Roglstered number: 00299291 Chartty number: 223668 SIGHT SUPPORT HULL AND EAST YORKSHIRE (A company Ilmlted by guarantee) UNAUDrrED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 SIGtrrr SUPPORT HULL AND EAST YORKSHIRE (A company Ilmlled by gu8ranleg) GoKrENTS Pag8 Reference and admlnlstralive dgtsils of the Charlty. ItgTrusl¢es and advlsers Trustees. report Independenl examlner's report stateM￿t of flnaD¢lal aclivltl85 9-10 Balance sheet 12-13 Statement of ¢ash Ilows 14 Notes to the Ilnanclal statemènts 15-35 SIGFrr SUPPORT HULL AND EAST YORKSHIRE IA company Ilmlted by guaran￿) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARtrY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025 Trustees E Adams Dr R Bumw laW￿lnted 24 Fthwy 2W24) A Grdy (resKJ￿y 12 Novemt*r 20241 H Haeney E Harrod J H¢￿ton D Longman A Massam M O'Grady M Revell D RoSe￿rg, c￿mian R R￿$911 C Winter Company Reglstered Number (M)29￿1 Charlty Reglstered Number Reglstèred Offl(* 466 Beverfey Ro￿1 Hull HU5 1NF Presldent PresKlent - Mr James OBE, HM Lord-Li8Utenant Df th9 East Rkjing of Yorkshire Wice President- Valerie W¢xKI Key Management Personnel Chief Executive- A￿SOn StannaKI Finance and Faulib8s Manager- Gill Wrlghl Ir￿me Generatk)n & Mathetir•J Manager. Angela Gr&Jory Independenl Ex8mlners Streets LLP Chartwed Actounlants arKI Stalutory Mxltors Halrfax House 30 George Streot Hull East Yorkshire HU13Ai Bankers HSBC Bank plc 3-4 Jameson Street Hull HU1 SJX Page 1 SIGHT SUPPORT HULL PJID EAST YORKSHIRE (A company Ilmlted by guorali￿) REFERENCE AND ADMINISTRATIVE D￿AlL5 OF THE CHARITY, ITS TRUSTEES AND ADVISERS (CO￿nNUED) FOR THE YEAR ENDED 31 MARCH 2025 Soli¢ltors Go8schalkg Queens Gartsns Dock Street Hull HU13DZ Investment advlsor8 RatF*)ones Wealth aTKI Inv8th￿t Management 30 Gresham Street London EC2V 7QN Page 2 SIGTrrr SUPPORT HULL AND EAST YORKSHIRE (A company Ilmlted by guarantee) FOR THE YEAR ENDED 31 MARCH 2tr25 The Board of Trustees pr￿￿t their rep)rt and ane5 Wealth & lrniestrnent Management discretion lo manage tre FX)rtldio on th8 low side of rnedRITn rfsk. due to challenging Ma￿ets a realistic return of £64,992 for this finwK1￿ ygarwas anticipai&J bLrt the &tual rebjm was £69.179. O. FUTURE PLANS During her first year running the Charity, Chief ExwJtiv8 Aison Stannard, has I[￿reaSed networf(Ing oswortunities lo wsure the charity is al ￿ forelronl ol conversations on how to SL4)Wrt people ￿th vlsual impwiments In Hull and East Yorkshire. Ajison continues to kjok for owrtunities to 4Mden our scop8 a￿1 has made and (x)nlinues lo make new cOn￿lOn$ and Partnersh￿ to ￿hleve this aim. Pago 6 SIGlff SUPFIORT HULL AND EASf YORKSHIRE (A company limlted by guarantee) TAUSTEES. REPOltr Ic0￿1NUED) FOR ThE YEAR ENDED 31 MARCH 2025 E. SThUCTURE, GOVERNANCE AND MANAGEMENT Govemlng Document The Charty Is a company limited by guarantee govern￿ by Its Momorandum arky Art￿leS of Assoclation. It is a register￿ charity with the Charity COMMI￿On. The liabifity of the m8mb&rs In the eveni of the Charfty belng wouThY up is limri&J lo a sum not exc￿Ing £10. Method of A4>polnttr*nl or Electlon of Truslegs Potentid new Twstees comFJete a detailed a￿￿￿alKIn lo￿ aThJ interviow process designed to klenlmy th¢ koy skllls and exper￿nCeS they are at4e lo bring io the Charity. The aFvointment of a new Trustee is made by majority vc)te ￿ a quorate meeting ol the Board of Trustees. 0￿e aw)oirted, Trustees are put forward lo be elected by members at the subw]uent Annual General ￿eti￿j and submItt￿l for rtrelection every three years thereafter. Poll¢l&s Adopted tor the Induc15on 8fKI Tralnlng ol Trusteeg After appoinlmenl. new Trustees are wovhyed wilh a raThJe of infomatk)n to suwort them in Ih8lr role as a Iruslee. New Trugte8s recewe an ind￿t￿n coveritYJ Ihe sta￿tOry responsiblitl8s of trustees, the r¥b￿n docLJments which set out the Operation￿ framework of the Chartty Sndudiro the Memorandum and Articles of Association, the fun(5ng structure of the Charfty and future plans a￿1 objectives. Tfustees are kept up lo dale through regular Board Meetings. Organlsatlon The comFX)sition of Ihe &)ard of Twslees Is regularty r8vie¥bwl to ensure an approprialo level of skSlls a 8xpertise Is avJlable to the Charity. The Board nom)ally meets four times per year. A Chiof Execut￿ Is appointed by the T￿Slee5 to manage the day lo day Operatior￿ ol the Gharity. To facilitate effectwe yrations, the Chief Executive, together *Mth other m8mb8rs of Ihg Senior Managemenl Team, have delegated autlwrity for operational matters including finance and emp4oymenL Pay Pollcy for Senlor Staff The directors consider the Board of Tmstees. WIK) are the CharWs rfireciors. and Ihe Senlor Management Team as the key tllanagement personnel ol Ihe Charity in dwrge of iffirectiro and cx)nlrolling, running arKI operating the Charity on a day lo day basis. All (*rectors give I￿r time freety and no director r￿e1Ved remuneration for their S0￿ces to the Charity in the year. Det￿L8 of drectors, exp8nses and related paty transactions are disclos8d in note 25 to the accounts. Th8 pay ot ￿ senior staff is wewed annually. as for all the p￿d employeos of the Charity. Salary increases in ex(￿sS of any generaj cosl of award are onty made where an individual's responslbilitles have changed signifi¢andy. Page 7 SIGtrrr SUPPORT HULL AND EAST YORKSHIRE IA company Ilmlted by guardnteo) TRUSTEES REPORT {COKnNUED) FOR THE YEAR ENDED 31 MARCH 2025 Tru8tees Re8ponslblllUe8 In Relatlon to the P*count8 The Trustees (who aro Directors ol the company for ￿ wrposes of company taw) are responsble for preparing the Trustees. Report and the financial slatemenls in ac￿rdance wih appl￿18 law and Uniied ￿ngdoM Ac￿)uNting Slandar(ts (United ￿r￿0M Generalty A(tept&J ACC￿n11ng Practic*). The law 4Dplicable to charities in EnglarKI and Wdes require5 fv Trustees lo prepare finarKial slalements for each linanclal year ￿TCh give a tNe arn1 fair view ol the slate of aff￿rS ol the Charity and of its incoming resources and apF￿1caliorn of reswrces ft)r that peri(NJ. In preparing th￿ financlal statements, the Trustees are requir￿ to.. select suitable aco)unling wAiues and aprAy them consislenty. obsorve tho rnelhods and wnciples of the Charibes SORP. make I￿gements and estimates that are reasonth a￿1 p￿￿OnI. stale whether aptAieabl¢ a¢eounfjng standards have teen follow￿. Subl￿t lo any matorial departures disclos&1 and eX￿ained in t1￿ finan(aal slatgments. prepar8 th8 financial stalemerrts on the wng co￿eM basis unless il ks InaFwropriate lo presume that Ihe charity *ill continue in cyeralN)n. The Trustees are resFon5ftA9 lor keeFMfvJ Fryer wx)unti]g r￿X)rdS which di8dose wrth reasonablg acwraoy at any Ilme th6 financial posflion ol the Chaiity arKI to enalje them lo ensure Ihat the financial statements CoM￿Y with tho Companles Act 2006. TW are also reswnsble lor safeguarding the assets of the Charity and hence for taking ￿asOnable steps for the wevention arml det￿tK)n of fraud and other Irregularities. )proved by order of the members of the koard of Trustees on 12 A￿uSt 2025 and sh3ned on their behalf by: D Rosenbery Chalrnian Page 8 SIGTrrr SUPPORT HULL AND EAST YORKSHIRE IA company Ilmltod by guarnntee) INDEPEND￿ EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 Independenl examln*s rep¢xt to thg Trustees ol Slght Support Hull and Ea￿ Yo￿hlre ('the Chartty'i I reFX)rt 10 tho Charity Trustees on my examlnatN)n of th8 accounts ol th8 Charity for the year ended 31 March 2025. Respon81bllllles and basls of report As the Tnjslees ol the Chan'ty larn1 its drectors for th8 wfFX￿eS of company lawl you aw responsible for the preparalon of the aeL￿nIS in aCcOrdar￿ the r4uirements of the Compani8s Act 20CkS (Ih8 2006 Acll. Having satigtied myself that the accounts ol the Charity are rK)I r9q￿red to be a￿Arted under Part 16 of th9 2￿6 Act and are ellglble for Indopenderrt examinallon. I retort in respecl of my examination of the Chaiitys accounts carried out under section 145 01 the Charibes Act 2011 Ilhe 2011 Acl'}. In Car￿ry out my examination I have followed the DirectK)ns given bythe Chartty Commiwon urwjèr sectlon 14515llb) of the 2011 Act. IrK*ndent examlngfs staton*nt Since the Charftls gross income excethj £250,COO ￿)ur examiner musi be a member of a body listed in section 145 01 the 2011 Act. I confimi that l am qU￿rf￿j to undertak8 the examinatio￿ because l am a member of the ICAEW, whKh Is on¢ of tho ￿$t￿j Lxyjies. I have comF4Bted my examinalion. I confirm that ￿ matters have como to my attention in o)nn¢ction with the examination gMtYJ me caw to Ixlieve: a￿Ounting r￿ordS Were tN)t kw in reswt of the Charity as by S￿tr)n 386 of the 2006 Act,. or the accounts do not accord with I￿Se rwds., or the accounts do not comply wlh the accounting requiremerrts of sectron 396 of the 2006 Aci other than any requirement that the aco)unts gNe a Irue arKI fa'rf view which is not a matter Considered as part ol an independorn examlnalon., or the accounts have not been prepared in accordance I￿1h Ihe Mell￿jS and princ4tA8s of the Statement ol Recommended Practice for acwjnting atxl rep￿1￿ by charities laFVicable lo charities preparing their awourrts in a(xordan(x with the Finwal Rep)rting StaThJard ap￿alle in Ihe UK and RepUl￿1C of Ireland (FRS 10211. I have no concems and have come across no other matters in connection wth the examination to whlch attentK)n S￿uld drawn In roFM)rt in order to enat4e a pryr uMlerslan¢*ng of the accounts to be roached. Page 9 SIGtrrr SUPPORT HULL AND EAST YORKSHIRE (A ¢ompany Ilmlted by guarnntee) INDEPENDW EXAMINER'S REPORT {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2025 This report Is sdely lo the Charitys Truslges. as a Imxty. in acwrdar¥x wkh Part 4 of the Charities (Accounts and Reports) Regulations 2008. My V￿rk has I￿en undertaken so that I might stale lo the Charity's Trustees those matters l am required lo state to them in an Independent examiners report a￿1 for no other purpose. To the lullesl extent permihed by Liw, l ¢JJ not a(W OT assume resFonsibility lo anyo￿ othgr ihan the Charity and tho Charf(Is T￿￿teeS as a trKKty, for tny work or for this repoL Signed= Dat&4: Robgrt Anderson FCA Streets LLP Hdifax House 30 George Street Hull HU13PJ Page10 SIGTrrr SUPPORT HULL AND EAsf YORKSHIRE (A company Ilmlted by gUarar￿e) STATEMENT OF FINANCIAL P£TivmES {INCORPOFV4TING INCOME AND EXPENDITURE ACCOUKn FOR THE YEAFI ENDED 31 klARCH 2025 Unrestrl¢ted lunds ResIr1￿ed funds 2025 Total funds 2024 funds 2025 Noto Income from: DOnat￿nS, grants and legacies Charilatde actNib8S Investments Oth¢r Income 154,156 105.024 259,180 zn,839 69,179 $9,476 428,682 268,913 62.357 50.527 69,179 59,476 Total Income 105,024 665.674 810,479 Expendlture on: Raising funds Charitable a¢twliies 92,574 6S,469 2,574 699.765 90.635 655,925 70296 Total expendltura 70,296 792,339 746.56 N8t (eXp8ndlture￿nCOMg before net galns on Investments N8t gains investments (161,393) ,149 34.728 {126,6651 2&149 63.919 40,038 Net movement In funds 1136.244) {101￿16) 103,957 Recondllatlon of funds: Total funds brought forward Nel movement in funds Illn462 {1&244) 131,0 34,728 2201,462 (101,516) 2,097,505 103,957 Total lund$ ¢arrled fon¥ard 1,934218 165,72B 2,099.946 2.201,462 The Statgm8nt ol f n￿￿la1 ￿tiVitI￿S inclLKl8s all g￿nS and k)sses w(NJniwl in the year. The noteg Dn pages 15 to 35 fomi part of these finwKxai statements. Page11 SIGHT SUPPORT HULL AND EAST YORKSHIRE (A company limited by gu8rantee} REGISTERED NUMBER: QIY299291 BALANCE SHE AS AT 31 MARCH 2￿25 2025 2024 No Flxed assèts Tangiblo assets Investments 19 14 361936 1,757.082 2t6,002 1,966,462 1120,018 2, 182.464 Current assols Stocks Debtors 15 16 21.415 Y9,969 23,918 28,186 Cash al bank and in hand 18,690 65￿2 72,075 Cre(fiiors.' amwrrts falli1￿ i*J8 vAlhin one year 17 {85514> {&8,075) Nel Ilabllltle8 188sets {20,072) 18,9 Tot8185S9ts less current ￿bIlItIeS 1099 2,201,462 Net as8ets excludlng pgnslon asset 1099946 2,201,462 Total nèt assets 1099,946 2,2tr1.462 Page 12 SIGlff SUPPORT HULL AND EAST YORKSHIRE (A company limlted by guarantee) REGISTERED NUMBER: IKV99291 BALANCE SHEEf (CONTINUED) AS AT 31 MARCH 2025 2025 2024 Charlty funds Hestricted lund5 Unrestricted fvjnds 18 18 168728 1,934218 Isi,000 2,070,462 Totsl funds 2M99,946 2,201.462 The Charty was ontitled to exemrrtK)n from a￿lIt u￿18r section 477 of the Compthos Act 2006. The memters hav8 not wuired the company lo d)tain an aLyJit for th& year in qu¢sUon in acCOrd￿￿e with section 476 of Companlas Act 2(MJ6. Th8 Trustegs ackn¢￿￿j￿e tsr reS￿r￿lI Mlilie5 for ￿mp￿[￿j with the requiremonts of the Act rèspgct io accountlThJ recy)rds and w9parat￿n of linwKial statements. The finandal gtalements have been prepared in ac(y)r(kng ￿th the t￿0￿s1On8 applicable to entit16s sublecl lo th8 small companies r￿lMe. The flnancld statements wero awroved arKI auth￿iSed for issue bytho Trustees and signed on Iheir behalf by: D Rosenbery Chairman Dale: 12 August 2025 The notes on pages 15 to 35 lorm part of fina￿7 slatemenls. Page 13 SIW SUPPORT HULL AND EAST YORKSHIRE (A company Ilmlted by guarantee) sTATEmE￿r OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 21Y25 2025 2024 Cash flow8 from owatlng actlvltles Net cash used in operalng actiwlies (139,561) Cash flows from Invesllng actlvtllg5 Investment income Purchase of tangitle fixed assets Nel cash {inllowl i withdrawn from investment [￿0110 69,179 (16&560) 22&445 62.357 (2,781) (82,000) Not cash provlded byl{used In) Invegllng actlvllles 130,064 (22.424) Change In cash and cash equlvalents In the year Cash and cash e(wivalenls at the b￿3Innir￿j of the year {9897) 186 4.119 24.067 Cash and cash equlvalents al thg ond of the year 18,689 28,186 The notes on Kys 15 to 35 lo￿n part of ffinandal slatwnents Page 14 SIGfrtr SUPPORT HULL AND EAST YORKSHIRE (A comwny Ilmlted by guaranteg) NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 General Inforniallon s￿h1 Support HUU a￿1 East Yotkshire {th8 charity) is a limiled company by guarantee incorporattyj in England and w￿eS aN1 a rell4slered charlty. The chaws reglstsred otlice is al 466 Beverley Road, Hull. EThJland. HU5 1NF. The charivs acbwty is to h* and p8wl8 ¥￿th s#Jhl loss. Ac¢ountlng polldes 11 Basls ot propwatk>n of financlal statements The linandal statements have been prepa￿1 in acwrttsr￿e bsilh Ihe Charities SORP IFRS 1021- Accounting and ReFN)rting by Charibes: &atement of Recommended Practice applicable to charities preparing Ih&r ac(xJurts in accordarKe wth Ihe Financ￿1 ReportiThJ Stand￿d applicablg in the UK and Republic of IrelarKI IFRS 102): Iho Finandd RetK)rtlng Standwd appithle in the UK and Republ￿ of IrBIar￿ (FRS 1021 arKI th8 Companies 2006. s￿ht SuHx)rt Hull and East yO￿shIre meats lh8 definition ol a putlic bengfil entty urKkr FRS 102. Assets and liatslities are inltLally recognlwl al hbstorlcal cost or transaction vajue unless olherwse stated in the relevant a(￿OU￿b.￿g pdioy. 22 Incomè All Income Is r￿n￿l On￿ the Chartty h&8 entrtlement to the It￿Me, it Is pyobable that the Income wll recwed aTKJ the amount of i￿)me r￿1Vable can be measured reliatly. The recognitwjn of incom8 frDm I￿a￿eS is d8[￿l￿nI on establishing ent11￿Mant, the probatAlity of receipt a￿1 the abillty 10 estlmale wrth sulli¢ienl accuraty ihe amount receivat4e. Evidence of entidement to a legacy exists whgn the Chartty has sutficienl wdence that a gift has been left to them (through knovAethJe ol the exisknce of a valid ￿]1 and the death of the benefaclorl and the executor is satisfied that the property in question wll not be required lo satisfy C1￿mS in the estate. Receipt ol a legacy must be rwniwj when It is probable that11 received and the fair value of the amount receivabl8, which will generalty the ex[￿tsd cash amount to be distribulod lo the cha￿ty, can be reliabty m8asur&l. Grants are Ineluded in the Statement of financial actsVil￿S on a receivable basis. Th@ balance ol iwome rewvgd lor speciffic pU￿)seS t4Jt not expetKled during the per￿￿ is shown in the r¢levanl funds on Ihe Balance sheet. Where irthme is receiv￿1 in adVa￿e of enlillement of receipt, ils recognition is deferr￿ aThJ included in uedilors as deferred income. Where enlillement occurs before income is weived. the 1￿me ts accru&J. Other income is reuxJniswJ in th9 WKKJ in whK* il i% rocgvable and to the extont thè good8 have t¢en pro￿d￿ or on comtle1ion of Ihe servw. Page 15 SIGHT SUPPORT HULL AND EAST YORKSHIRE (A company Ilmlled by guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles (cOnt1Th￿l) 13 Expendliure Ext*ndilur8 is recognised once there Is a legaf or constructive obligation lo Iransf8r economic benefit to a third party, it is prthjable that a transfer of eCOr￿m￿ benefits wll be required in settlement and the amounl of the (A)*Jation can ￿ measured rdiabty. Expe￿JitUre is classrfied by activity. The costs of each acxmty are made w of the total of ¢*rect Costs arKI sharvj costs, Including support Ix)sts invcfved in undertakiryJ each &tivtty. Direct ￿81S attrilxjtthe to a single activity are Jlocated directly lo that ackn'vtty. Shawl costs ¥th￿h ¢￿tribUte to more than on8 aclnrity and support cost5 which are not attrilxjtabk to a singi8 ac11￿ty are apFrt)rboned bptW8en those a¢￿vilieS on a basi5 consistent with the use ol resources. Eypendsture on rai8ing furKls i￿ll￿leS afi exF￿MrrtUre I￿UrT(￿l by the Charity 10 raiso fun(ts for Its charitable purp[￿eS and I￿lud0S ¢))sls ol all ￿￿1ra[sIng activthes events and non-charitatje trading. Expgllditufft on charitable actmbes i5 Incurr￿ on drectty urvJ8rlaking the aclNities which further the GhariVs obje¢llves. as well as any asswiated swrt (x)sls. All experNJilure is incluin of irrecoverat48 VAT. 14 Tanglble flxed as8etS and deweclatlon Tangib￿ fixed assets ￿$[ir0 £1:(KIO or more ar@ capitali￿1 and re(xNJnised when fl￿re economic benefits are wobaNe arKI the rx)st orvalue of the asset can be measured reliably. Tangible fVX￿ assets are inttially rewJrised at cost. After reeogrthtk)n, und8r the cost mcdo1, tangible thxed assets are measured at cost less accumulated depreciation and ary accumulated impairnent bsses. Al Costs incurred to bring a larTrgible fix￿1 asset into its inleTrtsJ worf(Ing condib'on sh￿Id be Incl￿&￿ in the measurement of c#)sL Deprwatlon 18 charged so as lo all(Thte the cost ol tangl￿8 fi¥￿ assets less their r85iduaf valu8 over th￿r eslimaled usefvl Ir￿. usiro the slrdwJht4ine meth(d. DePr￿allon Is prOvKI￿ on the folbwiNJ basis: Freehold prfyety Motor vehicles Fixtures and fittlngs Comwtr equpmenl 15% 33% The assets. resithjd vajues. uselul INe5 and deweciation Mel￿dS are reviewed, arml adlusled prospectively if appropriate. or il Ihefe is an i￿ation of a s￿SnifiCant chaThJe since the last reporting dale. GaIr￿ and losses on dsposals are determined by comparfng the proceeds with the caryng amount arKI are r￿gnIs9￿ in the Statement of th'nanoa acimlies. Page16 SIGHT SUPPOFrr HULL AND EAST YORKSHIRE (A wmpany Ilmlied by guar8ntsol NOTES TO THE FINANCIAL STATEUEMrs FOR THE YEAR ENDED 31 MARCH 2025 Awountlng pollcleg Iconllnuedl 2.5 Investments FIx8d asset investmwts are a tomi of finanoal iiLstmmenl and are inltlauy re¢ognl*l at Iholr Iransaction eosl ￿ subsequenuy measkJr&l at fajr value al the Bdance sheet date, unl8ss the vdue cannol ￿ rneasured reliably In which case il k% measurad al wst less Imwmient. Invesknent galns and losses, whether redised or unreJi88d, are comblned presented as 'Gainsl{Lossesl on Inveslmenls. in the Statement of final￿￿ £6 Stockg Stock8 are valu￿1 al the lower of cost aTrJ net rea1w)￿ y￿u8 after maklng due allovrarKe for Obs0￿ slow.mowrvJ slc¢ks. Cost rewnts the di[￿1 Gost of the purchase of 5tt￿k. 2.7 Dobtors Trade and other deblors are rwnis¢d at th8 Setllement amount after any discount offered. Prepayments are vdued at the amount wepaid not of any trath dBcouTts due. 2.8 Cash at bank and In hand Cash at bank and in harKI represenls Mon￿ held in cur￿n1 and savirNJ5 aGownts wlh instant a(￿S ￿ petty cash. 29 Llabllltles alxknlies are r￿Jnis￿l vth8n there is an ot4KdatNM at the BalanrE sheet date as a result of a pa8t evenl, if is prctiable thai a transfer ol eC0Th)m￿ bet￿11t y￿ll be required in settlement, and th8 amourbt of the setU8ment can estim&￿ rèliaw. Liablrtigs arg recogr)Is￿ at the amount th￿ the Charty antici)al8s it will pay to S8tt18 the dobt or the amount it has rewved as advantyl payments for fv g(x)ds or services it must PTOVKIe. 210 Flnancial Instruments The Charity only has ffinancial assets arKI finatxial liabilitEs of a klnd that qualrfy as bas￿ financi instruments. Ba* financial instruments are intti￿lY r￿nISed al Iransaction value and subsequently MeaSur￿j al thwr setuemenl valu8. Page 17 SIGtrrr SUPPORT HULL AND EAST YORKSHIRE (A company Ilmlled by guarantee) NOTES TO THE FINANCIAL sTATEmEP￿s FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles {contlnuèdl 111 FuTrJ accountlng General fU[￿S are unr8slrfcted funds whlch are avallabb for use al the discretion ol the Trustees in furtherance of the gen￿ ciyectives of the GharEty arKI have not bèen dosignaled for other purposes. DeS￿j￿a￿1 funds wm￿1$8 unrestiicled fvnds thai have been set aside by the Trustees for particular purposes as follows: The devekwmerrt fund has been c*￿at￿ by the tx)ard ol Trustees lo ensure that the Chaiity can mwntain planned develcpmenl of hs servtces for Ihe foreseeable lulure from investment income suptlemented. If necessary. by the sale of investments. The futKI is Increasgj by the valuo of legacies recewl and ac¢omrKI￿eS changes in the value of all investments and is r￿U¢ed annually by a Iransler, if required, to the gwral futKI to cover any deficit for iho year. ReSEr￿t￿ fur￿5 are funth which are to ￿ used in accordance vrith speclflc restrictK)ns imwsed by thnors or which have been raised ty the Gharity for parb(xJlar purposes. The cosls of raising and administering sL￿h hjnds are charged against the SF￿[￿ fund. The aim and use ol each restricted fund is set out in the notes to the finanoal slatewnents. Invesknent income. gains al￿ kJ&ses are alkxat￿I to the apwoprlats fuThJ. CrJtlcal accounting estlmat8s and areas of ludgn*nl Estimates and juojmerts are continuah* evaluated and are based on histor￿[ 8xperkgnce and othor factors. in¢ludiTrJ ext￿lationS ot future events that are believed lo be reasonable under the circumstances. Criilcai accounting eslimatss aTrJ assum￿ons. The Charity makes estimates arKI assumpbons ¢0￿Mir￿j the fubjre. The resulting acuuntiThJ esttmales and assumptions will. by deffinit￿, sehjom equal fv r￿￿ted aEttJal results. Th8 estimates and assumptions that hav6 a *nifthit risk ot rausiry a material adjuslmenl to Ihe ¢arrwng arnounls ol assets and liaLMlltlos ￿thin the ne￿ ffinarKi￿ year are ￿SCusS&j bekMI. TarwJible fixed assets are reo)gnised at cost or valuatton 18ss accumulated tskyedailon and any Impami&*. Deprecialion takes pl￿ over the estimated usefvth lrfe th)wn lo the asses￿1 r8sidual value. The caTh￿ng amounl ol the chwills ftxed assets is as scon as chatVJ8d cOr￿rtIo[l% show ihat a n8ed for Im￿rMent has arwn. Page 18 SIGFrr SUPPOFrr HULL AND EAsf YORKSHIRE (A company Umlted by guarnnlee) NOTES TO THE HNANCIAL STATEMEiirs FOR TrIE YEAR ENDED 31 MARCH 21Y25 Incomo from dornllons. gmnts and legacles Unrestrlcted Rostrlcted funds funds 2025 2025 Total funds 2026 Donations Legaryes Grants 32,056 91,512 135,612 26.103 95.997 65.409 39,615 154,1 105,024 259,180 Unrestricteiy Restricted funds lunds 2024 2024 Total funds 2024 Donation8 Legaues Grants 49,011 143.768 39,571 49,011 280,222 99,449 136,454 59.878 196,332 428,682 Pago 19 SIGFrr SUPPORT HULL AND EAST YORKSHIRE (A company limiied by guoronteg) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAFICH 2025 Income from ch8rliable aclmtlos Unrestrlcted fund$ 2025 Tot81 funds Total fiJnds 2024 Beeth Holme Court CateriThJ Income Day Group 230.549 21.142 26.148 230,549 223.895 21,142 Y9,704 26,148 25,314 277,839 277,839 268,913 Investmenl Income Unrestricled funds Total funds 2025 Toral lurjds 2024 Investmern Income 69.179 69,179 62,357 Othor Incomlng resources Unr8Strlcted lunds 2025 Tolal funds 2025 Tol8J fvnds 2024 Other Incryning R8s￿JrCes 59,476 59,476 50,527 Page 20 SIGFrr SUPPOFft HULL AND EAST YORKSHIRE (A company Ilmlied by guarnntee) NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Exp￿d￿ture on ralslng fund$ Fundralslng tradlng exp￿e8 Unroslrlcted funds Total funds Total funds 2024 Direc4 ¢0sts Support cosls Wages and salarles Nationa insurdnce Penslon costs 24,OSg 8,920 55,IPAI 3,918 523 24.053 8,920 55,160 3,918 523 26,411 8,787 50,573 2,918 92,574 92,574 90,635 Anaty8ls of ¢xperKliture by aclmtles A¢tivilles undertaken dlrectly Support costs 2025 Total fund$ Welfar6 and SeMGes Beech Holme Court 338.370 185.741 156.138 19,516 494.508 205,257 524,111 175,654 699,765 Page 21 SIGFrr SUPPORT HULL AND EAST YORKSHIRE {A comp8ny Ilmlled by guarante&) NOTES TO THE FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 MARCH 2025 Ana]ygls of expenditu￿ by acliviiles {corhtinued) Activlt undertaken Supwrt direclfy costs 2024 2024 Total 2024 Welfare and SeNces Beech Holme Court 300.552 184,288 152,077 19,008 2(YJ.296 484.840 171,Q85 655.925 Analysis of dlrecl costs Welfare and S8Nlces %r25 Holme Court 2025 Total funds 2025 Staff costs Other (Irect costs 242,204 96.166 28,279 157.462 253,628 338.370 185,741 524,111 Wellare ano Seryices Holme Cotsrt 2024 2024 Totaj funds 2024 Staff costs other direct ￿sts 209, 155 91,397 29,087 155,201 238,242 24598 3fJO.552 184,288 484.840 Page 22 SIGFrr SUPPORT HULL AND EAST YORKSHIRE (A company Ilmltgd by g￿rantee) NOTES TO THE FINANCIAL STATEMETr¥rs FOR THE YEAR ENDED 31 MARCH 2025 Anatysls ot oxpendllure by actlvlllos (contlnued) JJaly818 ol support C08ts Beech Holme Court Wglfaro and Sgrvlces 2025 Total lunds 2025 Staff costs Other supwrt costs 84,775 71,363 10.596 8.920 95,371 80,283 156,138 19,516 175,654 Total fvnds 2924 Soryw Holme Courl 2024 2024 Staff costs Othgr suFp)rt costs 81,7TJ 70,304 10,221 8,787 9Y,994 79,091 152.0 19,008 171,085 Page 23 SIGFrr SUPPORT HULL AND EAsf YORKSHIRE (A ¢ompany limlted by guarantee) NOTES TO THE HNANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 10. Independent examlnerfs remunw8llon 2025 2024 Fees payable to the Charitys inde￿ndent examiner for the iTh*pendent examination of the Charitys annu￿ a(￿Unts 3.750 11. Stafl costs 2025 2￿4 Wages and salaries SOCI￿ security costs Gontribution lo defined contribution pe￿￿)Tr sc*eme5 396,972 21,827 358,442 17,593 9.638 425,455 385.673 The aver￿8 nUm￿r of persons emtAoJvJ by the Chartty thriro the yearwas as follows: 2025 No. 2024 No. Tot 23 No emFloye9 remuneralijn amwnliNJ to more than £60.000 in ehher year. The total amount ol ￿nefts lincluthng emF4)yer pOr￿lon L￿trihlrt1OnS and emFloyer na1ional insurance c0rbtri￿1IollS1 r￿Ved by key management Personnel for tsir Se￿iceS to the charity was £132,038 {2024- £123,319). 12. Trustees. remunerntlon and expeiises Durlng the yvdr, no Twstees receNed any remuneration or other benefits (2024- £NIL). During th8 year 8nd￿j 31 March 2025, no Tr￿ exFwws have been iTrJJrred (2024 . £NIL). P￿8 24 SIGFrr SUPPORT HULL AND EAST YORKSHIRE (A company Ilmlled by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 klARCH 2025 13. Tanglblg flxed 888el8 Freehokl Motor Flxtures and Itttlng$ Compuler equlpment Totsl Cost or valuallon Al 1 April 2024 Acklitlons 566.593 I￿916 1￿797 14,849 155,981 24,022 1,795 855.393 165.5 At 31 March 2025 715,509 123.f>46 155.981 25W17 1,020,953 Depreelatlon At 1 April 2024 Charge for the Jpar 35Q494 8A75 105015 14864 117 19218 3,238 639,391 18,626 At 31 March 202S 367.069 I55￿81 22A56 65Q017 Net book value Al 31 Ma¥ch 2025 34&440 11.135 &361 362,936 At 31 Marth 2024 117 216,002 Page 25 SIGTr￿ SUPPORT HULL AND EAST YORKSHIRE (A company Ilmlted by guardntee) NOTES TO THE FINANCIAL STATEIAENTS FOR THE YEAR ENDED 31 MARCH 2025 14. Flxed 858gt Investments Investment portfollo Cost or v81uatlon Ai 1 April 2024 1,966,461 274,543 (475,8381 18,084} Disp)saL% RevaluatK)ns At 31 March 2025 1,757,082 Net book value Ai 31 Marth 2025 1,75T.OV2 Al 31 March 2024 1,966.461 The overall addition value in year reWes￿lts the nel effect ol cash transferred from the portfolio, th8 gainsnosses on dis{M)S￿ of investments in the year other in¢ome aNI charges arising from the hoklng of investments. The chang8 In market vdue represents ts over811 change in vauation ot investrtents hekl and the investment management charges In the sEar paKI out of Ih8 Portlolio of £8,084. 2024 Inv8StThnts ore rnwesenlod by: UK Fix8J Inter&st Overseas Fixed Interest UK Equities (fverse&% Equities Emerging Econom￿9 UK Prop8ty Allernalnie knets Cash 505,969 75,857 J16,337 617,740 31,533 68,881 78,748 2,017 567,902 T5,784 337,227 648, 792 29,724 82,801 94,811 129,421 1,757.082 1,966,462 Pag8 26 SIGFrr SUPPORT HULL AND EAST YORKSHIRE IA ￿MpanY Ilmlted by guarnnt8e} NOTES TO THE FINANCIAL StATEMEKrs FOR THE YEAR ENDED 31 MARCH 2tr25 15. Stocks 2tr25 2024 Stod( 21,415 19,969 16. Dobtor8 2025 2024 Due wlthln one y￿r Trado debtors Other debtors Prepayrnenls and accru￿1 irK)Jme 7.826 4,281 13,2 6,992 12,626 25,397 23,918 17. Credltors: Amount$ falllng dug wllhln one Jwr 2025 2024 Tr&Je cr&Jitors Other laxalion and securtty Oihor creditors Accruals and def¢rr￿j Iwme 17,050 6.034 2.187 60,303 15,857 2,498 29,180 85,574 53,075 2025 2024 Def8Th￿l income at 1 Reswr¢es defened during year Amounts rdea5ed from wevMJLFS ￿￿0d$ 16022 48￿15 {16,922} 24,822 16,922 (24.822) 48,515 16.922 Income ￿ferred in the year relates to grath i￿)Me in advance. Page 27 sIGTr￿ SUPPORT HULL AND EAST YORKSHIRE (A company limlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 18. Statemenl of funds ststemarrt of fund8- Lwrrent yoar Balan¢e at 31 March 2025 Balance a11 Aprll 2￿24 Translers Inlout Galnsl (Losses) Incon* Expthdllure Unregtrlcted funds Deslgnated funds Deslgnated Developmeni FurKI 1070,462 26,103 (&(N) (179,412) 25,149 1,934,218 General funds Generd Funds 534.547 In&959) 179812 Total Unrestrlcted lund8 2,1)70.462 560,650 (T40431 25,149 1,934218 Pag8 28 sIGF￿ SUPPORT HULL AND EAsf YORKSHIRE {A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEmETr￿S FOR THE YEAR ENDED 31 MARCM 2(r25 18. Stalen￿t of funds {eontlnugd) Balance at 31 Mar¢h 2025 Bal8iice at 1 April 2024 Transfers Inlout Galngl (Lo$8és) Income Expwdllure Restricted funds Childrens S8Mcés Fund Money Matters Ho￿thY Holiday Goole Legacy Tatmlem Legacy P Ta￿or FurKI (35,845) 11447) {1J23) {27,681) (3,OWI 2,447 128,0(Kl 129228 36,500 131,lYJI 105,024 {70.296) 165.728 Total of fund8 2201AV2 665,674 (791339) 25.149 2,099,946 The deswJnated deveknwient furKI has LE8n designated by the Boafd ol Trustees as a d8v81wmenl fund to 8nsur8 that the Charity Can maintain Flanned ￿velopment ot its services lor the foreseea￿e fulurg. The gener￿ fijnd represents the Iree fu￿15 of the Charty which are mt dgsignated lor particular w￿￿SeS. ResU¢ted Funds.. H8allhy HcAidays - FunrfiThJ to provK19 arts arKI ¢rdts activity lJ)xes for VISU￿lY impair￿￿ children during the Chrislmas sch￿1 holidays. ney Matters- FurKling for a persixwlLqal home vlsitiTrJ SUFWt seryKx. Chlldrons Services Fund- FUN11￿ provNJing a diverse pr(yJramme of actsvitses for children aged &18. &Jde Legacy - Legacy (bnated in the name ol tho ¢trwity for th8 use and benefft of iAind peWe in the (&ole area only. Tand8m Legacy- Legacy recwved for ￿ frJrKlirvJ of a tandem for use by the Charfty. P Ta￿or Fund- Fundlng to go towards a minI￿S tor the charity. Pag8 29 SIGHT SUPPORT HULL AND EAST YORKSHIRE (A company Ilmited by guarant￿> NOTES TO TrIE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 18. Stat￿ent of funds (contlnuedl ststoffl8nt of funds- prlor year Balance ai 31 AAarch 2024 Balan￿ al Transfers i￿oul Gain (Lossesj Unrestrfcted lunds Daslgnated funds Designated Develr4)ment Fu￿1 2.084,597 Y43.766 (10, 170) (187,771) 40,038 2,070.462 Gangral funds General FUNJS 470.379 (65g 150) 187,771 Total Unre8trIcted funds 2,tW,597 614.147 (668,320) 40.038 2.070,46E Page 30 SIGHf SUPPORT HULL AND EAST YORKSHIRE (A company Ilmlted by guarnnl¢o) NOTES TO TrIE HNANCIAL STATEMENrs FOR THE YEAR ENDED 31 MARCH 2025 18. Statem￿1 ot fvnds l¢ontlnued} Balance al 31 March 2024 Balance al Transfers Gain (Loss8s) Re8trl¢ted funds Liz and Terry Bram￿1 Foundation The Rank Foundation Reachlng CommunIt￿$ Lottery Furkying Chiklrens SeMce8 Fund Goole Legacy Tandem Legacy P TaWor FuThJ 1.115 {1.115J 161 (161) 3,834 27.013 (30.34n (41.163) 14.854) 132.854 128,000 3,000 12.908 1SE (78.240) 131,000 Totol ot fund8 2,097,5LIS 810,479 (746.560) 40,038 2,201,462 Page 31 SIGTr￿ SUPPORT HULL AND EAsf YORKSHIRE (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 MARCH 2025 19. Summary of funds Summary ol funds- current year Balance at 31 March 2025 Balance at 1 Aprfl 21Y24 Transfers Inlout Galn81 {Los5es} In¢ome Expendlture Designated funds Generaf funds Restricted furKIs 2M70,462 103 534,Y7 105,024 18,084) (179.412) In3.959) 179,412 (70,296) 25,149 1434,218 131,LMIO 165,728 2,201A62 665,674 (791339> 25,149 2,099,946 Summary of funds- prfor year Balance al 31 March 2G24 8818nce al l Apnl 2023 Transfers i￿oul Gainsp {Losses) Deslgnated lunds General funds Restricted fiJrKIs 2.084,597 143.768 470.379 196,332 (10.170) (187,771) (858.150) 187,771 (78.240) 40,938 2.G70,462 12.908 131.OQO 2.097,A)5 810.479 (746.569? 40,038 2,201,462 Page 32 SIGTrff SUPPORT HULL AND EAST YORKSHIRE (A company Ilmlled by guarantee) NOTES TOTHE FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 MARCH 20. Anaty818 of nel asgets between funds Anatysls of net assets between lunds. ￿rIen1 y Unre8trfcled Rgstrlcted funds funds 2025 Totsl fund8 2025 Tangible fixed assets Flx&J assot investments Currenl assets Credlors ikn ￿￿thIn one year 362.936 1.757.082 1100.226) 1&5.5741 362,936 1,757,082 65,502 185,574) 165,728 Total 1,934,218 165,728 2,099,946 21. Reconclllatlon of nel movement In fvnds to cash flow from operallt)g actlvlile$ 2025 2024 Net In¢omoleNxrKllure for ts yBar {as per StaEement of FinarKi Athitiesl (101.5161 103.957 Adjustments lor: DepreciatK)n charges LosslIg￿nI on investments Investm8nl ino)me Decreasellincreasel in strKks IrKrease in deblorg (Decreasellincreaso in Cr￿ltorS 18,626 (17,065> {69,179) (1,446) (1,479) 20,097 (29,868) (62,357) {2,393) (10.493) cash provlded byl(used In) opwatlng a(XlvNi8S (139.561) 26.543 Analysls of cash and cash equlvalents 2025 2024 Cash at ￿onk arKI in harKI 18,689 28,186 Total ca8h and cash 4ulvalents 18,689 29,186 Page 33 SIGFTh SUPPORT HULL AND EAsf YORKSHIRE (A company Ilmlled by guarnnt8e} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2& Andysls of change9 In net debt At 1 April 2024 Cash fkMTS Al 31 March 2025 Cash al bank and in hand 28,186 {9,496) 18.6UYJ Pag8 34 SIGHf SUPPORT HULL AND EAsf YORKSHIRE IA company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 24. Penslon commltments The Charity has eslatAished an aul(Fenrolment penS￿n scheme for all gmployees ￿th effect from I AwJusl 2016. The Charity has also made arrangomenis for senKJr executives to conlrli xrte to a group personal pension scheme. The pension cc* charge represents o)ntsllMbons payth by the Charrty to the funds and amounted to £6,654 {2024 - £9,638). An amounl of £73812024- £1,116) was payable to th8 funds at the balanc& sheol dale aThJ is Ir￿1￿(*d in credttors. Related party Iransacllons During the year a bjslness with which T￿￿ts8 M O'Grady ig cOnnec￿j pwded supwrt and services lo the Charity lot￿ling £11,03812024- £10,948). At year erKI there Wds a bala￿ owing to the busines8 tOt￿lIng £Nil12024 - £Nill. Pag8 35