Society for the Blind of Dewsbury, Batley & District Charity number 223298
Annual Report and Financial Statements
for the year ended 31 March 2021
Society for the Blind of Dewsbury, Batley & District
Annual Report and Financial Statements for the year ended 31 March 2021
| Contents | Page |
|---|---|
| Trustees' report | 2 to 3 |
| Examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the accounts | 7 to 10 |
Prepared by West Yorkshire Community Accounting Service
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Society for the Blind of Dewsbury, Batley & District
Trustees' report for the year ended 31 March 2021
Reference and administrative details of the charity, its trustees and advisors
The trustees and officers during the financial year and up to and including the date the report was approved were:
Name
Position
Dates
Society for the Blind of Dewsbury, Trustee Batley and District ( a company limited by guarantee, registered no. 8498804)
David Quarmby Chair Moinuddin Adam Valli Julie Howard
appointed June 2020 appointed June 2020 appointed September 2020
Charity number
223298
Registered in England and Wales
Registered and principal address
Bankers
The Whitfield Centre Yorkshire Bank 180 Soothill Lane 46 Market Place Batley Dewsbury WF17 6HP WF13 1DN
Independent examiner
Elisabeth Beverley FCCA
West Yorkshire Community Accounting Service
Stringer House 34 Lupton Street Leeds LS10 2QW
Structure, governance and management
The charity is governed by a constitution adopted on 23 December 2009 and amended on 23 July 2013 under a Consolidation Document governing the charities previously known as Society for the Blind of Dewsbury Batley and District, and Highfield House Charity for the Blind. The sole trustee is Society for the Blind of Dewsbury, Batley and District, a company limited by guarantee and registered in England and Wales (Company registered number 8498804).
Method of recruitment and appointment of trustees
The officers of the charity( including Chair, Vice-Chair and Treasurer) are elected by the members at the AGM in accordance with the procedures set out in the Articles of Association of the trustee.
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Society for the Blind of Dewsbury, Batley & District
Trustees' report (continued) for the year ended 31 March 2021
Objectives and activities
The charity's objects
The object of the charity is for the general benefit of blind or partially sighted persons resident in the area of benefit in such charitable ways as the trustee thinks fit. The area of benefit is defined as 'North Kirklees in the Borough of Kirklees'.
The charity's main activities
The Society provides social work services for visually impaired people who live in England and Wales enhancing these with a range of interesting and stimulating activities.
The charity is looking to merge with the Kirklees Visual Impairment Network charity (KVIN) with a target date of Summer 2022.
Public benefit statement
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular providing support services to people with disabilities.
Achievements and performance
The pandemic has presented many challenges for the society. Whilst activities at the centre were curtailed due to lockdown restrictions, the costs of running the building remained.
At the start of lockdown, the KVIN management team came in and their staff and volunteers took over the day to day running of the centre. We were able to support members through a weekly telephone-based group, welfare calls and a shopping service. We also continued the process of securing a financially stable future for the centre and have been able to secure tenants for some of the office space, and have developed further income generating options that can be developed as restrictions ease.
Financial review
The net expenditure for the year was £12,307, wholly on unrestricted funds.
A cash flow forecast has been constructed to project likely income and expenditure over the next twelve months. This has been based on expenditure assumptions informed by analysis of current and prior year figures. An income projection has been constructed based around a realistic assumption of likely rental and events income. The impact of Covid has been factored in as only a limited potential for hire existed in the early part of the current financial year. As the year progresses, increased levels of income have been projected as awareness of the centre is raised.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £143,754.
The trustees acknowledge their responsibility to maintain adequate reserves. Upon merger of the charities, the trustees will develop a reserves policy to reflect the needs of the combined organisation.
Signed on behalf of the board of trustees on 28/10/2021
David Quarmby (Trustee)
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Society for the Blind of Dewsbury, Batley & District
Independent examiner's report to the trustees of Society for the Blind of Dewsbury, Batley & District
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2021, which are set out on pages 5 to 10.
Responsibilities and basis of report
As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's accounts as carried out under section 145 of the 2011 Act. 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 the charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records; or
-
3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Elisabeth Beverley FCCA
03/12/2021
West Yorkshire Community Accounting Service
Stringer House 34 Lupton Street Leeds LS10 2QW
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Society for the Blind of Dewsbury, Batley & District
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 31 March 2021
| Notes Income from: Donations, Grants and Legacies (2) Fundraising Transport charges Meals Rental income Profit on disposal of fixed assets Investment income Total income Expenditure on: Salaries, NI and redundancy (3) Travel Subcontractors Motor expenses Printing, stationery and postage Insurance Heat and light Rates and water Repairs and renewals Cleaning Telephone Security Fundraising costs Recharges from Associated Charity Legal and Professional Accountancy Commission charges Bank charges Bad debts Other costs Depreciation Total expenditure Net gains/(losses) on investments Net income / (expenditure) Net movement in funds Fund balances brought forward Fund balances carried forward (4) |
2021 Total funds £ 72,020 457 - - 2,167 2,119 3 76,766 28,031 109 199 1,140 582 3,816 4,254 1,048 6,418 357 1,779 523 - 27,451 2,685 690 - - 215 1,223 8,553 89,073 - (12,307) (12,307) 621,171 608,864 |
2020 Total funds £ 3,096 18,951 13,188 5,482 - - 5,985 46,702 78,508 113 - 7,727 2,652 4,736 8,942 1,547 3,410 1,090 1,994 798 1,360 - 3,519 3,060 1,729 28 - 2,921 5,000 129,134 4,856 (77,576) (77,576) 698,747 621,171 |
|---|---|---|
All incoming resources and resources expended derive from continuing activities.
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Society for the Blind of Dewsbury, Batley & District
Balance sheet
| as at 31 March 2021 Fixed assets Tangible assets (4) Total fixed assets Current assets Debtors and prepayments (5) Cash at bank and in hand (6) Total current assets Current liabilities: amounts falling due within one year Creditors and accruals (7) Total current liabilities Net current assets / (liabilities) Total assets less current liabilities Net assets Funds Unrestricted funds Total funds |
2021 Total £ 465,110 465,110 71,712 74,623 146,335 2,581 2,581 143,754 608,864 608,864 608,864 608,864 |
2020 Total £ 475,744 475,744 599 150,304 150,903 5,476 5,476 145,427 621,171 621,171 621,171 621,171 |
|---|---|---|
The financial statements were approved by the board of trustees on 28/10/2021
David Quarmby (Trustee)
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Society for the Blind of Dewsbury, Batley & District
Notes to the accounts
for the year ended 31 March 2021
1 Accounting policies
Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
Going concern
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
Incoming resources
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
Grants and donations
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
Expenditure and liabilities
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
Taxation
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
Tangible fixed assets
Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Freehold land: nil Freehold buildings: over 50 years Fixtures and fittings: 10% p.a. on written down value Motor vehicles: 25% p.a. on written down value
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Society for the Blind of Dewsbury, Batley & District
Notes to the accounts
for the year ended 31 March 2021
1 Accounting policies continued
Pensions
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
Leases
Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.
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Society for the Blind of Dewsbury, Batley & District
Notes to the accounts continued
for the year ended 31 March 2021
| 2 Donations, Grants and Legacies Community Buildings Recovery Grant Kirklees Discretionary Support Grant Donations Legacies 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Redundancy costs |
2021 Total funds £ 20,000 15,843 385 35,792 72,020 2021 £ 15,641 913 - 11,477 28,031 |
2020 Total funds £ - - 3,096 - 3,096 2020 £ 78,508 2,161 (2,161) - 78,508 |
|---|---|---|
The average number of employees during the year was 2 (2019: 11). There were no employees with emoluments above £60,000.
| 4 **5 ** |
Tangible assets Cost At 1 April 2020 Disposals At 31 March 2021 Depreciation At 1 April 2020 Depn reversed re. disposals Charge for year At 31 March 2021 Net book value At 31 March 2021 At 31 March 2020 Debtors and prepayments Debtors Prepayments |
£ 360,000 - 360,000 30,800 - 7,200 38,000 322,000 329,200 Freehold Buildings |
£ 67,500 (67,500) - 65,419 (65,419) - - - 2,081 Motor Vehicles |
£ 130,934 - 130,934 - - - - 130,934 130,934 Car park/ Garden |
£ 66,246 - 66,246 52,717 - 1,353 54,070 12,176 13,529 2021 £ 71,635 77 71,712 Fixtures and Fittings |
Total £ 624,680 (67,500) 557,180 148,936 (65,419) 8,553 92,070 465,110 475,744 2020 £ 215 384 599 |
|---|---|---|---|---|---|---|
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Society for the Blind of Dewsbury, Batley & District
Notes to the accounts continued
for the year ended 31 March 2021
| 6 Cash at bank and in hand Cash at bank Cash in hand 7 Creditors and accruals Loans and overdrafts Creditors Accruals |
2021 £ 74,513 110 74,623 2021 £ 77 2,504 2,581 |
2020 £ 149,804 500 150,304 2020 £ 1,240 4,236 5,476 |
|---|---|---|
8 Related party transactions
Trustee expenses
No trustee received any expenses during this year or the previous year.
Trustee remuneration and benefits
No trustee received any remuneration or benefit during this or the previous year.
Remuneration and benefits received by key management personnel
The key management personnel of the charity include the trustees and Chief Officer. The total employee benefits received by the Chief Officer were £7,910.
No trustee received any remuneration or benefit in this capacity during this or the previous year.
Other related party transactions
The charity made payments totalling £28,609 to an associated charity, Kirklees Visual Impairment Network (KVIN), during the year. This included costs incurred by KVIN on behalf of the charity. The intention is that the two charities will merge during 2022.
All property of the charity is held in trust on behalf of the trustee company.
9 Operating leases
| Within one year In the second to fifth years inclusive Over five years from the balance sheet date Expected future minimum lease payments over the remaining life of the lease, analysed into the period in which the commitment falls due: |
2021 £ - - - - |
2020 £ 1,102 - - 1,102 |
|---|---|---|
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