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**
1
## 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.
2
## 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)
3
## 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
4
## 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.
5
## 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)
6
## 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
7
## 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.
8
## 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|
|---|---|---|---|---|---|---|
9
## 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|
|---|---|---|
10