2022-03-31-accounts - Society For The Blind Of Dewsbury Batley And District

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Society for the Blind of Dewsbury, Batley and District Charity number 223298

Annual Report and Financial Statements

for the year ended 31 March 2022

Society for the Blind of Dewsbury, Batley and District

Annual Report and Financial Statements for the year ended 31 March 2022

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 12

Prepared by West Yorkshire Community Accountancy Service CIO

Society for the Blind of Dewsbury, Batley and District

Trustees' report for the year ended 31 March 2022

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position

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

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 Accountancy Service CIO

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.

On 12 January 2022 the Charity Commission for England and Wales authorised a Scheme to alter the existing trusts of the charity to widen the area of benefit to Kirklees and the surrounding area.

On 12 January 2022 the Charity Commission for England and Wales issued an order to authorise the transfer of assets and liabilities and the granting of an indemnity under section 105 of the Charities Act 2011 for Society for the Blind of Dewsbury, Batley and District (charity number 223298) and Kirklees Visual Impairment Network (charity number 1160580). This will enable the two charities to merge.

The planned merger with the Kirklees Visual Impairment Network has progressed during the year with the required permission agreed with the Charity Commission. The merger will take place on 1 April 2022 when the Society for the Blind of Dewsbury, Batley and District will transfer all its assets and liabilities, as shown on the balance sheet in these accounts, to Kirklees Visual Impairment Network.

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.

Society for the Blind of Dewsbury, Batley and District

Trustees' report (continued) for the year ended 31 March 2022

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 charity provides services for visually impaired people.

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

Whilst the pandemic continued to present many challenges for the society, the resumption of group activities at the Whitfield Centre in June 2021 represented a major step forward. We continued the process of securing a financially stable future for the centre and now host local community groups, activities and private functions. We have also secured tenants for some of the office space.

Financial review

The net expenditure for the year was £31,716, including net expenditure of £32,908 on unrestricted funds and net income of £1,192 on restricted funds.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £116,144.

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 20/09/2022

David Quarmby (Trustee)

Society for the Blind of Dewsbury, Batley and District

Independent examiner's report to the trustees of Society for the Blind of Dewsbury, Batley and District

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2022, which are set out on pages 5 to 12.

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

18/10/2022

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Society for the Blind of Dewsbury, Batley and District

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2022

Notes 2022 Unrestricted funds £ Income from: Donations, Grants and Legacies (2) 24,761 Fundraising 2,586 Rental income 26,220 Profit on disposal of fixed assets - Investment income 67 Total income 53,634 Expenditure on: Salaries, NI and redundancy (3) - Travel - Subcontractors - Motor expenses 84 Printing, stationery and postage 1,069 Insurance 4,027 Heat and light 5,469 Rates and water 1,307 Repairs and renewals 9,709 Cleaning 964 Telephone 727 Security 762 Fundraising costs 794 Recharges from Associated Charity 36,740 Legal and Professional 10,182 Accountancy and Independent Examination 600 Bank charges 41 Bad debts - Other costs 38 Depreciation 8,765 Kitchen purchases 385 Staff and volunteer expenses 112 Licences and subscriptions 1,283 Training 240 Equipment 123 Advertising and publicity 209 Consultancy 2,912 Total expenditure 86,542 Net income / (expenditure) (32,908) Fund balances brought forward 608,864 Fund balances carried forward (4) 575,956	2022 Restricted funds £ 1,840 - - - - 1,840 - - - - - - - - - - - - - - - - - - - - - - - - 648 - - 648 1,192 - 1,192	2022 Total funds £ 26,601 2,586 26,220 - 67 55,474 - - - 84 1,069 4,027 5,469 1,307 9,709 964 727 762 794 36,740 10,182 600 41 - 38 8,765 385 112 1,283 240 771 209 2,912 87,190 (31,716) 608,864 577,148	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) 621,171 608,864

All incoming resources and resources expended derive from continuing activities.

Society for the Blind of Dewsbury, Batley and District

Balance sheet

as at 31 March 2022 2022 Unrestricted £ Fixed assets Tangible assets (5) 459,812 Total fixed assets 459,812 Current assets Debtors and prepayments (6) 721 Cash at bank and in hand (7) 120,315 Total current assets 121,036 Current liabilities: amounts falling due within one year Creditors and accruals (8) 4,892 Total current liabilities 4,892 Net current assets / (liabilities) 116,144 Net assets 575,956 Funds Unrestricted funds 575,956 Restricted funds - Total funds 575,956	2022 Restricted £ - - 450 742 1,192 - - 1,192 1,192 - 1,192 1,192	2022 Total £ 459,812 459,812 1,171 121,057 122,228 4,892 4,892 117,336 577,148 575,956 1,192 577,148	2021 Total £ 465,110 465,110 71,712 74,623 146,335 2,581 2,581 143,754 608,864 608,864 - 608,864

The financial statements were approved by the board of trustees on 20/09/2022

David Quarmby (Trustee)

Society for the Blind of Dewsbury, Batley and District

Notes to the accounts

for the year ended 31 March 2022

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

Society for the Blind of Dewsbury, Batley and District

Notes to the accounts

for the year ended 31 March 2022

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.

Society for the Blind of Dewsbury, Batley and District

Notes to the accounts continued

for the year ended 31 March 2022

2 Grants and donations 2022 Unrestricted funds £ Community Buildings Recovery Grant 12,000 Locala - Kirklees Discretionary Support Grant - Donations 1,463 Legacies 11,298 24,761 3 Staff costs and numbers Gross salaries Social security costs Redundancy costs Defined contribution pension scheme Costs of the scheme to the charity for the year 4 Restricted funds Balance b/f Incoming £ £ Locala - 1,840 - 1,840 The average number of employees during the year was 0 (2021:	2022 Restricted funds £ - 1,840 - - - 1,840 Outgoing £ 648 648 1.8).	2022 Total funds £ 12,000 1,840 - 1,463 11,298 26,601 2022 £ - - - - 2022 £ - Transfers £ - -	2021 Total funds £ 20,000 - 15,843 385 35,792 72,020 2021 £ 15,641 913 11,477 28,031 2021 £ 11,477 Balance c/f £ 1,192 1,192

Fund name Purpose of restriction

Locala

For a project to trial hybrid technology so that people could attend meetings either face to face or online.

Society for the Blind of Dewsbury, Batley and District

Notes to the accounts continued

for the year ended 31 March 2022

5 6 7 8 9	Tangible assets Cost £ At 1 April 2021 360,000 Additions - At 31 March 2022 360,000 Depreciation At 1 April 2021 38,000 Charge for year 7,200 At 31 March 2022 45,200 Net book value At 31 March 2022 314,800 At 31 March 2021 322,000 Debtors and prepayments Debtors Prepayments Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Creditors Accruals Deferred income (see note below for analysis) Other creditors Deferred income Rental income Item name Reason for deferral Rental income Rent invoiced in advance Freehold Buildings	£ 130,934 - 130,934 - - - 130,934 130,934 Car park/ Garden R ti	£ 66,246 3,467 69,713 54,070 1,565 55,635 14,078 12,176 2022 £ 525 646 1,171 2022 £ 121,001 56 121,057 2022 £ - 1,409 1,883 1,600 4,892 Released from last year £ - - Fixtures and Fittings	Total £ 557,180 3,467 560,647 92,070 8,765 100,835 459,812 465,110 2021 £ 71,635 77 71,712 2021 £ 74,513 110 74,623 2021 £ 77 2,504 - - 2,581 Deferred to next year £ 1,883 1,883

Society for the Blind of Dewsbury, Batley and District

Notes to the accounts continued

for the year ended 31 March 2022

10 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 were £nil (previous year: £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 £37,379 (previous year: £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 planned merger of the two charities will take place on 1 April 2022.

All property of the charity is held in trust on behalf of the trustee company.

Society for the Blind of Dewsbury, Batley and District

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2022

2022 2021 Unrestricted Unrestricted funds funds £ £ Income Donations, Grants and Legacies 24,761 72,020 Fundraising 2,586 457 Rental income 26,220 2,167 Profit on disposal of fixed assets - 2,119 Investment income 67 3 Total income 53,634 76,766 Expenditure Salaries, NI and redundancy - 28,031 Travel - 109 Subcontractors - 199 Motor expenses 84 1,140 Printing, stationery and postage 1,069 582 Insurance 4,027 3,816 Heat and light 5,469 4,254 Rates and water 1,307 1,048 Repairs and renewals 9,709 6,418 Cleaning 964 357 Telephone 727 1,779 Security 762 523 Fundraising costs 794 - Recharges from Associated Charity 36,740 27,451 Legal and Professional 10,182 2,685 Accountancy and IE 600 690 Bank charges 41 - Bad debts - 215 Other costs 38 1,223 Depreciation 8,765 8,553 Kitchen purchases 385 - Staff and volunteer expenses 112 - Licences and subscriptions 1,283 - Training 240 - Equipment 123 - Advertising and publicity 209 - Consultancy 2,912 - Total expenditure 86,542 89,073 Net income / (expenditure) (32,908) (12,307) Fund balances brought forward 608,864 621,171 Fund balances carried forward 575,956 608,864	2022 Restricted funds £ 1,840 - - - - 1,840 - - - - - - - - - - - - - - - - - - - - - - - - 648 - - 648 1,192 - 1,192	2021 Restricted funds £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	2022 Total funds £ 26,601 2,586 26,220 - 67 55,474 - - - 84 1,069 4,027 5,469 1,307 9,709 964 727 762 794 36,740 10,182 600 41 - 38 8,765 385 112 1,283 240 771 209 2,912 87,190 (31,716) 608,864 577,148	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) 621,171 608,864