Charity registration number: 220636
Wigan Leigh and District Society for the Blind
Annual Report and Financial Statements
for the Year Ended 31 March 2025
McGinty Demack
Chartered Certified Accountants
Vermont House
Bradley Lane
Standish
WN6 OXF

Wlgan Leigh and OlstrlGt Society for the Blind
Contents
Reference and Administrative Details
Trustees, Report
Statement of Trustees, Responsibilities
Independent Examiner's Report
Statement of Financial Activities
2to4
5t06
7t08
9t010
Balance Sheet
11 to 12
Notes to the Financial Statements
13to26

Wigan Leigh and Dlstrlcl Soclety for the Blind
Reference and Administrative Oetails
Trustees
K Boylan
A Leyland
J R Roberts
K Stevenson
J Sharratt
A Fairhust
4 Scarisbrick Street
Wigan
WN12BS
Charity Registration 220636
Number
Principal Office
Independent
Examiner
McGinty Demack
Chartered Certified Accountants
Vermont House
Bradley Lane
Standish
WN6 OXF
Page 1

Wigan Leigh and District Society for the Blind
Trustees. Roport
The trustees present the annual report together with the financial
statements of the charity for the year ended 31 March 2025.
Objectives and activities
Public benefit
Our charity helps blind people who live in the metropolitan
borough of Wigan. We hold weekly social classes in the day. We
hold day trips in the summer. We also offer advice on equipment
and will order when requested daily living aids.
The trustees confirm that they have complied with the
requirements of section 17 of the Charities Act 2011 to have due
regard to the public benefit guidan￿ published by the Charity
Commission for England and Vvales.
Structure, governance and management
Financial instruments
Objectives and policies
The charity's activities expose it to a number of financial risks
including credit risk, cash flow risk and liquidity risk. The use of
financial derivatives is governed by the charity's policies approved
by the board of trustees, which provide written principles on the
use of financial derivatives to manage these risks. The charity
does not use derivative financial instruments for speculative
purposes.
Page 2

Wigan Lelgh and Dlstrict s￿lety lor the Bllnd
Tru•t•••' Report
Cash flow risk
The charity's activities expose it primarily to the financial risks of
changes in foreign currency exchange rates and interest rates.
The charity uses foreign exchange forward contracts and interest
rate swap contracts to hedge these exposures.
Interest bearing assets and liabilities are held at fixed rate to
ensure certainty of cash flows.
Credit risk
The charity's principal financial assets are bank balances and
cash, trade and other receivables, and investments.
The charity's credit risk is primarily attributable to its trade
receivables. The amounts presented in the balance sheet are net
of allowances for doubfful receivables. An allowance for
impairment is made where there is an identified loss event which,
based on previous experience, is evidence of a reduction in the
recoverability of the cash flows.
The credit risk on liquid funds and derivative financial instruments
is limited because the counterparties are banks with high
credit-ratings assigned by international credit-rating agencies.
The charity has no significant concentration of credit risk, with
exposure spread over a large number of counterparties and
customers.
Liquidity risk
In order to maintain liquidity to ensure that sufficient funds are
available for ongoing operations and future developments, the
charity uses a mixture of long-term and short-term debt finance.
Further details regarding liquidity risk can be found in the
Statement of accounting policies in the fsnancial statements.
Page 3

Wlg•n L•lgh and Dl•trlct Socl•ty for the Bllnd
T￿￿10•*. R•port
The annual report was approved by the trustees of the charity on
11 August 2025 and signed on its behalf by:
A Fairhust
Trustee
Page 4

Wigan Leigh and District Socioty for the Bltnd
Statement of Tru•tèos' Respon8ibiliti8s
The trustees are responsible for preparing the trustees, report and
the financial statements in accordance with the United Kingdom
Accounting Standards (United Kingdom Generally Accepted
Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare
financial statements for each financial year which give a true and
fair view of the state of affairs of the charity and of the incoming
reSoUr￿S and application of resources of the charity for that
period. In preparing these financial statements. the trustees are
required to:
select suitable accounting policies and then apply them
consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and
prudent.,
state whether applicable accounting standards have been
followed, subject to any material departures disclosed and
explained in the financial statements; and
prepare the financial statements on the going concern basis
unless it is inappropriate to presume that the charity will
continue in business.
Page 5

Wigan Lelgh and Distrlct Society for the Bllnd
Statement of Trustees. Responsibillties
The trustees are responsible for keeping proper accounting
records that disclose with reasonable accuracy at any time the
financial position of the charity and enable them to ensure that the
financial statements comply with the Charities Act 2011, the
applicable Charities (Accounts and Reports) Regulations, and the
provisions of the constitution. The trustees are also responsible
for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and
other irregularities.
Approved by the trustees of the charity on 11 August 2025 and
signed on its behalf by:
A Fairhust
Trustee
Page 6

Wlgan Lelgh and Di8trlct Soclety for the Blind
Independent Ex4mlne¢• Report to the trustees ol Wlgan L•lgh and Dlstrict
Society for the Blind
I report to the charity trustees on my examination of the accounts
of the charity for the year ended 31 March 2025 which are set out
on pages 9 to 26.
Respective responsibilities of trustees and examiner
As the charity's trustees of Wigan Leigh and District Society for
the Blind you are responsible for the preparation of the accounts
in accordance with the requirements of the Charities Act 2011
('the Act,).
report in respect of my examination of the Wigan Leigh and
District Society for the Blind's accounts carried out under section
145 of the 2011 Act and in carrying out my examination I have
followed all the 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..
1.accounting records were not kept in respect of Wigan Leigh
and District Society for the Blind as required by section 130 of
the Act. or
2.the accounts do not accord with those records. or
Page 7

Wsgan Lelgh and Dlstrlcl Society for the Bllnd
Independent Examln•ff• Report to the trustee8 of Wigan Lftigh and Distrlcl
Society for Ihe Blind
3.the accounts do not comply with the accounting 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.
Karen Richardson
Chartered Certified Accountants
Vermont House
Bradley Lane
Standish
WN6 OXF
11 August 2025
Page 8

Wlgan L•lgh and Dlstrlct So¢lety lor th• 811nd
ststement ol Financi•l Activitlos lor the Year Ended 31 March 2025
Unrestricted Total
funds
2025
Note
Income and Endowments from:
Donations and legacies
Investment income
13.089 13,089
34,604 34,604
47,693 47,693
Total income
Expenditure on:
Raising funds
Total expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
31,276
31,276
(31,276
31,276
16,417 16,417
727,435 727,435
10 743,852 743,852
Unrestricted Total
funds
2024
Note
Income and Endowments from:
Donations and legacies
Investment income
7,005
7,005
45,189 45,189
52.194 52,194
Total income
Expenditure on:
Raising funds
Total expenditure
Net movement in funds
33,902
33,902
18,292 18,292
33,902
33,902
Page 9

Wigan Leigh and District Society for the Bllnd
ststement ol Fln•nclal Actlvltles lor tho Y￿r Ended 31 March 2025
Unrestricted Total
funds
2024
Note
Reconciliation of funds
Total funds brought forward
Total funds carried forward
709,144 709,144
10 727,436 727,436
All of the charity's activities derive from continuing operations
during the above t4VO periods.
The funds breakdown for 2024 is shown in note 10.
Page 10

Wigan L•lgh and Dlitrlcl So¢lety lor th• Bllnd
{Regl8tration number: 220636)
Balance Sheet as at 31 March 2025
2025
2024
Note
Fixed assets
Tangible assets
Investments
138
154
7 485,394 475,254
485,532 475,408
Current assets
Debtors
Cash at bank and in hand
2,882
2,791
257,245 251,780
260,127 254,571
Creditors: Amounts falling due within
one year
Net current assets
1,807
2,543
258.320 252,028
743,852 727,436
Net assets
Funds of the charity:
Unrestricted income funds
Unrestricted funds
743.852 727.436
10 743,852 727,436
Total funds
The financial statements on pages 9 to 26 were approved by the
trustees, and authorised for issue on 11 August 2025 and signed
on their behalf by:
Page11

(R•gl8tr•tlon nwnb•r. 220636)
A Fairhust
Trustee
Page 12

Wigan Lelgh and Dl•trlct Soclety for th• Bllnd
Notes to the Financial Statements lor the Year Ended 31 March 2025
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with
Accounting and Reporting by Charities:
Statement of
Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective
1 January 2015) {Charities SORP (FRS 102)), the Financial
Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) and the Charities Act 2011.
Basis of preparation
Wigan Leigh and District Society for the Blind meets the definition
of a public benefit entity under FRS 102. Assets and liabilities are
initially recognised at historical cost or transaction value unless
otherwise stated in the relevant accounting policy notes.
Exemption from preparing a cash flow statement
The charity opted to early adopt Bulletin 1 published on 2
February 2016 and have therefore not included a cash flow
statement in these financial statements.
Going concern
The trustees consider that there are no material uncertainties
about the charity's ability to continue as a going concern.
Page 13

Wigan Leigh and Dlstrl¢l Society lor Ihe Blind
Not￿ to the Fln•ncl•l Staloments for th• Year Ended 31 March 2025
Income and endowments
Voluntary income including donations, gifts, legacies and grants
that provide core funding or are of a general nature is recognised
when the charity has entitlement to the income, it is probable that
the income will be received and the amount can be measured
with sufficient reliability.
Investment Income
Dividends are recognised once the dividend has been declared
and notification has been received of the dividend due.
Expenditure
All expenditure is recognised once there is a legal or constructive
obligation to that expenditure, it is probable settlement is required
and the amount can be measured reliably. All costs are allocated
to the applicable expenditure heading that aggregate similar costs
to that category. Where costs cannot be directly attributed to
particular headings they have been allocated on a basis
consistent with the use of resources, with central staff costs
allocated on the basis of time spent, and depreciation charges
allocated on the portion of the asset's use. Other support costs
are allocated based on the spread of staff costs.
Raising funds
These are costs incurred in attracting voluntary income, the
management of investments and those incurred in trading
activities that raise funds.
Page 14

Wlgan Lelgh •nd Di•lrlcl So¢lety lor the Bllnd
Noto• to Ihe Flnanci•l Stst•ments for th• Y•ar Ended 31 March 2025
Support costs
Support costs include central functions and have been allocated
to activity cost categories on a basis consistent with the use of
resources, for example, allocating property costs by floor areas,
or per capita, staff costs by the time spent and other costs by their
usage.
Taxation
The charity is considered to pass the tests set out in Paragraph 1
Schedule 6 of the Finance Act 2010 and therefore it meets the
definition of a charitable company for UK corporation tax
purposes. Accordingly, the charity is potentially exempt from
taxation in respect of income or capital gains received within
categories covered by Chapter 3 Part 11 of the Corporation Tax
Act 2010 or Section 256 of the Taxation of Chargeable Gains Act
1992, to the extent that such income or gains are applied
exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £0.00 or more are initially recorded
at cost. less any subsequent accumulated depreciation and
subsequent accumulated impairment losses.
Depreclation and amortisation
Depreciation is provided on tangible fixed assets so as to write off
the cost or valuation, less any estimated residual value, over their
expected useful economic life as follows:
Page 15

Wigan Leigh and Distrlct Society for the Bllnd
Notes to tho Flnanclal Statements for the Year Ended 31 March 2025
Fixed asset investments
Fixed asset investments, other than programme related
investments, are included at market value at the balance sheet
date. Realised gains and losses on investments are calculated as
the difference between sales proceeds and their market value at
the start of the year, or their subsequent cost, and are charged or
credited to the Statement of Financial Activities in the period of
disposal.
Unrealised gains and losses represent the movement in market
values during the year and are credited or charged to the
Statement of Financial Activities based on the market value at the
year end.
Trade debtors
Trade debtors are amounts due from customers for merchandise
sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price.
They are subsequently measured at amortised cost using the
effective interest method, less provision for impairment. A
provision for the impairment of trade debtors is established when
there is objective evidence that the charity will not be able to
collect all amounts due according to the original terms of the
receivables.
Page 16

Wigan Leigh and Dlstrlct Soclety for the Bllnd
Nol•s to the Financlal Statements for the Year Ended 31 March 2025
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call
deposits, and other short-term highly liquid investments that are
readily convertible to a known amount of cash and are subject to
an insignificant risk of change in value.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net
of transaction costs. Interest-bearing borrowings are subsequently
carried at amortised cost, with the differen￿ between the
proceeds, net of transaction costs, and the amount due on
redemption being recognised as a charge to the Statement of
Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective
interest method and is included in interest payable and similar
charges.
Borrowings are classified as current liabilities unless the charity
has an unconditional right to defer settlement of the liability for at
least twelve months after the reporting date.
Fund structure
Unrestricted income funds are general funds that are available for
use at the trustees's discretion in furtherance of the objectives of
the charity.
Page 17

Wigan Leigh and District Society for th• Blind
Notos to tho Financlal Statements for tho Year Endod 31 March 2025
Flnancial instruments
Classification
Financial assets and financial liabilities are recognised when the
charity becomes a party to the contractual provisions of the
instrument.
Financial liabilities and equity instruments are classified according
to the substance of the contractual arrangements entered into. An
equity instrument is any contract that evidences a residual interest
in the assets of the charity after deducting all of its liabilities.
Page 18

Wlgan Lelgh and Dlstrlct Soclety for the 811nd
Notes to the Financial Slatsments lor the Year Ended 31 March 2025
Recognition and measurement
All financial assets and liabilities are initially measured at
transaction price (including transaction costs). except for those
financial assets classified as at fair value through profit or loss,
which are initially measured at fair value (which is normally the
transaction price excluding transaction costs), unless the
arrangement constitutes a financing transaction. If an
arrangement constitutes a financing transaction, the financial
asset or financial liability is measured at the present value of the
future payments discounted at a market rate of interest for a
similar debt instrument.
Financial assets and liabilities are only offset in the statement of
financial position when, and only when there exists a legally
enforceable right to set off the recognised amounts and the
charity intends either to settle on a net basis, or to realise the
asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the
contractual rights to the cash flows from the financial asset expire
or are settled, b) the charity transfers to another party
substantially all of the risks and rewards of ownership of the
financial asset, or c) the charity, despite having retained some,
but not all, significant risks and rewards of ownership, has
transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation
specified in the contract is discharged, cancelled or expires.
Page 19

Wlgan Lelgh and Dlstrict Soclety for the Bllnd
Not•• to th• Fln•nclal Stat•menl• for the Y•ar Ended 31 March 2025
Investments
The charity has investment funds.
Fair value measU￿rnent
The best evidence of fair value is a quoted price for an identical
asset in an active market. When quoted prI￿S are unavailable,
the price of a recent transaction for an identical asset provides
evidence of fair value as long as there has not been a significant
change in economic circumstances or a significant lapse of time
since the transaction took place. If the market is not active and
recent transactions of an identical asset on their own are not
good estimate of fair value, the fair value is estimated by using a
valuation technique.
2 Income from donations and legacles
Unrestricted
funds
Total
General 2025
Total
2024
Regular giving and capital
donations
13,089 13,089
13,089 13,089
7,005
7,005
Page 20

Wigan Lelgh and Dlitrlct Soci•ty for the Bllnd
Notes to the Financial Statements for the Year Ended 31 March 2025
3 Investment Income
Unrestricted
funds
Total
General 2025
Total
2024
Interest receivable and similar
income.,
Interest receivable on bank
deposits
Other investment income
9,948
9,948
9,903
24,656 24,656 35.286
34,604 34,604 45,189
4 Trustees remuneration and expenses
During the year the charity made the following transactions with
trustees:
A Fairhust
A Fairhust received remuneration of £20,000 (2024: £22,166)
during the year.
Page 21

Wlgan Lelgh and Distrlct Soclety for the Bllnd
Notes to the Financial Statements for the Year Ended 31 March 2025
5 Taxation
The charity is a registered charity and is therefore exempt from
taxation.
6 Tangible fixed assets
Furniture
and
equipment Total
Cost
At 1 April 2024
At 31 March 2025
2,698 2,698
2,698 2,698
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
2,544 2,544
16
16
2,560 2,560
Net book value
At 31 March 2025
138
138
At 31 March 2024
154
154
7 Fixed asset investments
2025
2024
Other investments
485,394 475.254
Page 22

Wigan Lelgh and Dlstrlcl Soclety for Iho Blind
Notos to the Financial Statements for tha Yoar Ended 31 March 2025
Other investments
Unlisted
investmentsTotal
Cost or Valuation
At 1 April 2024
Revaluation
475,254475,254
10,140 10,140
485.394485,394
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
485,394485,394
475,254475,254
8 Debtors
2025
2024
Accrued income
Other debtors
2,756
126
2,640
151
2,882
2,791
9 Creditors: amounts falling due within one year
Page 23

Wlgan Leigh and Dislrlct Soclety lor the Bllnd
Noto• to th• Financ￿1 Statemonts for th? Yoar End•d 31 March 2025
2025
2024
Bank overdrafts
Other taxation and social security
Other creditors
72
979
756
1,807
72
1.845
626
2,543
11Funds
Balance
Balance
at31
April Incomin9Resources March
2024 resourcesexpended 2025
Unrestricted funds
General
727,435) (46,313) 29,896 (743,852)
Balance
Balance
at1
at31
April Incomin9Resources March
2023 resourcesexpended 2024
Unrestricted funds
General
709,144
150 564 32,272 (727,436
Page 24

Wlgan Lelgh and Dlstrlcl Soclety for the Bllnd
Notes to the Financial Statements for the Year Ended 31 March 2025
1 Ilnalysis of net assets between funds
Unrestricted
funds
2025
Total
General funds
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
138
138
485,394 485,394
260,127 260,127
(1,807) (1,807)
743,852 743,852
Unrestricted
funds
2024
Total net assets
Total
General funds
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
154
154
475,254 475,254
254,571 254.571
(2,543
(2,543)
727,436 727,436
Total net assets
Page 25

Wigan L•lgh and Dlstrlct Socl•ty lor tho Blind
Not•• to th• Flnanclal Stat•m•nls for tho Y•ar End•d 31 March 2025
1 Xnalysis of net funds
At1
April
2024
At31
March
2025
Cash
flow
Cash at bank and in hand
251,780
5,465 257,245
Net debt
251,780
At1
April
2023
5,465 257,245
At31
March
2024
Cash
flow
Cash at bank and in hand
254.937 (3,157) 251,780
254,937 (3,157) 251,780
Net debt
Page 26

Wlgan L•lgh and Distrlct Sochty for the Bllnd
ststement of Flnanclal Actlvlti•s by fund for the Year Ended 31 March 2025
Total
UnrestriC￿dreStrlCted
funds
funds
2025
2024
Income and Endowments from:
Donations and legacies
Investment income
Total income
Expenditure on:
Raising funds
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought foThvard
Total funds carried forward
13,089
7,005
34,604 45,189
47,693 52.194
31,276
33,902
(31,276) (33,902)
16,417
18,292
16,417 18,292
727,435 709,144
743,852 727,436
Page 27

Wig•n Lelgh and Dlstrlcl Socl•ty for the Blind
Detailed Statem•nt of Financlal Activities for the Year Ended 31 March 2025
Total
2025
Total
2024
Income and Endowments from:
Donations and legacies (analysed below)
Investment income (analysed below)
Total income
Expenditure on:
Raising funds (analysed below)
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
13,089
7,005
34,604 45,189
47,693 52,194
{31,276) (33,902)
(31,276) (33,902
16,417 18,292
16,417 18,292
727,435 709,144
743,852 727,436
Page 28

Wlg•n L•lgh •nd Dlstrlct Socl•ty lor th• Bllnd
D•tailed St•t•m•nl ol Flnancl•l Acllvltlo• lor tho Y•ar Ended 31 March 2025
Tota I
2025
Total
2024
Donations and legacies
Committed giving
13,089
13,089
7,005
7,005
Investment income
Interest on cash deposits
Income from other investments
9,948
9,903
24,656 35,286
34,604 45,189
Raising funds
Fundraising costs
Wages and salaries
Rent and rates
Sundry expenses
Bank charges
Wages and salaries
Insurance
Telephone and fax
Printing, postage and stationery
Accountancy fees
Depreciation of plant and machinery
(1,380) (1,630)
(1,200) (1,200)
(3,900) (3,900)
{3,003) (2,750)
{69)
(74)
(20,000) (22,593)
(96)
(96)
(717)
(905)
(75)
(58)
(820)
(679)
17
31,276
33,902)
Page 29