the five-year business strategy, published June 2019. The East Sussex County Council contract continues to be in place until September 2024. The contrart has been renewed for a further 5.5 years from l October 2019. ESVS plans to continue working with ESVC to pr￿Ide these services. The Brighton City Council contract was renewed in April 2024 for a further year until March 2025. ESVS HQ will ￿Main at 13 Vicarage Field. Hailsham for the fo￿Seeable future. Structure, governance and management The charitable company is a company limited by guarantee and is governed by its Memorandum and Articles of Association dated 27 August 1940 as amended 10 November 2004. The trustees, who are also the directors for the purpose of company law. and who served during the year and up to the date of signature of the hrkancial statements were.. Mr l G Fletcher-Price - Chairman Mr R lohnslon Treasurer MsSLHSlade Mr G Lawson Mr C D Dowling Mr P F Gillett Mr O J Gumbrell Mrs J O'Brien Mrs M R Shepherd Mr P G Bowers Appointment. induction, and training of trustees Most trustees are already familiaT Wlth the practical work of the charity. New trustees are invtied and encouraged to attend training and induction as appropriate to familiarise ihemselves with the charity, the context in which it operates and their obligations as a trustee. All trustees undergo a Siandard DBS check. None of the trustees has any beneficial interest in the company. All the trustees are members of the company and guarantee tg contribute £1 in the event of a winding up. East Sussex Vision Support is a User Led Organisation. EAST SUSSEX WSIOIJ SUPPORT TRU5fEES' RÉPORT IINCWDING DIREcfoRS' REPORn ICO•JYlNUEDI FOR THE YEAR ENOEO 31 MARCH2024 Orsar¥i5atioTr East Sussex Vision Support has a Board of Trustees currently conslstin8 of 10 trustees, 5 of whom are vi5u4IIy irnpaired. They meet quarterly and are re5POn5Tble for the 5tr3tegic direction and polity of the charity. Oay to day responsibility for the prov151on of seNi¢es rests wlth the thlef Executive. Mr Oanlel BrookbanK along with other officefs to whom work is delegatÈd as appropr4ate. The Chlef Executlvels responslble for ensurin8 that the charity delivers the servtces specified and the key performance indicators are rneL A%set to¥er for funds Note 17 sets out an ana￿51$ of the assets attrlbutable to the VaTIOUS fvnds. These assets are 5uffi¢ient w meet the haritws ob16gation5 on a fund-by-fund basis, Message from the Chalrn)an- lan Fletther•rl¢e Going into ry fifth year as Chairman I know that life for our members can be challenging but that ESVS is here to help whenever and wherever we can. 0￿r dedTruted team will always 80 that extra mlle to ensl1￿ that rnember5 are able to live a fulfilling and independent life. Over the last few years we have been able to offer more services that are relevant to lile today. The Irand Tech service goes from strenwh to strength and our Low Vislon Service ctsntinues to htlp 5¢ many members at home. My thanks to the Staff. Volunteers and Trustets for thèir continued support arld hard work The trustees, report was appmved by the Board of Tnjstees. Mr D Brookbank Oate.. EAST SUSSEX VISION SUPPORT INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ￿ SUSSEX VISION SUPPORT I report to the tr￿Stee$ on rny examination of the financial statemernts of East Stsssex Vi51on Support Ithe charitable companyl for the year ended 31 March 2024. Responslbl1l￿es and basFs of report As the irustee5 of rhe charitèble compBny18nd also it5 directors for the purposes of company lawl you are responslble lor the preparatioD of the financial 5tatemenls In accordance with the rÈquirement5 of the Companies Art 2006 (the 2006 Act). Havine 5at15fied myself that the financlal statements of the charitable cornpany are ntst required to be audited under Part 16 of the 2006 Att and are eligible for irldependent examination, I repon in respect ol my examination ol the charitable company'5 financial statement5 carried out under se(tion 14S o* the Ch4rities Act 2011 (the 2011 Act). In ￿TryIng out my pxarnination I hève followed all the applicable Directions given by the Charity Commission vnder section 14515llbl of the 2011 ACL Independent èxaminer's ststement I have completed my examinatior. I confirm that no matter5 have come to rny attention in connection with tho exarnination giving me cause to belleve ihar in ary material respect.. accounting ￿cordS were not kept in respect of the charitèble company as required by section 386 of the 2006 Act,. or the financièl statements do not accord with those record5,' or the financial statement5 do not comply with the accounting requirement5 of section 396 01 the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as rt ol an independent e%amin3tion,' or the financial statements have not been pfepared in aCCo￿an£e with the methods and principles of the Statement of Recommended PTactic* for accountlng aTrd reporting by charitie5 applicable to charities preparing their a¢¢oun15 in accordance with the Financial Reportlng Stsndard applicable sn the UK and Republic of Ireland IFRS 1021. I have no concerns and have come across no other matters in connection with the eM3min3tion to which attentlon 5houlLI be drawn in this report in order to enable a proper uTrderstanding of the lin3ncial stat2mentS to be reathed. Dma in FCA TCGmup Office.. Lewes Dated.. EAsf SUSSEX VISION SUPPORT STATEMENT OF FINANCIAL AcfiviTIES INCLUDING INCOME ANO EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Current flnancial year Unrestrirted Unrestricted funds funds general designated 2024 2024 Restrfrted fund$ Total Total 2024 2024 2023 Notes Income and endowments from.. Donations and legacles Charitsble activlties Investments Other income 42,199 40,185 227,965 82,384 227,965 1,919 61,729 237,514 246,856 710 1,919 39,612 22,117 23,822 Total Income 83,730 290,267 373.997 508,902 Expenditure on. Raising funds Charitable activities 23.597 266,730 23,597 464,922 26,328 469,115 198,192 Total expenditure 290,327 198.192 488,519 495,443 Net in¢omel{expenditurel 1206,5971 92,075 1114.5221 13,459 Transfers between fund5 11981 16291 827 Net M0￿ment In funds 1206.7951 16291 92,902 1114,5221 13.459 Reconciliation of funds: Fund balances at l April 2023 148,028 880 235,464 384,372 370,913 Fund balances at 31 March 2024 158,7671 251 328.366 269,850 384,372 EAST SUSSEX VISION SUPPORT STATEMENT OF FINANCIAL AcfiviTIES ICONTINUEDI INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH2024 Prior financial year Unrestritted Unrestricted funds funds general designated 2023 2023 Restricted fvnds Total 2023 2023 Notes Incorne and endowments from: Donations and legacies Ch3ritable activities Investments Other income 193,597 43,917 246,856 237,514 246,856 710 710 13,879 9,943 23,822 Total income 208.186 3(J),716 508,902 ExpenditurÈ on: Raising funds Charitable activities 26,328 251,470 26,328 469,115 217,645 Total expenditure 277,798 217,645 495,443 Net income/lexpenditurel 169,6121 83.071 13,459 Transfeis between fund5 18,7711 12,2081 10.979 Net movement in funds 178.3831 12.2081 94,050 13,459 Reconciliation of funds: Fund balances at l April 2022 226.411 3,088 141,414 370,913 Fund balances at 31 March 2023 148,028 880 235,464 384.372 EAST SUSSEX VISION SUPPORT BALANCE SHEET A5AT31 MARC112024 2024 1023 Note5 Flxed assets Tan8ible assèts 13 16.567 22.700 Current •$$￿$ Deb￿¢% Cash at bank and in hand 14 5,661 261,037 4,132 371,470 266,698 375,￿2 Crèditors: 4mounts ts111￿ due wlthin one year 113.4151 113,9301 Net current a$5et5 253.283 361.672 Total ¥sets Iw current Ilabllitles 269,850 384,372 The fvnd5 ofthe Charitable company Restrlcted irt¢ome fund5 Unrestricted funds- general UnrestrScted funds- deslgnated 18 328.366 158.7671 251 235.464 148,028 17 269.850 384.372 EAST SUSSEX VISION SUPPORT BAiANCE SHEET ICONnNUEDI ASAT31 MARCH 2024 The company 15 entitled to the exemption from the audit requir£ment contained in section 477 of the Comparbies Act 2006 relating to small companles. lor the year ellded 31 March 2024. The tru5tee5 acknowledse their responsibtlities for ensuring that ihe chafity keeps accoLsnting records which comply with settion 386 of the Act and for preparing financial 51atements which gwe a true and fair view of the slate of affairs ol the company ès at the end ol the financial year and of its incoming resoUr￿S and application ol resources. including ils income and expenditure. for the financial year actordance with the requirements of sectlons 394 and 39S and which tstherwise comply with the requirements of the Cornpanies Act 2006 relating to financlal staternent5. 50 far as applicable to the CDrnpan¥. Thè members have not requiTed the eompany to obtain èn audit of its linancial statemeTht5 for the year in question in accoidance with section 476. These financi31 st3fernent5 have been prepared in accordance with the provisions applitable to companiÈs subjert to the small companies regime. The financièl ststemtnt5 were approved by the trustees on . G Fletch r-Price - Ch3irman Company regi5tr3tion number 00363004 IEn8lind and Walès) EAsf SUSSEX VISION SUPPORT NOTES TO THE FINANCIAL ￿ATEmENTs FOR THE YEAR ENDED 31 MARCH 2024 Ases and uses of the restricted funds are set out in the notes to the financial statements. 1.4 Incomln8 resources Income is recognised when the charitable company is legally entltled to it after any performance (onditions have been met. the amounts can be meaSU￿d reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are Tecogni5ed once the charitable company has been notified of the donation, unless performance conditions require defeiral of the amount. Intome tax coverable in ￿40th.0n to donations received under Gift Aid or dee(ls of covenant is recognised at the time of the donation. Legacies are ￿cOgnised on receipt or otherwise rf the charitable company has been notified of an impending distribution, the amount Is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 10. EAST SUSSEX V1510N SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies (Continued) Giant5 received are credited to the Statement of Financial Activities when received unless they relate to a future spetilied period, in which case they are deferred. 1.5 Resources expended Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement. and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each Jctivity. Direct cost5 attfibL¢talle to a Single artivity are allocated dirertly to that activity. shared costs which contribute to more than one acts.vity and support costs which are not attributable to a single activity are apportioned between those activities o a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. Expenditure is recognised when a liability is incurred. Contractual arrangements and performance grants are recognised as good$ and services are provided. Costs of generating funds are those costs associated with attrartEng voluntary income. Charitable 3ctt"vities expenditure comprises those costs incurred by the charity in the delivery of its 3ctivits.es and services for its beneth'ciaries. It includes Costs that tan be allocated directly to such activities and those costs of an irsdirect nature necessary to support them. Governance costs include those costs a550ciated with ihe governance of ihe charity and are primarily associated with constitutional and statutory requirements. Support costs include central funclions and have been allocated to activity costs cateBorie5 on a basis consistent with ihe use of the resource, e.g. by staff rab'o, floor areas or estimated usage. 1.6 Tanglble fixed assets Tangible f7xed assets are initially measured at C05t and subsequently measured at COSI or valuation, net of dep￿CiatiOn and any impairment losses. Depreciation is recognised 50 as to wrile off the cost 01 valuation of assets less their residual value5 over their useful lives on the following bases.. Computers Fixtures. fi"th'ng% & equipment Motor vehicles 33 V3% straight line 2(YA straight line 20% reducing balance The gain or loss arising oil the disposal (>f an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statemenl of financial attivthe5. EAsf SUSSEX VISION SUPPORT NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 A¢countin8 poli¢ie$ (Continued) 1.7 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other shorbterm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings In current liabilities. 1.8 Financial instruments The Company has elected to apply the provisions of Section 11 'Basic Financial Instruments, and SKtion 12 'Other Financial Instruments Issues. of FRS 102 to all of its financial instruments. Financial instruments are recognised when the charttable company becomes party to the contractual provisions of the instrument. Bosicfinonclal ossets Basic financial assets, which include debtor5 and cash and bank balances, are initially measured transaction price including transaction costs and are subsequently carried at amortised c05t using the effective interest method unless the arrangement constitutes a financing transaction, where the transacb'on is measured at the P￿sent value of the future receipts discounted at a market rate of interest. FI￿nCIal assets clas5ilied as recelvable wrthin one year are not amorhsed. Baslcfinanclal Ilabilities Basic financial liabllities, including creditors and bank loans are initially ￿cOgnised at transattion price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted al a market rate of interest. Financial liat41ities classified as payable within one year are not amortised. Debt instruments are subsequentty carried at amortised cost, uslng the effective interest rate method. Trade creditors are obligations to pay tor goods or service5 that have been acquired in the ordinary course of operations from suppliers. Amoun15 payable are classified as current liabilities if payment is due within one year or less. If noi, they are presented as non-current liabilities. Trade credttofs are recognised initially at transattion price and subsequently measured at amortised cost usin8 the effective interest method. 1.9 Retlrement benefits The charity contrlbutes to a defined contribution pension scheme for its stsff. The scheme provides money purchase and lump sum benefits payable to members on their retirement or to their dependants on death before retirement. The 355ets of the scheme are held separately from those of the charity in an independently administered fund. Contributions charged to the defined contribution scheme are charged to the statement of financial activities when they become payable. 1.10 Leases Rentals payable under operating leases. including any lease Incentives received, are charged as an expense on a straight line basis over the term of the relevant lease. 12- EAST SUSSEX VISION SUPPORT NOTES TO THE FINANCIAL sfATEMENTS ICONTINUED) FOR THE YEAR EAIDED 31 MARCH 2024 Income from donation5 and legacies Unrestricted Rèstricted fund5 funds 2024 2024 Total Unrestri¢ted Restricted funds funds 2023 2023 Total 2024 2023 Donations and gifts Legacies Grants 30,183 3,991 8,025 40,185 70,368 3,991 8,025 29.664 162,818 1,115 43,917 73.581 162,818 1.115 42,199 40,185 82,384 193,597 43,917 237,514 Incoming resources from charitable actlvities Grants receivable 2024 Grant5 receivable 2023 Performance related grants 227,965 246,856 Analysis by filnd Restritted funds 227.965 246.856 227.965 246.856 Income from investmènts Unrestricted Vnrestrirted funds funds 2024 2023 Interest receivable 1,919 710 13- EAST SUSSEX VISION SUPPORT NOTES TO THE FINANCIAL STATEMENTS {CONTINUEOI FOR THE YEAR ENDED 31 MARCH2024 Other Income Unrestricted Restrlrted funds fvnds 2024 2024 Total Unrestricted Restrlcted lunds funds 2023 2023 Totsl 2024 2023 Other income 39,612 22,117 61,729 13,879 9,943 23,822 Expenditure on ralslng tunds Unrestrirted Unrestricted funds funds 2024 2023 Fundraislng and publicity Staff costs 23,597 26,328 14- EAST SUSSEX VISION SUPPORT NOTES TO THE FINANCIAL STATEMENTS ICONTINUEOI FOR THE YEAR ENDED 31 MARCH 2024 Charitable activitles 2024 2023 Staff costs Depreciation and impairtnent Staff training Rates. light, heat, cleaning and insurance Prints"ng, p05ta@e, stahonery and telephone Travel expenses Friend of E5AB Social activities Repairs and maintenance Rent Resource centre Professional fees Sundry expenses 193.025 6,133 2,050 10,992 14,361 13,085 31,669 31,633 1,527 14.516 40,555 63 210.591 6,421 2,065 6.565 13,800 22,768 34,385 34,104 4,016 14,276 27,155 171 11,422 3.581 371,031 379,898 Share of governance costs Isee note 81 93,891 89,217 464,922 469,115 Analysis by ￿nd Unrestricted fund5 general Restricled funds 266,730 198,192 251,470 217,645 464,922 469,115 15- EAST SUSSEX VISION SUPPORT NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR EAIDED 31 MARCH2024 Support costs Support Governance ¢osts costs 2024Support costs Governance costs 2023 Staff costs 83,725 83,725 77,452 77,452 Repairs and maintenance Professional fees Management charges Sundry expenses Recruitment costs 2,026 6,651 1,109 2,026 6,651 1,109 3,994 6,871 1,207 14141 107 3,994 6,871 1,207 14141 107 93,891 93,891 89,217 89,217 Analysed to Charitable activities 93,891 93.891 89,217 89,217 Included withln professlonal fees above is the Independent Examiners fee of £4,29512023- £4,092). Net movement in funds 2024 2023 The net movement in funds is stated after charglngllcredltingl- Depreclation of owned iangible fixed assets 6,133 6.421 10 Trustees None of the trustees lor any persons connected with them) received any remuneration during the year. No trustee claimed travel expenses in the period12023.' Trustees claimed travel expenses totalling £Nill. All of the expenses were donated to the Association. The members of the charity are the trustees as outlined on page l and are considered to be the cortrolling party. In the event of the charity being wound up, the liability in respett of the guarantee Is limited to £1 per member. 11 Employees The average monthly number employees during the year was.. 2024 Number 2023 Number Management and adminlstration of the charity 13 13 16- EAST SUSSEX VISION SUPPORT NOTESTO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH2024 11 Employees Icontinuedl Employment costs 2024 2023 Wages and salaries Social security costs Other pension costs 272,686 16,111 11,550 284,366 17,520 12,485 300.347 314,371 There were no employees whose annual remuneration was more than £60,000. Remuneration of key management personnel The remuneration of key management personnel wa5 as follows.. 2024 2023 Aggregate compensation 68,254 70,813 12 Taxation The company is a registered charity and under section 50511) of the Income and corporah.on Taxe5 Act 1988 15 exempt from taxakn"on. EAST SUSSEX VSSION SUPPORT NOTES TO THE FINANCIAL SfATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 13 Tangible fixed assets Computers Flxture4 Mthor%*bWes &¢9￿pment Cost At l April 2023 53,148 7,228 108.142 168,518 At 31 March 2024 53,148 7,228 108,142 168,518 Depreciation and irnpalmient At l April 2023 Depreciation tharged in the year 50,484 1,997 6.259 323 89.075 3.813 145,818 6,133 At 31 March 2024 52,481 6,582 92.888 151.951 Carryin8 amount At 31 March 2024 667 646 15.254 16,567 At 31 March 2023 2,664 969 19,067 22,7LK) 14 Debtors 2024 2023 Amounts falling due within one year: p￿paymentS and accrued income 5,661 4,132 15 Creditots.. amounts falling due within one year 2024 2023 Other taxation and social security Other creditors Atcruals and deferred income 5,260 4,926 3,229 5,160 5,742 3,028 13.415 13,930 16 Retlrement benefit sthemes 2024 2023 Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes 11,550 12,485 18- EAST SUSSEX VISION SUPPORT NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR EIVDED 31 MARCH2024 16 Retirement benefit schemes {Continuedl The charttable company operates a delined contribution pension scheme for all qualifying employees. The asset5 of the scheme are held separately from those of the charitable company in an independentlv administered fund. 17 UnreslTlCted funds- designated These are unrestricted funds which are material to the Charilable company's aclivitie& At l April 2023 TTansfeTS At 31 Marth 2024 Mobile vehicle 880 16291 251 Previous year: At l April 2022 Transfers At 31 March 2023 Mobile vehicle 3.088 12.2081 880 The trustee5 have taken the dec4sion to designate certain funds to provide a vehicle for the use of benefi.ciaries. 19- m m Ln m tfj r4 *T tr) ¢ r4 W U) f•) Q fLS rri 0 4CS m N Ln u) o 4 rq Ln EAST SUSSEX V1510N SUPPORT NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 19 Analy$15 of net asset5 between funds Unrestricted Unrestrlrted funds funds general deslgnated 2024 2024 Restrfcted funds Total 2024 2024 At 31 March 2024: Tangible assets Current asset$1lliabilitiesl 16,316 175,0831 251 16,567 253,283 328,366 158,7671 251 328,366 269,850 UnrestrKted Unrestricted funds funds 8eneral designated 2023 2023 Restricted funds Total 2023 2023 At 31 March 2023: TanBible assets Current a￿ets11118bIIltieS1 21,820 126,208 880 22,7(X) 361,672 235,464 148,028 880 235,464 384,372 20 Operntln8 lease Commitments Lessee At the ￿Po￿ng end date the eharltsble tompany had outstanding commitments for future minimum l&se payments under non-cancellable operatin8 leases, which fall due as follows- 2024 2023 Within one year Between two and five years 17,358 13,OCQ 17,358 30,358 30,358 47,716 21 Related party transactions There were no disclosable ￿lated party transactions durin8 the year12023. none). ??.