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**
1
## 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.
2
## 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)
3
## 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
4
## 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.
5
## 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)
6
## 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
7
## 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.
8
## 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.
9
## 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|
|---|---|---|---|---|
10
## 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.
11
## 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|
|---|---|---|---|---|
12