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2022-03-31-accounts

Registered number: 00299291 Charity number: 223668

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1 - 2
Trustees' report 3 - 8
Independent auditors' report on the financial statements 9 - 13
Statement of financial activities 14
Balance sheet 15 - 16
Statement of cash flows 17
Notes to the financial statements 18 - 38

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2022

Trustees E Adams
A Gray
H Haeney
E Harrod
J Houston
D Longman
A Massam
M O'Grady
M Revell
D Rosenberg, Chairman
R Russell
C Winter
Company Registered
Number
00299291
Charity Registered
Number
223668
Registered Office
466 Beverley Road
Hull
HU5 1NF
President
President - Mr James Dick OBE, HM Lord-Lieutenant of the East Riding of
Yorkshire
Vice President - Valerie Wood
Key Management
Personnel
Chief Executive - Sandra Ackroyd
Services Manager - Alison Stannard
Income Generation & Marketing Manager - 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
3-4 Jameson Street
Hull
HU1 3JX

Page 1

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Solicitors

Gosschalks Queens Gardens Dock Street Hull HU1 3DZ

Investment Advisors Investec 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 2022

The Board of Trustees present their report and accounts for Sight Support Hull and East Yorkshire (“the Charity”) for the year ended 31 March 2022. The financial statements have been prepared in accordance with the Companies Act 2006, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

A. OBJECTIVES AND AIMS

Our mission is to improve and enrich the quality of life for local people at all stages of sight loss, through the provision of a wide range of support services, 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 person with a visual impairment 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 2021 to end March 2022 was another challenging year for the Charity due to the ongoing restrictions and challenges of living with the COVID 19 pandemic. During this period, lockdowns were lifted and reintroduced due to the varying numbers of positive COVID cases.

Sight Support HEY continued to work within all government guidelines to ensure we were operating in a COVID secure manner. Staff returned to the offices initially working in small numbers and on a rota basis to maintain social distancing and avoid potential spread of the virus.

Social interactions with groups of services users were also limited and fundraising opportunities and events were very restricted; thus having a significant impact on fundraising income generation.

We continued to utilise the government furlough scheme for staff returning to work on a part time basis throughout this period.

In March 2022 we had 2,114 individual service users registered with Sight Support Hull and East Yorkshire services including people registered as sight impaired or severely sight impaired as well as people with other eye conditions.

The pandemic had a significant impact on people’s isolation, mental health as well as their mobility so virtual services continued to be offered during the gradual reopening of face to face services. When restrictions were lifted some people were very apprehensive about going out in public, therefore services were reintroduced cautiously and with sensitivity to staff and service users concerns.

Page 3

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

Home Visits and Day Groups

Our day groups returned to face to face session on a gradual basis from June 2021 and at reduced capacity to ensure social distancing measures were still adhered to. Many people were delighted to be back mixing with old friends due to increased social isolation but some were also still apprehensive.

Our Community Advice Officers conducted a total of 1,427 face to face visits and a further 3,363 telephone welfare calls were made including support with 170 benefit applications.

164 referrals were made to other sources of assistance such as the sensory team, talking books and vision assessments.

Telephone befriending was a particularly important service during these difficult times, 3,191 calls were made by 22 befrienders supporting 116 service users during this period.

Resources Centre

Our resource centre opened, on an appointment only basis in May 2021 so that contacts within the day could be effectively managed; the opening hours were gradually increased during the period up to September 2021.

Clubs and Groups

The range of virtual clubs continued throughout the early part of the year whilst encouraging a safe and gradual return to clubs and groups. Indoor tennis restarted in a safe and secure way as well as socially distanced indoor exercise activity specifically for those with visual impairments.

Other virtual groups continued, including a ‘Speakers Corner’ with regular guest speakers and local celebrities giving talks on their specialist subjects while people used a telephone conferencing facility to dial in and take part. Regular telephone quizzes were also held as well as ‘Talking Tech’ technology advice sessions on all aspects of using assistive technology with a variety of experts and an audio book club which all helped to encourage people to keep in touch and maintain good mental health.

Supported walking and running groups continued throughout this period with sighted guides available to support visually impaired service users. A lot of these took place within specific premises including athletic tracks to enhance the safety for people with visual impairments.

Due to the pandemic restrictions, some groups could not meet and cancellations occurred due to tutors having COVID. Consequently, some specific COVID funding was carried forward until face to face activities could restart safely.

Partner organisations such as the Macular Society Support Group restarted face to face at our premises in September 2021 and the Glaucoma Support Group in April 2022.

Page 4

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

Technology

Due to the pandemic restrictions on face to face services, technology played a big part in everyone’s life and Sight Support was no different:

During the period April 2021- March 2022 the following virtual technology support and face to face sessions were delivered:

Partnerships

A number of successful partnerships have been developed during the last 12 – 24 months which have become very beneficial, to help support our service users sustain good mental health, physical health and wellbeing. These include partnerships with other local charities such as FitMums and Friends and Artlink.

Supported Accommodation

Sight Support Hull & East Yorkshire continues to support visually impaired tenants of all ages, who wish to live independently with low level support in 23 flats acting as the managing agents for Places for People.

C. FINANCIAL REVIEW

Our income for the year has increased by 12% from £479,957 to £537,185, however, our income continues to be affected by the Coronavirus Pandemic. The Charity has continued to receive support from the Government and furlough grants of £37,020 were received in the year (2021 - £86,754).

We have been able to restart some of our activities and although this has been very limited, the income from day groups and fund raising has increased from £7,802 to £35,793, however, this is still almost 50% lower than the previous year’s average income, and it is anticipated that the Charity will continue to increase the regular services and income should improve in the next financial year.

The main increase in income relates to legacies received in the year of £128,424 (2021 - £7,772), for which we are extremely grateful.

Beech Holme Court income decreased by 4% from £179,079 to £171,887, and expenditure reduced slightly, resulting in a net surplus of £4,217 (2021 - £9,990).

During the year the markets have recovered slightly from the Coronavirus Pandemic, but have been negatively affected by the war in Ukraine. There was a small increase in investment income, and also an increase in the portfolio value of £113,536 (2021 - £271,044). This increase in the portfolio value has reduced the deficit in the year of £129,185 (2021 - £191,431) to a deficit of £15,649 (2021 - £79,613 surplus).

Although this has been another difficult year, the Charity remains financially sustainable due to good financial management and sufficient reserves, which will be used as necessary during this period to cater for the loss of income.

Page 5

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

Reserves Policy and Financial Commitment

The Charity is committed to providing long term sustainable services and is heavily reliant upon its investment income to enable it to deliver these services. The trustees therefore consider it necessary to continue to hold a high level of reserves to maintain the current level of investment income. This decision is made in a climate of continued volatility in the investment markets with the resultant uncertainty about future returns. The reserves are intended to 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 satisfied that this policy is currently enabling the charity to maintain its 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 to ensure that services can be maintained for the foreseeable future, details of which are shown in the notes to the Accounts under Accounting Policies and note 14(b), and a General Fund, being the cumulative operating performance of the Charity. Both funds provide free reserves of at least 12 months unrestricted expenditure, providing sufficient funds to cover the welfare and service costs, and the cost of managing and promoting the Charity. Based on this the Charity is able to 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 statements on a bi-monthly basis, regular reviews from a financial subcommittee and twice yearly reviews with our external investment manager. As part of its longer term strategic planning, the Board of Trustees continues to work towards a sustainable financial basis for the Charity while maintaining 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 authorised by law as investments for trust funds. As permitted by the Charity’s Memorandum and Articles of Association, the Board of Trustees has given the Investment Managers, Investec Wealth & Investment Limited discretion to manage the portfolio on the low side of medium risk; due to challenging markets a realistic return of £56,000 for this financial year was anticipated but this was exceeded with a return of £61,177.

D. FUTURE PLANS

Sight Support look forward to a period of restabilising and being able to continue with some degree of normality in the next 12 months and get back to full day group and social group attendances.

Due to the restrictions of the last couple of years, and the fact that service user numbers have dropped, work needs to be done to build groups back and promote within communities to encourage engagement.

Fundraising donations remain low due to the pandemic and the increased costs of living. More work needs to be done on fundraising now that restrictions are lifted and fundraising events can be planned.

Page 6

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

E. STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The Charity is a company limited by guarantee governed by its Memorandum and Articles of Association. It is a registered charity with the Charity Commission. The liability of the members in the event of the Charity being wound up is limited to a sum not exceeding £10.

Method of Appointment or Election Of Trustees

Potential new Trustees complete a detailed application form and interview process designed to identify the key skills and experiences they are able to bring to the Charity. The appointment of a new Trustee is made by majority vote at a quorate meeting of the Board of Trustees. Once appointed, Trustees are put forward to be elected by members at the subsequent Annual General Meeting and submitted for re-election every three years thereafter.

Policies Adopted for the Induction and Training of Trustees

After appointment, new Trustees are provided with a range of information to support them in their role as a trustee. New Trustees receive an induction covering the statutory responsibilities of trustees, the main documents which set out the operational framework of the Charity including the Memorandum and Articles of Association, the funding structure of the Charity and future plans and objectives. Trustees are kept up to date through regular Board Meetings.

Organisation

The composition of the Board of Trustees is regularly reviewed to ensure an appropriate level of skills and expertise is available to the Charity. The Board normally meets six times per year. A Chief Executive is appointed by the trustees to manage the day to day operations of the Charity. To facilitate effective operations, the Chief Executive, together with other members of the Senior Management Team, have delegated authority for operational matters including finance and employment.

Pay Policy for Senior Staff

The directors consider the Board of Trustees, who are the Charity’s directors, and the Senior Management Team as the key management personnel of the Charity in charge of directing and controlling, running and operating the Charity on a day to day basis. All directors give their time freely and no director received remuneration for their services to the Charity in the year. Details of directors’ expenses and related party transactions are disclosed in note 12 and 25 to the accounts. The pay of the senior staff is reviewed annually, as for all the 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.

Page 7

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

Trustees Responsibilities in Relation to the Accounts

The Trustees (who are Directors of the company for the purposes of company law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements 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 to establish that the company’s auditors are aware of that information.

Approved by order of the members of the board of Trustees on 9 August 2022 and signed on their behalf by:

D Rosenberg Chairman

Page 8

SIGHT SUPPORT HULL AND EAST YORKSHIRE (A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SIGHT SUPPORT HULL AND EAST YORKSHIRE

Opinion

We have audited the financial statements of Sight Support Hull and East Yorkshire (the 'charity') for the year ended 31 March 2022 which comprise the Statement 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 applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these 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 statements, 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 doubt on the charitable company's ability to continue as a going concern for a period of at 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 9

SIGHT SUPPORT HULL AND EAST YORKSHIRE (A 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 thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, 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 is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained 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 to report to you if, in our opinion:

Page 10

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SIGHT SUPPORT HULL AND EAST YORKSHIRE (CONTINUED)

Responsibilities of trustees

As explained more fully in the Trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Page 11

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A 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 objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to 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 (UK) will always detect a material misstatement when it exists. Misstatements 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 statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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:

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

Page 12

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SIGHT SUPPORT HULL AND EAST YORKSHIRE (CONTINUED)

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

Robert Anderson (Senior statutory auditor)

for and on behalf of Streets Audit LLP

Chartered Accountants and Statutory Auditor

Halifax House 30 George Street Hull East Yorkshire HU1 3AJ

26 August 2022

Page 13

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022

Note
Income from:
Donations, grants and legacies
4
Charitable activities
5
Investments
6
Other income
7
Total income
Expenditure on:
Raising funds
8
Charitable activities
9
Total expenditure
Net expenditure before net gains on
investments
Net gains on investments
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2022
£
225,635
196,477
61,177
30,312
513,601
79,940
560,743
640,683
(127,082)
113,536
(13,546)
2,527,731
(13,546)
2,514,185		 Restricted
funds
2022
£
23,584
-
-
-
23,584
-
25,687
25,687
(2,103)
-
(2,103)
13,910
(2,103)
11,807		 Total
funds
2022
£
249,219
196,477
61,177
30,312
537,185
79,940
586,430
666,370
(129,185)
113,536
(15,649)
2,541,641
(15,649)
2,525,992		 Total
funds
2021
£
227,974
182,222
56,703
13,058
479,957
74,787
596,601
671,388
(191,431)
271,044
79,613
2,462,028
79,613
2,541,641

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 18 to 38 form part of these financial statements.

Page 14

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee) REGISTERED NUMBER: 00299291

BALANCE SHEET AS AT 31 MARCH 2022

Note
Fixed assets
Tangible assets
13
Investments
14
Current assets
Stocks
15
Debtors
16
Cash at bank and in hand
Creditors: amounts falling due within one
year
17
Net current assets / liabilites
Total assets less current liabilities
Net assets excluding pension asset
Total net assets		 13,525
13,368
44,172
71,065
(55,213)		 2022
£
256,887
2,253,253
2,510,140
15,852
2,525,992
2,525,992
2,525,992		 11,158
25,747
32,155
69,060
(85,280)		 2021
£
285,097
2,272,764
2,557,861
(16,220)
2,541,641
2,541,641
2,541,641

Page 15

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee) REGISTERED NUMBER: 00299291

BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2022

Note
Charity funds
Restricted funds
18
Unrestricted funds
18
Total funds		 2022
£
11,807
2,514,185
2,525,992		 2021
£
13,910
2,527,731
2,541,641

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees on 09 August 2022 and signed on their behalf by:

D Rosenberg Chairman

The notes on pages 18 to 38 form part of these financial statements.

Page 16

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2022

Cash flows from operating activities
Net cash used in operating activities
Cash flows from investing activities
Investment income
Purchase of tangible fixed assets
Net cash withdrawn from investment portfolio
Net cash provided by investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2022
£
(169,910)
61,177
(12,297)
133,047
181,927
12,017
32,155
44,172		 2021
£
(166,254)
56,703
-
72,781
129,484
(36,770)
68,925
32,155

The notes on pages 18 to 38 form part of these financial statements

Page 17

SIGHT SUPPORT HULL AND EAST YORKSHIRE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. General information

Sight Support Hull and East Yorkshire (the charity) is a limited company by guarantee incorporated in England and Wales and a registered charity. The charity's registered office is at 466 Beverley Road, Hull, England, HU5 1NF. The charity's principal activity is to help and support people with sight loss.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Sight Support Hull and East Yorkshire meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

Page 18

SIGHT SUPPORT HULL AND EAST YORKSHIRE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2. Accounting policies (continued)

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity.

The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.

Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.4 Government grants

Government grants relating to tangible fixed assets are treated as deferred income and released to the Statement of financial activities over the expected useful lives of the assets concerned. Other grants are credited to the Statement of financial activities as the related expenditure is incurred.

2.5 Tangible fixed assets and depreciation

Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Page 19

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2. Accounting policies (continued)

2.5 Tangible fixed assets and depreciation (continued)

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property - 2%
Motor vehicles - 25%
Fixtures and fittings - 15%
Computer equipment - 33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of financial activities.

2.6 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.

2.7 Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost represents the direct cost of the purchase of stock.

2.8 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.9 Cash at bank and in hand

Cash at bank and in hand represents monies held in current and savings accounts with instant access and petty cash.

2.10 Liabilities

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Page 20

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2. Accounting policies (continued)

2.11 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2.12 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes as follows:

The development fund has been designated by the board of Trustees to ensure that the Charity can maintain planned development of its services for the foreseeable future from investment income supplemented, if necessary, by the sale of investments. The fund is increased by the value of legacies received and accomodates charges in the value of all investments and is reduced annually by a transfer, if required, to the general fund to cover any deficit for the year.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

3. Critical accounting estimates and areas of judgment

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.

Tangible fixed assets are recognised at cost or valuation less accumulated depreciation and any impairment. Depreciation takes place over the estimated useful life down to the assessed residual value.

The carrying amount of the charity's fixed assets is tested as soon as changed conditions show that a need for impairment has arisen.

Page 21

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

4. Income from donations, grants and legacies

Unrestricted
funds
2022
£
Donations
21,632
Legacies
128,424
Grants
38,559
Coronavirus Job Retention Scheme
37,020
225,635
Unrestricted
funds
2021
£
Donations
23,288
Legacies
7,772
Grants
30,096
Coronavirus Job Retention Scheme
86,754
147,910		 Restricted
funds
2022
£
-
-
23,584
-
23,584
Restricted
funds
2021
£
-
-
80,064
-
80,064		 Total
funds
2022
£
21,632
128,424
62,143
37,020
249,219
Total
funds
2021
£
23,288
7,772
110,160
86,754
227,974

Page 22

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

5. Income from charitable activities

Unrestricted
funds
2022
£
Beech Holme Court
171,887
Catering Income
10,089
Day Group
14,501
196,477
Unrestricted
funds
2021
£
Beech Holme Court
179,079
Catering Income
3,143
182,222
6.
Investment income
Unrestricted
funds
2022
£
Investment Income
61,177
Unrestricted
funds
2021
£
Investment Income
56,703		 Total
funds
2022
£
171,887
10,089
14,501
196,477
Total
funds
2021
£
179,079
3,143
182,222
Total
funds
2022
£
61,177
Total
funds
2021
£
56,703

Page 23

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

7. Other incoming resources

Other Incoming Resources
Other Incoming Resources		 Unrestricted
funds
2022
£
30,312
Unrestricted
funds
2021
£
13,058		 Total
funds
2022
£
30,312
Total
funds
2021
£
13,058

Page 24

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

8. Expenditure on raising funds

Fundraising trading expenses

Unrestricted
funds
2022
£
Direct costs
22,213
Support costs
6,772
Wages and salaries
44,640
National insurance
3,302
Pension costs
3,013
79,940
Unrestricted
funds
2021
£
Direct costs
17,783
Support costs
6,957
Wages and salaries
43,877
National insurance
3,173
Pension costs
2,997
74,787		 Total
funds
2022
£
22,213
6,772
44,640
3,302
3,013
79,940
Total
funds
2021
£
17,783
6,957
43,877
3,173
2,997
74,787

Page 25

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

9. Analysis of expenditure by activities

Welfare and Services
Beech Holme Court
Welfare and Services
Beech Holme Court		 Activities
undertaken
directly
2022
£
305,290
153,486
458,776
Activities
undertaken
directly
2021
£
307,822
154,127
461,949		 Support
costs
2022
£
113,470
14,184
127,654
Support
costs
2021
£
119,690
14,962
134,652		 Total
funds
2022
£
418,760
167,670
586,430
Total
funds
2021
£
427,512
169,089
596,601

Analysis of direct costs

Staff costs
Other direct costs		 Welfare and
Services
2022
£
209,222
96,068
305,290		 Beech
Holme
Court
2022
£
23,689
129,797
153,486		 Total
funds
2022
£
232,911
225,865
458,776

Page 26

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

9. Analysis of expenditure by activities (continued)

Analysis of direct costs (continued)

Staff costs
Other direct costs
Analysis of support costs
Staff costs
Other support costs
Staff costs
Other support costs		 Welfare and
Services
2021
£
231,019
76,803
307,822
Welfare and
Services
2022
£
59,293
54,177
113,470
Welfare and
Services
2021
£
64,032
55,658
119,690		 Beech
Holme Court
2021
£
24,886
129,241
154,127
Beech
Holme
Court
2022
£
7,412
6,772
14,184
Beech
Holme Court
2021
£
8,005
6,957
14,962		 Total
funds
2021
£
255,905
206,044
461,949
Total
funds
2022
£
66,705
60,949
127,654
Total
funds
2021
£
72,037
62,615
134,652

Page 27

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

10. Auditors' remuneration - governance costs

2022 2021
£ £
Fees payable to the Charity's auditor for the audit of the Charity's annual
accounts 4,500 4,500

11. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2022
£
326,649
13,987
9,935
350,571		 2021
£
353,425
14,351
10,213
377,989

The average number of persons employed by the Charity during the year was as follows:

2022 2021
No. No.
Total 25 25

No employee received remuneration amounting to more than £60,000 in either year.

The total amount of benefits (including employer pension contributions and employer national insurance contributions) received by key management personnel for their services to the charity was £116,000 (2021 - £115,000).

12. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2021 - £NIL) .

During the year ended 31 March 2022, no Trustee expenses have been incurred (2021 - £NIL) .

Page 28

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

13. Tangible fixed assets

Cost or valuation
At 1 April 2021
Additions
Disposals
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
On disposals
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021		 Freehold
property
£
557,270
9,323
-
566,593
332,769
8,576
-
341,345
225,248
224,501		 Motor
vehicles
£
137,352
-
(28,555)
108,797
105,579
17,000
(28,555)
94,024
14,773
31,773		 Fixtures and
fittings
£
155,981
-
-
155,981
129,588
12,407
-
141,995
13,986
26,393		 Computer
equipment
£
14,473
2,974
-
17,447
12,043
2,524
-
14,567
2,880
2,430		 Total
£
865,076
12,297
(28,555)
848,818
579,979
40,507
(28,555)
591,931
256,887
285,097

Page 29

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

14. Fixed asset investments

Cost or valuation
At 1 April 2021
Additions
Disposals
Revaluations
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021		 Investment
portfolio
£
2,272,764
1,071,820
(1,213,431)
122,100
2,253,253
2,253,253
2,272,764

The overall disposal value in the year represents the net effect of cash transferred from the portfolio, the gains/losses on disposal of investments in the year and other income and charges arising from the holding of investments.

The change in market value represents the overall change in the valuation of investments held and the investment management charges in the year paid out of the portfolio of £13,904.

Investments are represented by:
UK Fixed Interest
Overseas Fixed Interest
UK Equities
Overseas Equities
Emerging Economies
UK Property
Alternative Assets
Cash		 2022
£
174,226
124,419
662,192
626,794
40,392
145,133
315,055
165,042
2,253,253		 2021
£
296,380
97,258
694,278
766,471
49,035
94,015
246,291
29,036
2,272,764

Page 30

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

15. Stocks

2022 2021
£ £
Stock 13,525 11,158

16. Debtors

Due within one year
Trade debtors
Prepayments and accrued income		 2022
£
1,803
11,565
13,368		 2021
£
5,112
20,635
25,747

17. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
Deferred income at 1 April
Resources deferred during the year
Amounts released from previous periods		 2022
£
5,320
4,091
984
44,818
55,213
2022
£
69,878
13,451
(49,441)
33,888		 2021
£
2,047
4,312
437
78,484
85,280
2021
£
-
69,878
-
69,878

Income deferred in the year relates to grant income received in advance.

Page 31

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

18. Statement of funds

Statement of funds - current year

Unrestricted
funds
Designated
funds
Designated
Funds - all funds
General funds
General Funds -
all funds
Total
Unrestricted
funds		 Balance at 1
April 2021
£
2,527,731
-
2,527,731		 Income
£
128,424
385,177
513,601		 Expenditure
£
(13,904)
(626,779)
(640,683)		 Transfers
in/out
£
(241,602)
241,602
-		 Gains/
(Losses)
£
113,536
-
113,536		 Balance at
31 March
2022
£
2,514,185
-
2,514,185

Page 32

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

18. Statement of funds (continued)

Restricted
funds
Liz and Terry
Bramall
Foundation
The Rank
Foundation
Reaching
Communities
Lottery Funding
Total of funds		 Balance at 1
April 2021
£
4,088
339
9,483
13,910
2,541,641		 Income
£
-
-
23,584
23,584
537,185		 Expenditure
£
(1,486)
(71)
(24,130)
(25,687)
(666,370)		 Transfers
in/out
£
-
-
-
-
-		 Gains/
(Losses)
£
-
-
-
-
113,536		 Balance at
31 March
2022
£
2,602
268
8,937
11,807
2,525,992

The designated development fund has been designated by the Board of Trustees as a development fund to ensure that the Charity can maintain planned development of its services for the foreseeable future.

The general fund represents the free funds of the Charity which are not designated for particular purposes.

Resticted Funds:

Liz and Terry Bramall Foundation - Grant to cover the cost of CCTV which will be expended over a number of years as the capital cost is depreciated.

The Rank Foundation - Grant to cover the cost of a bariatric chair which will be expended over a number of years as the capital cost is depreciated.

Reaching Communities Lottery Fund - Lottery funding to cover various SocialEyes costs, together with the cost of a minibus which is being depreciated over its estimated useful life.

Page 33

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

18. Statement of funds (continued)

Statement of funds - prior year

Unrestricted
funds
Designated
funds
Designated
Development
Fund
General funds
General Funds
Total
Unrestricted
funds		 Balance at
1 April 2020
£
2,444,357
-
2,444,357		 Income
£
7,772
392,121
-		 Expenditure
£
(13,002)
(574,561)
(587,563)		 Transfers
in/out
£
(182,440)
182,440
-		 Gains/
(Losses)
£
271,044
-
271,044		 Balance at
31 March
2021
£
2,527,731
-
2,527,731

Page 34

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

18. Statement of funds (continued)

Restricted
funds
Liz and Terry
Bramall
Foundation
The Rank
Foundation
Reaching
Communities
Lottery Funding
Anna Maria
Charitable Trust
SocialEyes
Coordinator
Connect & Care
Grant
Schroder Charity
Trust
The Frances and
Cyril Bibby
Bequest
Total of funds		 Balance at
1 April 2020
£
5,575
446
11,650
-
-
-
-
17,671
2,462,028		 Income
£
-
-
-
10,000
67,613
2,351
100
80,064
80,064		 Expenditure
£
(1,487)
(107)
(2,167)
(10,000)
(67,613)
(2,351)
(100)
(83,825)
(671,388)		 Transfers
in/out
£
-
-
-
-
-
-
-
-
-		 Gains/
(Losses)
£
-
-
-
-
-
-
-
-
271,044		 Balance at
31 March
2021
£
4,088
339
9,483
-
-
-
-
13,910
2,541,641

Page 35

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

19. Summary of funds

Summary of funds - current year


Designated
funds
General funds
Restricted funds		 Balance at 1
April 2021
£
2,527,731
-
13,910
2,541,641		 Income
£
128,424
385,177
23,584
537,185
Income
£
7,772
392,121
80,064
479,957		 Expenditure
£
(13,904)
(626,779)
(25,687)
(666,370)
Expenditure
£
(13,002)
(574,561)
(83,825)
(671,388)		 Transfers
in/out
£
(241,602)
241,602
-
-
Transfers
in/out
£
(182,440)
182,440
-
-		 Gains/
(Losses)
£
113,536
-
-
113,536
Gains/
(Losses)
£
271,044
-
-
271,044		 Balance at
31 March
2022
£
2,514,185
-
11,807
2,525,992
Balance at
31 March
2021
£
2,527,731
-
13,910
Summary of funds - prior year
Designated
funds
General funds
Restricted funds		 Balance at
1 April 2020
£
2,444,357
-
17,671
2,462,028
2,541,641

20. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2022
£
Tangible fixed assets
249,034
Fixed asset investments
2,253,253
Current assets
67,111
Creditors due within one year
(55,213)
Total
2,514,185		 Restricted
funds
2022
£
7,853
-
3,954
-
11,807		 Total
funds
2022
£
256,887
2,253,253
71,065
(55,213
2,525,992

Page 36

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

21. Reconciliation of net movement in funds to net cash flow from operating activities

Net income/expenditure for the year (as per Statement of Financial
Activities)
Adjustments for:
Depreciation charges
Loss/(gain) on investments
Investment income
Loss on the sale of fixed assets
Decrease/(increase) in stocks
Decrease/(increase) in debtors
(Decrease)/increase in creditors
Net cash used in operating activities
22.
Analysis of cash and cash equivalents
Cash at bank and in hand
Total cash and cash equivalents
23.
Analysis of changes in net debt
At 1 April
2021
£
Cash at bank and in hand
32,155		 2022
£
(15,649)
40,507
(113,536)
(61,177)
-
(2,367)
12,379
(30,067)
(169,910)
2022
£
44,172
44,172
Cash flows
£
12,017		 2021
£
79,613
44,689
(271,044)
(56,703)
1,001
760
(7,859)
43,289
(166,254)
2021
£
32,155
32,155
At 31 March
2022
£
44,172

Page 37

SIGHT SUPPORT HULL AND EAST YORKSHIRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

24. Pension commitments

The Charity has established an auto-enrolment pension scheme for all employees with effect from 1 August 2016. The Charity has also made arrangements for senior executives to contribute to a group personal pension scheme.

The pension cost charge represents contributions payable by the Charity to the funds and amounted to £9,935 (2021 - £10,213). An amount of £985 (2021 - £437) was payable to the funds at the balance sheet date and are included in creditors.

25. Related party transactions

During the year a business with which Trustee M O'Grady is connected provided support and services to the charity totalling £5,968 (2021 - £14,811). At the year end there was a balance owing to the business totalling £678 (2021 - £Nil).

Page 38