Registered nurnber: 00299291 Gnarity number: 223666 SIGHT SUPPORT HULL AND EAST YORKSHIRE {A company limited by guarantee) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 SIGHT SUPPORT HULL AND EAST YORKSHIRE IA Company limited by guarantee) CONTENTS Page Reference and administrative details of the Charity, its Trustees and advisers Tru$t••s' r•port Independent auditors. report on the financial statements 10-14 Statement of financial activities 15 Balanco shogt 16-17 Statement of cash flows 18 Notès to the flnanclal statements 19-40 SIGHT SUPPORT HULL AND EAST YORKSHIRE IA Company limited by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2021 Trustees E Adams A Gray (appointed 29 July 20201 H Haeney E Harrod J Houston D Longman A Massam M O'Grady M Revell D Rosenberg, Chairman R Russell C Winter Company Regist9rgd Number 00299291 Charity Registered Nuiiiber 223868 Rggistorgd Office 466 Bevedey Road Hull HU5 1NF President President Mr James Dick OBE, HM Lord-Lieutenanl of the East Riding of Yorkshire Vice President- Valèrie Wood Key Management Personnel Chief Executsve - Sandra Ackroyd Services Manager- Alison Slannard Income Generation & Marketing Man8ger- Angela Gregory Independent Auditors Streets Audit LLP Chartered Accountants and Statutory Auditor Halifax House 30 George Street Hull East Yorkshire HU1 3AJ Bankers HSBC Bank plc 34 Jameson Street Hull HU13JX Page 1 SIGHT SUPPORT HULL AND EAST YORKSHIRE IA company limited by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 Solicitors Gosschalks Queens Gardens Dock Street Hull HU1 3DZ Investment Advisors Inveslec Wealth & Investment Limited 30 Gresham Street London EC2V &QN Page 2 SIGHT SUPPORT HULL AND EAST YORKSHIRE (A company limited by guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2021 The Board of Trustees present their report and accounts for Sight Support Hull and East Yorkshire I'the Charity'l for the year ended 31 March 2021. The financial statements have been preparèd in accordance with the Companies Act 2006, the Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20101. A. OBJECTIVES AND AIMS Our mission is to improve and enrich the quality of life for local people al all stages of sight loss, through the provision of a wide range of support ?¢rvice3, enabling them to reach their full potential and lead independent lives. The Charity believes no one in Hull & East Yorkshire should have to face sight loss alone and every visually impaired person can enjoy the same opportunities and quality of life as those who are fully sighted. The Trustees confirm that they have referred to Charity Commission's guidance on public benefit when reviewing the Charity's objectives and activities, and are satisfied that they benefit a sufficient section of the public. B. ACHIEVEMENTS AND PERFORMANCE The year from April 2020 to March 2021 has been one of our most challenging limes in the 157 year history of the Charity due lo the coronavirus pandemic. In March 2020 the government announced a national lockdown lo protect the population from the threat of the spread of the coronavirus. In line with government regulations and to proleel all our staff, volunteers and service users Imany of whom were in a highly vulnerable category for the virus), Sight Support Hull & East Yorkshire closed ils doors on 23 March 2020 for the enforced lockdown period. None of us anticipated that we would not be able lo relum to a normal service provision more than a year later due to the various government restrictions and in order to contunue lo protect our most vulnerablè service users. The Charity had lo quickly review our services and consider what was essential 81 the time lo support our service users. Staff who could, worked from home making a variety of welfare calls and the necessary technology provision was quickly identified and provided for staff to enable home working. Where staff couldn't perform their usual roles whilst working from home, the Charity utilised the government introduced job retention scheme I'furlough scheme'l which offered a wage subsidy to eligible employers. As the pandemic progressed and it became apparent that it was going to last longer than originally expected, we took the difficult decision to make two positions at the Charity redundant due lo the roles not being viable during the pandemic. During the pandemic thousands of proactive telephone welfare calls were made to check in on service users and assess their individual support needs. We made sure that all service users had access lo essential shopping and medical supplies as many were being ordered to 'shield'. This service offer and delivery of goods continued throughout the pandemic. with a total of 173 shopping trips and 29 medication trips being made. Sight Support Hull & East Yorkshire followed all government guidelines in relation lo ensuring our venue was 'COVID secure ensuring 2 metre social distancing in 811 areas, protective screening was installed as well as additional cleaning and hand sanilisalion facilities. New slringenl sanilising regimes were Introduced for all our Charity vehic5es. Page 3 SIGHT SUPPORT HULL AND EAST YORKSHIRE IA company limited by guarantee) TRUSTEES. REPORT (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2021 Our offices opened again in July 2020 with minimal staff working from the office and most staff continuing to work from home. A second lockdown in November 2020 meant the Charity offices needed to close again with Fnost of the staff returning lo work from home. Staff returned to the offi￿S on a rola basis and services gradually and cautiously relumed lo some normality during the period April through lo September 2021. In M8rch 2020 we had 2,320 individual service users registered with Sight Support Hull and East Yorkshire including people registered as sight impaired or severely sight impaired as well as people with other eye conditions. Our main priority during the pandemic was lo ensure that these people, many of whom had additional vulnerabilities and were therefore feeling more isolated and lonelier due to 'shielding', were not forgotten. 8y making rogular food and medication deliveries and thousands of prosctivg welfarè calls we hoped lo reduce the social isolation and helped to maintain good mental wellbeing for our service users during these challenging limes. Home Vislts and Day Groups During the pandemic people were unable lo come together in groups and for those people needing lo shield, home visits were slopped. To ensure the basic needs of visually impaired people in the Hull & East Riding area were being meet and they were coping with the challenges of the pandemic physically and mentally, a number of welfare calls were made. In lolal 6,736 of these regular welfare calls were made by our Community Advice Officer ICAO) Teain who identified If any physical a5515tanGe was needed," Shopping etc and made any Feferrals lo other agencies. These calls were also supported for many by regu18r calls from volunteer telephone befrienders. Our volunteer telephone befriending project quickly recruited a number of additional volunteers who made a further 3,573 calls to offer telephone befriending, a listening ear and some good hutnour at this lime of isolation and this was one of our services we expanded during the pandemic. These phone calls became a vital lifeline for many. Community Advice Officers liaised with emergency services provided by local authorities and other agencies lo ensure all visually impaired residents of Hull & East Yorkshire were supported during this time. 361 referrals were made to other organisalions for appropriate support during this period. Our Community Advice Officer Team ensured all government regulations were followed to ensure the safety of our service users and when and where possible, adapted visits lo lake place in the garden and reduced the lime spent with each individual. 352 social distanced garden visits were conducted during this year Ilhis is less than 1110th of the number of visits usually undertaken throughout the yearl. Resources Our resource centre at Bevedey Road, Hull which usually allows people to try out a range of equipment before they purchase was not able lo operate during the last financial year, however this service was replaced by CAO'S working out in the community and providing essential equipment where possible and phone orders being tsken for equipment. Pagè 4 SIGHT SUPPORT HULL AND EAST YORKSHIRE {A company limited by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 Clubs and Groups Sadly, all clubs and social groups which run under our 'SocialEyes' banner had lo stop during this period due to the pandemic. We recognised the negative irllpacl this would have on people and the increased social isolation thi3 would c&u3e. A range of virtual services were created and promoted to encourage service users to keep in touch with each other and maintain good mental health. Tliebe vir ludl yiuup> included a 'SpvaKers Coriier, with regijlar guest speakers and IoGal celebriti¥& giving talks on their specialist subjects while people used a telephone conferencing facility lo dial in and take part. Regular telephone quizzes were also held as well as 'Talking Teeh, technology advice sessions on all aspects of using a5SlStive technology with a variety of experts. uther support groups such as the Cmarfes Bonnet support group run tsy Slghl Support Hull & East YorKshlre were also held via Zoom. Partner organisalions such as the Macular Society Support Group and thè Glaucoma Support Group who utilise Sight Support buildings to hold their meetings also had to Trase although contact was maintained with their members. During the early part of the pandemic Sight Support Hull & East Yorkshire submitted a successful bid for £92k for some emergency coronavirus funding from the government, administered through the National Lollery Community Fund. The project, known as 'Connect & Carè,, allowed the Charity to purchase a number of IT Tablets which had built in a Wi-Fi capability and specialist assistive sOf￿are lo assist people with visual impairments lo use video conferencing and voice calling technology. This software allowed Sight Support staff to support setvice users lo be able to 'connecl' with family members locally, nationally and internationally to reduce social isolation and lo share experiences In a virtual way, with some of their usual Sight Support day group friends. Funding also allowed for some art provision lo be bought in and kits were developed to post out lo participants who then received regular telephone support from the artist lo develop their creations and keep minds active during this lime. Partieipants then shared their ideas and creations utilising the video conferencing technology. A regular monthly magazine, 'In Touch, was also created and delivered lo service users. This also provided additional brain teasers and puzzles for people to have a go al and was provided in a range of formats including large print, braille and audio. Other specifie COVID funding, such as 'Tackling Inequalities, funding received from Sport England via Active Humber. was also secured during this time which allowed us lo lenlalively re-offer some of our outside exercise programmes in a limited and socially distanced way. This was facilitated by a number of trained volunteers lo assist visually impaired people lo participate in exercise and maintain social distancing. We are very grateful for funding specific to the COVID pandemic from our valued regular funders, the Sir James Reckil Charity and the Joseph and Annie Cattle Trust and also from 8 number of other sources lo support.. A counselling service for visually impaired people (Francis & Cyril Bibby Trusti. The Technical Training Offieerfs salary Ischroder Charity Trusll. Delivering Christmas meals & small gifts lo visually impaired people lJoseph Rank Benevolent Fundl. So￿are Izooml licences (SMILE Foundab'onl. Page 5 SIGHT SUPPORT HULL AND EAST YORKSHIRE (A company limited by guarantee) TRUSTEES. REPORT (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2021 Technology Due lo restrictions on face lo face services and possibilities, technology played a big part of everyone's life during thè pandemic and Sight Support were no different.. Durin9 the period April 2020 - March 2021 the following virtual technology support sessions have been delivered.. 19 Talking Tech sessions were held via zoom with 222 connections,. finding out hints and tips about new apps and software. 18 Speakers Corner sessions were held with 190 connections. 8 Support groups for people experiencing Charles Bonnet Syndrome with 23 connections. Visual Impairment Awareness Training Session were delivered lo 26 people. 139 technology queries were supported and 23 1..1 face lo face technology support sessions. Support¢d AG¢ommodation Sight Support Hull & East Yorkshire conb'nues lo support visually impaired tenants of all ages, who wish to live independently with low level support in 23 flats under the managing agent agreement arrangement with Places for People. During the pandemic, we adapted our support services for tenants to ensure that a regular hol meal provision wa5 available and exl¥rnal food 5upplie5 w¥ie 4IVilildble. ￿￿eKlY PlU¢dLlive lelepliviie buppuit Lall helped reduce the feeling of social isolation and loneliness. Covid Vaccination Services With the introduction of COVID vaccination. we introduced a 'Vaxi Taxi, service assisting service users lo gel lo vaccination cenlres. All Sight Support staff were offered the vaccinations early in the process due to being Social C8rè workforce which enabled us to safely provide these seNices, in a socially distanced way. Partnership Working With External Agencies Working closely with local authority leadèrs and the local voluntary seNice ne￿Ork Sight Support Hull & East Yorkshire developed an agreement to conduct arid process Disclosure and Barring Service IDBSI checks for new volunteers. Local support hubs using these volunteers provided vital services lo the wider community lo ensure that vulnerable people were protected during the pandemic. Peer support was also offered and gained through the nation81 Visionary Support Network which provides services for all sight loss organisalions. Sight Support Hull & East Yorkshire delivered some best practice workshops in how lo sel up and run a volunteer telephone befriending service. C. FINANCIAL REVIEW Our income has been significantly impacted by the Coronavirus Pandemic. The cancellation of Day Cenlres and more importantly, the cancellation of all face lo face fundraising activities during the year, including all street and store collections 2nd events, has resulted in a subslanlial fall in income. This. together with a fall in leg2cies of £135,611, has resulted in a reduction in income of £215,470. However, the Charity has received support from the Government which has helped significantly and fuHough grants of £86,754 received in the year., reduced the fall in income to £128,716. Total income for the year has fallen by 21 /0 10 £479,95712020 - £808,673). Beech Holme Court income increased by 80/0 from £165,993 to £179,079, and the expenditure increased by 50A from £160,831 to £169,089. The￿ was a nel surplus on this service of £8,25812020 - £5, 1621. Page 6 SIGHT SUPPORT HULL AND EASTYORKSHIRE (A company limited by guaranteel TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 The outbreak of the Coronavirus Pandemic and subsequent lockdown in March 2020 saw a fall in value of the investment portfolio al 31 March 2020. During this year the markets have recovered and the portfolio has increased in value by £271,044, however, the investment income decreased in the year by £16,429, from £73,132 10 £56,703. The increase in the portfolio value of £271,044, takes the deficit for the year of £191,431 12020 - £148,729) to an overall surplus of £79,61312020 £237,398 deficill. 11 is anticipated that as lockdown restrictions ease, the Charity will re-eslablish the regular services and income frotn these 50uri¢¥ wliiLII LuiiiiiiviILe duiiiig tlie next fiiiaiicial year. Although this has been a very difficult year, the Charity remains financially sustainable due lo good financial management and sufficient reserves, which will be used as necessary during this period lo cater for the income loss. Reserves Policy and Financial Commltment The Charity is commilled to providing long term sustainable services and is heavily reliant upon ils investment income to enable il to deliver these services. The Trustees therefore consider it necessary lo continue lo hold a high level of reserves lo maintain the current level of investment income. This decision ￿S made In a climate ol continued volatility in the investment markets with the resultant uncertainty about future return5. The reserves are intended lo ensure continuity of operations, which is essential for an operational Charitable Company providing valuable services to the community. The Trustees regularly review the value of reserves and are 5atlsfied that this Policy is currently enabling the Charity lo maintain ils level of services. Except for funds representing specific gifts, all other funds are unrestricted. These are divided into Designated Funds comprising a Development Fund, which has been created by the Board of Trustees lo ensure that services can be maintained for the foreseeable future, detsils of which are shown in the notes to the Accounts under Accounting Policies and note 18, and a General Fund, being the cumulative operating performance of the Charity. Both funds provide freè reserves of at least 12 months unreslricled expenditure, providing sufficient funds lo cover the welfare and service costs, and the cost of managing and promoting the Charity. Based on this the Charity is able lo prepare its financial statements on a going concern basis. Risk Management The Trustees consider that the major risk the Charity faces is financial, which is managed by the Board of Trustees reviewing the financial slalemenls on a Iwo-monthly basis as well as regular reviews from a financial subcommittee and also ctsmplemenled by twice yearty reviews with our external investment manager. As part of its longer term strategic planning, the Board of Trustees continues lo work towards a sustainable financial basis for the Charity while maintainirig service levels. Investment Policy The Board of Trustees is responsible for the investment of funds in excess of current requirements which are held in Investments aulhorised by law as investments for trust funds. As permilled by the Charity's Memorandum and Articles of Association, the Board of Trustees has given the Investment Managers, Inveslec Wealth & Investment Limited discretion to manage the portfolio on the low side of medium risk and a target return of £85,000 p.a. During the current year Investec We8lth & Investment Limited achieved a relum of £56,703. Page 7 SIGHT SUPPORT HULL AND EAST YORKSHIRE IA company limited by guarantee TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 D. FUTURE PLANS Sight Support will re-eslablish our r￿ular services which we know have been severely missed by our service users. A large proportion of our service users were in the 'extremely vulnerable, category for COVID with many h2ving 2dditicJn21 hp.alth rnnditinns ￿n￿ prnhlpms with mobility. WÈ récognisè that in some casès th&sé conditions will have delerioraled over the past 15 months of isolation 8nd lack of movement. We also recognise that this coupled with a lack of opportunities lo market our activities and services lo potential new service users may see a slight decline in demand for setvices in the immediate aftermath of COVID until we can proactsvely promote services again and build our client base back up. Some of our work on measuring the impact of our services has also demonslraled that many of our service users have lost confidence during the pandemic and feel more isolated now th8n they did before the pandemie. We rèalise that we have lo offer more services and more support lo encourage people lo re-engage with services and build confidenTr levels up again. We also recognise that people may be reluclanl to attend fund raising events however a full range of fundraising events will be plannèd. Also new ways of generating funds will be actively pursued during the next financial year to recoup some of the lost fundraising income due to the pandemic. E. STRUCTURE, GOVERNANCE AND MANAQEMENT Governing Document The Charity is a company limited by guarantee governed by ils Memorandum and Articles of Association. 11 is a registered charity with the Charity Commission. The liability of the members in the event of the Charity being wound up is limited lo a sum not exceeding £10. Method of Appointment OT Election Of Trustees Potential new Trustees complete a detailed applicati'on form and interview prO￿sS designed to identify the key skills and experiences they are able lo bring to the Charity. The appointment of a new Trustee is made by majority vole at a quorale meeting of the Board of Trustees. Once appointed, Trustees are put forward to be elected by members al the subsequent Annual General Meeting and submitted for re-èlection every three years thereafter. Policies Adopted for the Induction and Training of Trustees After 8ppointment, new Trustees are provided with a range of information lo support them in their role as a trustee. New Trustees receive an induction covering the statutory responsibilities ol Iruslees, the main documents which set out the operational framework ol the Charity including the Memorandum and Articles of Association, the funding structure of the Charity and future plans and objectives. Trustees are kept up lo dale through regular updates al each Board Meeting. Organisation The composition of the Board of Trustees is regularly reviewed lo ensure an appropriate level of skills and expertise is available lo the Charity. The Board normally meets six limes per year. A Chief Executive is appointed by the Trustees to manage the day to day operations of the Charity. To lacililale effective operations, the Chief Executive, together with other members of the Senior Management Team, have delegated authority for operational mallers including finance and employment. Page 8 SIGHT SUPPORT HULL AND EAST YORKSHIRE (A company limited by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 Pay Policy for Senior Staff The key management personnel of the Charity, who are considered lo be the Board of Trustees and the Senior Management Team, are in charge of directing and controlling, running and operating the Charity on a day to day basis. All directors giva thair tim8 fr001y and no director recéivèd rémuneration for their serviceg to tho Charity in the year. Details of directors, expenses and related party transactions are disclosed in note 9 to the accounts. The pay of the senior staff is reviewed annually, as for all paid employees of the Charity. Salary increases in excess of any general cost of living award are only made where an individual's responsibilities have changed significantly. Trustees Responsibillties in Relation to the Accounts The Trustees (who are Directors of the company for the purposes of company lawl are iesponsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standardb Iuriited Kiiiyduiii Geii¥idlly AGG¥Pted AGcounting PractlGel. The law applicable to charities in England and Wales requires the Trustees lo prepare financial slalemenls for each financial year which give a true and fair view of the stale of affairs of the Charity and of ils incoming resour￿$ and application of resources for that period. In preparing these financial statements, the Trustees are required lo.. select suitable accounting policies and apply them consislenlly., observe the methods and principles of the Charities SORP., make judgements and estimates that are reasonable and prudent., stale whether applicable accounting standards have been followed, subject lo any material departures disclosed and explained in the financial stslemenls., and prèpare the financial statements on the going con￿rn basi5 unless 11 is inappropriate lo presume that the charity will continue In operation. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy al any time the financial position of the Charity and lo enable them to ensure that the financial slalements comply with the Companies Act 2006. They 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. Statement as to disclosure to our auditors As far as the Trustees are aware, there is no relevant audit information of which the charity's auditors are unaware. Each of the Trustees has taken all steps that he ought to have taken as a Trustee in order to make himself aware of any relevant audit Information and lo estsblish that the company's auditors are aware of that information. Approved by order of the members of the board of 28 September 2021 and signed tsn their behalf by.. Trustees on D Rosenberg Chairman Page 9 SIGHT SUPPORT HULL AND EAST YORKSHIRE {A company limited by guaranteel INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF SIGHT SUPPORT HULL AND EAST YORKSHIRE Opinion We have audited the financial st8lemenls of Sight Support Hull and E8St Yorkshire Ilhe 'charily'l for the year ended 31 March 2021 which comprise the Slalemenl of financial activities, the Balance sheet, the Statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard 8pplicable in the UK and Republic of Ire18nd' Iuniled Kingdom Generally Accepted Accounting Practi￿1. In our opinion the financial slatemenls.. give a true and fair view of the state of the charitable company'5 affairs as al 31 March 2021 and of its incomino resources and application of reSoUr￿s. including its income and expenditure for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinlon We conducted our audit in accordance with Inlemalional Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the financial stslements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant lo our audit of the financial slalements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfjlled our other ethical responsibilities in accordanee with thesè requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial slalements, we have concluded that the Trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubl on the charitable company's ability lo continue as a going eoncern for a period of al least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report. Page 10 SIGHT SUPPORT HULL AND EAST YORKSHIRE IA company limited by guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF SIGHT SUPPORT HULL AND EAST YORKSHIRE {CONTINUED) Other information The Trustees are responsible for the other information. The other information comprises the information included in the Annual report, other than the financial statements and our Auditors. report Ihereon. Our opinion on the financial statements does not cover the other information and, except lo the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion Ihereon. In connection with our audit of the financisl gtatamènts, our rosponsibility is lo re2d the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statement5 or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misslatemenls, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there 18 a m8terial mi33tatement of thio Other information, we arc required to report that fact. We have nothing to report in this regard. Opinion on other matters prescribgd by the Companles Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the information given in the Trustees. report for the financial year for which the financial statements are prepared is consislenl with the financial slalements. the Trustees. report has been prepared in accordance with applicable legal requirements. Matters on whlch we are required to report by exceptlon In the light of our knowledge and understanding of the charitable company and ils environment obtsined in the course of the audit, we have not identified material misstatements in the Trustees. report. We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us lo report lo you if, in our opinion.. adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us", or the financial statements are not in agreement with the a￿OUntIng records and returns., or certain disclosures of Trustees, remuneration specified by law are not made., or wè have not received all the information and explanations we require for our audit., or the Trustees were not enlilled lo prepare the financial statements in accordance with the small companies regime and lake advantage of the small companies, exemptions in preparing the Trustees. report and from the requirement lo prepare a Strategic report. P8ge11 SIGHT SUPPORT HULL AND EAST YORKSHIRE IA eompany limited by guarantee) INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF SIGHT SUPPORT HULL AND EAST YORKSHIRE ICONTINUEDI Responslblllties of trustees As explained mofe fully in the Trustees. responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company lawl are responsible tor the preparation ot the linancial slalemenls and for being satisfied that they give a true and fair view, and for such internal Control as the Trustees determine is necessary lo enable the preparation of financial slalemenls that are Iree from material misslatemenl, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability lo continue as a going concern, disclosing, as applicable, matters related lo going concern and using the going concern basis of accounting unless the Trustees either intend lo liquidate the charitable company or lo cease operations, or have no realistic alternative but to do so. Page 12 SIGHT SUPPORT HULL AND EAST YORKSHIRE IA company limited by guarantee) INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF SIGHT SUPPORT HULL AND EAST YORKSHIRE (CONTINUED) Auditors. responsibilities for the audit of the financial statements Our objective5 are to obtain reasonable assurance about whether the financial slalemenls as a whole are free from rllalerial misslalernent, whether due lo fraud or error. and to issue an Auditors, report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always delecl a material misslatemenl when it exists. Misstslements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial slalements. Irregularities. including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, lo delect material misslatemenls in respect of irregularities, including fraud. The exlenl to which our procedures are capable of detecting irregularities, including fraud Is dctailcd bclow.. Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows.. the engagement partner ensured that the engagement team collectively had the appropriate competen￿, capabilities and skills to identify oi- reGo91iii¥ 11011-Guiiiplidiiue willi dypIiLiibl¥ Itswb i*iid regulations, we identified the laws and regulations applicable to the charitable company through discussions and from our commercial knowledge and experience of the charitable company, the sector in which il operates and the services il provide5', we focused on specific laws and regulations which we eonsidered may have a direct materi81 effect on the financial statements or the operations of the charitable company, including the Companies Act 2006, tsxalion legislab'on, data protection, anti-bribery, employment, environmental and health and safety legislation., we assessed the extent of compliance with the laws and regulations idenlif5ed above through making enquiries of management and inspecting legal correspondence., and identified laws and regulations were communicated within the audit team regularly and the team remained alert lo instanees of non-eompliance throughout the audit. Vve assessed the susceptibility of the company's financial statements lo material misstalemenl, including obtaining an understanding ol how fraud might occur, by". making enquiries of management as to where they considered there was suS￿pIlb1llty lo fraud, their knowledge of actual, suspected and alleged fraud., and considering the internal controls in place to miligale risks of fraud and non-compliance with laws and regulations. To address the risk of fraud through management bias and override of controls, we.. performed analytical prO￿dureS lo identify any unusual or uriexpected relationships,. tested journal entries lo identify unusual Iransaclions", and verified the existence of the members and entities with which the charitable company has traded. In response to the risk of irregularities and non