NFBU
Thevoice of Blind People
Report and Financial Statements
for the Year Ended
31 December 2022
Charity Number (England & Wales): 236629
Charity Number (Scotland): SC040134
NFBUK
Re
ort and Financial Statements for the Year Ended 31 December
2022
CONTENTS
PAGE
Legal and Administrative Information
34
Trustees, Report
5-15
Independent Examination Report
16-19
Balance Sheet
18-21
Notes forming Part of the Financial Statements
including Statement of Financial Activities
22-39
NFBUK
ort and Financial Statements for the Year Ended
31 December 2022
Re
ort of the Trustees
The President (Chairperson) and trustees have pleasure in
presenting their report and the financial statements of the
charity for the year ended 31 December 2022.
LEGAL AND ADMINISTRATIVE INFORMATION
Charity Name: National Federation of the Blind of the United
Kingdom
English Reference:
Scottish Reference:
Registered Office:
236629
SC040134
Sir John Wilson House, 215 Kirkgate,
Wakefield. WF11JG
admin
nfbuk.or
01924 291313
Email:
Tel:
Governing Document:
Rules & Constitution dated June 1947
(as amended) and then revised 2010
Bankers: CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West
Malling, Kent, ME19 4JQ
Solicitors: Wrigleys Solicitors, 19 Cookridge Street, Leeds LS2
3AG
Accountant & Independent Examiners:
Stewart & Co Chartered Accountants, Castlecroft
Business Centre, Tom Johnston Road. Dundee, DD4 8XD
Patron:
Professor lan Bruce CBE
Trustees and Executive Council 2022
President:
Andrew Hodgson
Vice-President:
Karl Farrell
Honorary General Secretary: Dr Devaki Sivasubramanian
Honorary General Treasurer: Karl Farrell (Acting)
Ordinary Executive Council Members:
Pardeep Gill (to September 2022)
Karina Gregory
Yemi Dada (to September 2022)
Fiona Musgrove
Steve Springthorpe (from
September 2022)
Liz Silver (from September 2022)
NFBUK
ort and Financial Statements for
the Year Ended 31 December 2022
Report of the Trustees (cont.)
1. Foreword
The Trustees of NFBUK welcome readers to this their 2022
re
ort and accounts. We have
rovided an overview of the
current status of the or
anisation and the
ur
ose it seNes.
The Trustees welcome whatever su
ort that readers mi
ht
choose to
ive.
2. Aims and Ob'ectives
The Federation is an independent, non-political, self-help
campaigning pressure group and registered charity. Registered
under the National Assistance Act. 1948 (as amended), and the
Charities Act, 1961 (as amended). Today it is still managed by
blind and partially sighted people.
Through representation and campaigning, the Federation
strives to improve aspects and quality of daily life for all blind,
deaf-blind, partially sighted people and those whose sight
impairment is part of multi disability, in the United Kingdom.
The organisation seeks to:
take action to improve the life conditions of blind, deaf-blind,
partially sighted people and those whose sight impairment is
part of multi disability by making representations and working
towards the improvement of information provided for them.
In furtherance of the above, the Federation has been involved
in a number of issues over the past year and this report is a
summary of some of these issues.
3. Structure Govemance and Mana
ement
This report has been prepared in accordance with the Charities
Act 1993 and the Statement of Recommended Practice:
Accounting and Reporting by Charities (issued in March 2005).
Governing Document
National Federation of the Blind of the United Kingdom is a
registered charity and is governed by the Rules and
Constitution dated June 1947. (Revised April 2002 & October
2010).
Risk Management
The Trustees actively review the major risks which the charity
faces on a regular basis and will continue to increase reserves
where possible, combined with an annual review of the controls
over key financial systems and will provide sufficient resources
in the event of adverse conditions. The Trustees have also
examined other operational and business risks faced by the
charity and confirm that they have established systems to
mitigate the significant risks. The Trustees are confident that
internal controls are adequate, both at national and local levels.
The Charity is managed by an elected Executive Council which
normally meets at least every two months and implements
decisions following suggestions and discussions with members
and branches. Branches manage their own affairs under the
oversight of the Executive Council.
From our national office in Wakefield we service our members
and branches which are situated throughout the UK, including
one postal branch, Central Branch. We employ one part-time
office administrator who is supported by unpaid volunteers.
This member of staff was managed in the year under review by
the Honorary General Secretary and they received instructions
from the Executive Council. From 2018, we also employed a
part-time Shared Space Campaign Coordinator managed by
the President.
Our Executive, branch officers and members all work on an
unpaid voluntary basis. All members of the Executive Council,
(with the exception of any co-opted members), are regarded as
Trustees. They are ultimately collectively responsible for all
actions of the Federation nationally and locally.
There have been no changes in the aims or objectives during
this current year and we continue our support for blind, deaf-
blind, partially bighted people and those whose sight
impainnent is part of multi disability.
Executive Officers serve for a period of three years but no more
than six consecutive years.
Branches
The Federation has 10 branches throughout the United
Kingdom, each branch having its own Chairperson. Secretary
and Treasurer. Each branch is govemed by the Constitution
and Rules of the Federation and is obliged to send minutes to
the National Office. The Federation also has associate
members and membership is also open to affiliated
organisations.
4. Office Administration and Service to Members
In addition to the foregoing work, from our national office in
Wakefield we service over 500 members and 10 branches
around the UK. As approximately 70 % of our members are
blind or partially sighted, individual communications require to
be sent out in many formats including Braille, audio, large print
and E-mail, all of which require a specialist range of skills from
our office staff and additional finance.
The majority of our members are over 65 and being blind or
partially sighted, many may live alone and rely on their regular
audio USB sticks or Braille communications from the
Federation, which arrive 2 or 3 times per month, keeping them
up to date with news about their local area, changes in
Govemment benefits and legislation in addition to Federation
activities. Each month they receive a Federation magazine i.e.
one month 'FedNews' giving them items of information and
interest from a World, European, UK and local perspective. On
alternative months they receive a further Federation internal
magazine on USB stick entitled "FedTalk" on which they can
both listen and talk to the Executive, and also to other blind
friends and members from across the country. This valuable
service comprises a large workload of our Office
5. Review of Pro
ress and Achievements
Review of Progress and Achievements
NFBUK Has continued to punch above its weight in profile
during the past year in its raison d'etre of striving "to improve
aspects and quality of daily life for all blind, partially sighted and
deaf-blind people, and those whose sight impairment is part of
multi-disability....
This has especially been the case with
regard to our campaigns on street access and transport. There
have been some small gains and much publicity making our
causes known to other organisations with similar aims and to
the general public as a whole.
The highlight of our year took place in September with the
celebration of our 75th anniversary, held at the University of
Loughborough conference Centre, Burleigh Court, on the
weekend of 23-25 September. The weekend began with lively
afternoon workshops on street access and Support for Sight
loss. The evening's activities consisted of an anniversary
dinner, followed by guest speakers, principally Paralympian
Libby Clegg, an outline of our history, reflections on our past
from living past Presidents and contributions from members on
our present and future aspirations. This was followed by a quiz
and entertainment. The following day we held the AGM,
featuring the usual items. and workshops in the afternoon on
becoming a Charitable Incorporated Organisation and
developing a campaigns forum.
On the campaign front we still strive to achieve a ban on the
use of e-scooters, and we stand out as a charity in this respect.
Publicity which we gave to dangerous fires caused by the
batteries of these vehicles in confined spaces led to a ban
being imposed on their carriage on network rail and the London
underground. Some cities have imposed temporary or
permanent bans on the scooters themselves, and there may be
some evidence that they are declining in popularity, but an
outright ban is still a long way off. PACTS (the Parliamentary
Advisory Committee on Transport Safety) greatly valued our
research on this subject and in their report went some way in
warning MPS of the dangers of e-scooters. As a result of our
input, we were invited to attend a reception at RAC
headquarters in Central London, which was a good networking
opportunity.
We have continued to point out the dangers of dockless bikes
and e-scooters being dumped and parked on our footways. We
had a meeting with the London Borough of Westminster
concerning this matter and they were sympathetic to our views
but have not yet come up with a satisfactory solution.
Cycle infrastructure continues to be a challenge and problem.
Changing the behaviour of Cyclists is often seen to be the
solution. We maintain that this is only half the story. However,
following approaches from representatives from the
Metropolitan Police we have in turn carried out awareness
sessions with them and joined forces with them in educating
cyclists by making them aware of the needs of vision impaired
people, with the aim of improving their behaviour.
We still campaign against bus-stop bypasses and are in
dialogue with local govemment officials, especially in London.
Our profile was raised by one of our members having the
chance to question the Deputy Mayor of London at a question
time session in the London Borough of Redbridge concerning
the dangers and unsuitability of these structures. This in turn
led to media publicity involving Mayor Sadiq Kahn himself, but
we are still awaiting a meeting with him to progress our case.
A contrasting experience took place in the city of Sheffield
during an outreach event at the time of their Cycle City event.
At this event, hosted by us at the local blind society, traffic
engineers rejected the idea of bus-stop bypasses on inclusivity
grounds, coming up with an alternative solution and pledging
not to allow them to be built in their city.
It is still the concem of our members that many railway stations
do not have tactile marking on the edge of platforms. This
need has been highlighted by ourselves and other charities
such as RNIB following much publicity being given to a fatality
involving a partially-sighted person in Orpington some years
ago. We attended the World Railway Research Conference in
Birmingham to promote this need.
Our Support for Sight Loss Campaign, following little
acknowledgement of our specialist rehabilitation needs by
central Government, has suffered from a lack of impetus at
local level. This could be increased by the strengthening of our
existing branches and the establishment of new ones.
Our internal magazine, 'Fed News, now has an expanded
editorial team, which has strengthened its output and
frequency, attracting new readers as a result. We will also be
reviving our audio magazine 'Fed Talk, and have had an offer
of a new Editor. The revival of this magazine will enable some
of our more isolated and elderly members to communicate with
each other and with the executive.
In the near future we will be organizing training sessions for
members in their use of computers and smart phones. These
may be online or live, at local and national level. We feel this is
important to equip our membership to serve our organization,
but also to equip them for employment, mobility or tasks within
the home. Communication is an essential part of our daily lives
and there is always a danger that vision impaired people can
rapidly fall behind in this respect, with the ever-changing
advancement in technology.
It is good that we are influenced by world events, both positive
and negative. This shows that we are playing a full part in
society. Few people can have been unmoved by the plight of
the Ukrainian nation, following that country's invasion by
Russian troops in February of 2022. The needs of vision
impaired people in the Ukraine were highlighted by the World
Blind Union, which organized an online international concert
featuring vision impaired artists and NFBUK was pleased to be
able to donate £500 in response.
Andrew Hodgson
6. Future Plans
We will Campaign to Protect the interests of all visually
impaired people with regard to the reform of benefits such as
Personal Independence Payments & Universal Credit:
We will campaign to Influence the Govemment and the local
authorities with other likeminded organizations, in the reform of
social care and health legislation, funding and related benefits,
especially to strengthen the provision of habilitation,
rehabilitation and mobility training support services;
We will continue to campaign to keep streets clear of obstacles,
to promote inclusive design, stop the introduction of level
surface or shared space schemes and minimise risks from
electric vehicles, working in particular towards the ban of
electric scooters;
We will work to secure equal access to all forms of public
transport encouraging staff awareness training, and access to
information prior to and during joumeys;
We will continue to campaign to abolish 'island" or "floating"
style bus stops with their priority cycleway and associated
zebra crossings;
We will work with cycling organisations to raise the awareness
among cyclists about the needs of visually impaired
pedestrians;
We will lobby the Govemment, broadcasting organisations and
the media in general on improving aCsS to the media for
visually impaired people, including access to television and the
Internet;
We will encourage the provision of information to access
support for all newly diagnosed visually impaired people.
We will work towards becoming a Charitable Incorporated
Organisation (CIO) thus reducing the liability for trustees.
Andrew Hodgson
7. Financial Review
This year again our Charity incurred a deficit of income over
spending, which was £37,915. Nevertheless, our income from
2016 to 2022 shows a surplus of £89,627 and this yearfs
income was up again to £58,548 compared with £27,548 the
year before. Our freelance fundraiser is helping to improve our
Head Office income performance.
Total Branch income this year was greatly inflated when the
London Branch bank account was used to receive payments for
the popular Eastboume social weekend. But, unfortunately,
most Branches registered a deficit in the year and collectively
they were £2218 the poorer. However, By December 2022 our
Branches still held a total of £34.456 in their accounts between
them.
Our Head Office figures also show a large increase in income,
from £20,098 in 2021 to £34,526. But spending also went up
from £59,333 to £70,023.
In NFBUK, we are observing restrictions on how some of our
funds may be used. So money received by our Branches
should be spent according to Branches, wishes. Similarly,
money received into our Campaigns Fund must be spent on
campaigning. It has been found that it is up to the Executive
Council to declare whether or not these funds should be further
restricted.
Karl Farrell
Acting Honorary General Treasurer
8. Trustees, res
statements
onsibilities in relation to the financial
The Trustees are responsible for preparing the Trustees,
Report and the financial statements in accordance with the
applicable law and United Kingdom Accounting Standards
(United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & 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 the incoming resources and application of
resources of the charity for that period. In preparing these
financial statements, the trustees are required to:
Select suitable accounting policies and then apply them
consistently;
Observe the methods and principles in the Charities SORP;
Make judgements and estimates that are reasonable and
prudent;
State whether applicable accounting standards have been
followed, subject to any material departures disclosed and
explained in the financial statements:
Prepare the financial statements on the going concem basis
unless it is inappropriate to presume that the charity will
continue in business.
The trustees are responsible for keeping accounting records
that disclose, with reasonable accuracy at any time, the
financial position of the charity and enable them to ensure that
the financial statements comply with the Charities Act 1993, the
Charity (Accounts and Reports) Regulations and the provisions
of the Rules and Constitution. 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.
The trustees are responsible for the maintenance and integrity
of the charity and financial information included on the charity's
website. Legislation in the United Kingdom governing the
preparation and dissemination of financial statements may
differ from legislation in other jurisdictions.
Andrew Hodgson
President
Devaki Sivasubramanian
Honorary General Secretary
Date:biJ, I
2013
Date: Dg
IDL3
c) the accounts comply with the terms of the Charities Act 2011. Charities and
Trustee Investment (Scotland) Act 2005- The Charities Accounts (Scotland)
Regulations 2006 and the founding Constitution of the Charity.
d) The accounts comply with the Statement of Recommended Practice for
accounting and reporting in accordance with The Financial Reporting
Standard applicable in the United Kingdom and the Republic of Ireland
(FRS102)
Stewart & Co, Chartered Accountants & Independent Examiners
Castlecroft Business Centre, Tom Johnston Road, Broughty Ferry, Dundee. DD4
8XD
Signed
Date
071,,1
2cZ3
Membership Body: ICAS
Inde
endent Examinerfs Re
ort to the Members on the Unaudited Accounts of
the National Federation of the Blind of the United Kin
dom
We report on the accounts of the Charity for the year ended 31st December 2022 as
set out on within these financial statements.
Res
ective Res
onsibilities of Committee and Inde
endent Examiner
The Management Committee are responsible for the preparation of the accounts in
accordance with the terms of the Charities Act 2011, The Charities and Trustee
Investment (Scotland) Act 2005 and the Charrties Accounts (Scotland) Regulations
2006. and they consider that the audit requirement of the Charities Act 2011 and of
the Charities Accounts (Scotland) Regulations 2006 does not apply.
It is our responsibility to examine the accounts in accordan with relevant legal
requirements and based on our examination to report our opinion.
Basis of o
inion
Our examination was carried out in accordan wtth the Charities Act 2011 and the
Charities Accounts (Scotland) Regulations 2006. An examination includes a review
of the accounting records kept by the Charty and a comparison of the Accounts
presented with those records. It also includes consideration of any unusual items of
disclosure in the Accounts, and s&king explanations from the Committee
concerning any such matters. The prOdureS undertaken do not provide all the
evidence that would be required in an audit and consequently we do not express an
audit opinion on the view given by the Accounts.
We have carried out such investigations as were neSSary to enable us to form an
opinion as to whether proper accounting records adequate for the purposes of the
Charity have been kept and the accounts of the Charity were in accordance with the
accounting records and that the view given in Ihe accounts for the year is in
accordance with the Charities Act 2011 and of the Charities Accounts (Scotland)
Regulations 2006.
inion
In our opinion, according to the best of our knowledge and belief and in accordance
with the information and explanations given to us..
a) the Charity satisfied the conditions from exemption from an audit of the
Accounts for the year specified"
b) the Income and Expendtture Account and Balance Sheet and notes thereon
have been properly prepared from Ihe records of the Charity, and are in
agreement therewith",
**NATIONAL FEDERATION OF THE BLIND OF THE UNITED KINGDOM**
|**STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR**|**ENDED 31 DECEMBER**|**2022**
**Restricted**
**Funds- Bond**
**£**
0
0
0
0
0
0
0
0
0
0
0
0
-212
-212
105465
105253|**Restricted**
**Funds- Branch**
**£**
22370
1630
10
0
24010
628
20937
2156
2507
26228
-2218
0
-2218
0
-2218
36674
34456|**Restricted**
**Funds- Campaign**
**£**
12
0
0
0
12
0
0
0
0
0
12
12
0
12
1878
1890|**Restricted**
**Funds- other**
**£**
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2892
2892|**Revaluation**
**Reserve**
**£**
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
64052
64052|**Total**
**2022**
**£**
43553
13843
330
822
58548
1424
34516
57804
2507
96251
-37703
0
-37703
-212
-37915
390527
352612|**Total**
**2021**
**£**
23036
2819
11
1270|
|---|---|---|---|---|---|---|---|---|
|**NOTE**
**Incoming Resources**
**Incoming Resources from**
**Generated Funds:**
Voluntary Income
Activities for Generating Funds
Investment Income
Incoming Resources from
Charitable Activities
**Total Incoming Resources**
**Resources Expended**
**Costs of Generating Funds:**
Cost for Voluntary Income
Fundraising Trading Costs
Charitable Activities
Governance Costs
**Net (Outgoing) Resources before**
**transfers**
**Transfers**
Gross Transfers between funds
**Net (Outgoing) Resources before**
**Other recognised Gains**
**Other Recognised (Gains/Losses)**
Realised and unrealised Gains
on Investment Assets
**Net Movement in Funds**
**Reconciliation of Funds**
**Total Funds Brought forward**
**Transfer fundbetween Bank Accounts**
**Total Funds Carried Forward**|**Unrestricted**
**Funds**
**£**
21171
12213
320
822
34526
796
13579
55648
0
70023
-35497
-35497
0
-35497
179566
144069||||||||
|||||||||27136|
|||||||||842
5455
59483
763|
|||||||||66543|
|||||||||-39407
0|
|||||||||-39407
16877|
|||||||||-22530
413057|
|||||||||390527|
## **NATIONAL FEDERATION OF THE BLIND OF THE UNITED KINGDOM**
## **BALANCE SHEET AS AT 31 DECEMBER 2022**
|**Fixed Assets**
Tangible Assets
Investments
**Current Assets**
Debtors
Cash at Bank and in Hand
Creditors: Amounts falling due within one year
**Net Current Assets**
**Net Assets**
**Funds of the Charity**
Revaluation Reserve
Restricted Funds
Unrestricted Funds
Restricted Funds - Investment Bond
Restricted Funds - Branch Funds
Restricted Funds - Campaign Funds|**£**
331
171751
172082
1524|**2022**
**£**
76801
105253
182054
170558
352612
64052
2892
144069
105253
34456
1890
352612|**2021**
**£**
79201
105465|
|---|---|---|---|
||||184666
331
207054|
||||207385
1524|
||||205861|
||||390527|
||||64052
2892
179566
105465
36674
1878|
||||390527|
Approved by the Trustees and Signed on behalf of the Federation:
--------------------------------------------------------------------Andrew Hodgson
Date:
--------------------------------------------------------------------Karl Farrell - Treasurer
Date:
## **NATIONAL FEDERATION OF THE BLIND OF THE UNITED KINGDOM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
## **1. Accounting Policies**
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year.
## **1.1 Basis of Accounting**
The financial statements have been prepared under the historic cost convention, with the exception that investments are included at market value. The financial statements have been prepared in accordance with the Statement of Recommencded Practice; Accounting and Reporting by Charities (SORP 2005) and applicable UK Accounting Standards and the Charities Act 1993
## **1.2 Fund Accounting**
Unrestricted funds are available for the use at the discretion of the trustees in furtherance of the general objectives of the Charity. Unrestricted funds include a revaluation reserve representing the valuation of the freehold property.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor.
## **1.3 Incoming Resources**
All incoming resources are included in the Statement of Financial Activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Voluntary Income is received by way of grants, donations and subscriptions and is included in the SOFA. Grants are recognised when the charity becomes unconditionally entitled to the grant. Cash in transit is not included until received.
Investment income and associated income tax refunds are accounted for when receivable
Incoming resources from fundraising and social events are accounted for when earned.
## **1.4 Resources Expended**
Expenditure is recognised on an accrual basis as a liability is incurred, inclusive of VAT which cannot be recovered as part of the expenditure to which it relates.
Costs of generating funds comprise the cash associated with attracting voluntary income and the costs of trading for fundraising and social events
Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries.
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the Charity.
## **1.5 Tangible Fixed Assets and Depreciation**
All assets costing more than £500 are capitalised and valued at historic cost.
The annual Depreciation Rates are as follows:
Fixtures and Fittings 20% per anum straight line basis Freehold Property 2% per anum straight line basis
The part of the annual depreciation charge on revalued assets which relates to the revaluation surplus is transferred from the revaluation reserve to the profit and loss account
## **1.6 Fixed Asset Investments**
Investments are stated at market value as at the balance sheet date. The SOFA includes the net gains and losses arising on revaluation and disposals throughout the year.
**NATIONAL FEDERATION OF THE BLIND OF THE UNITED KINGDOM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
## **2. Incoming Resources from Generated Funds**
|**Voluntary Income**
Donations
Legacies
Subscriptions
Other
**Activities for Generating Funds**
Fundraising
**3. Investment Income**
Bank/Building Society Interest
**4. Incoming Resources from Charitable Activities**
Bank compensation
Sale of goods/Transcriptions
**5. Cost of Generating Funds**
**Costs of Generating Voluntary Income**
Donations
Subscriptions
Head office funding
**Fundraising Trading Costs**
Fundraiser fee
Fundraising expenses
Conference expenses
Advertising|**Unrestricted**
**Funds**
**£**
19929
0
1242
0|**Restricted**
**Funds**
**£**
1048
0
2232
19090|**Total**
**2022**
**£**
20977
0
3474
19090
43541
13843
13843
**2022**
**£**
330
330
**Total**
**2022**
**£**
0
822
822
**Total**
**2022**
**£**
689
535
200
1424
5890
0
26411
2215
34516|**Total**
**2021**
**£**
19380
0
3656|
|---|---|---|---|---|
||21171|22370||23036|
||12213|1630||2819|
||12213|1630||2819|
||**Unrestricted**
**Funds**
**£**
0
822|**Restricted**
**Funds**
**£**
0
0||**2021**
**£**
11|
|||||11|
|||||**Total**
**2021**
**£**
1270
0|
||822|0||1270|
||**Unrestricted**
**Funds**
**£**
471
325
0|**Restricted**
**Funds**
**£**
218
210
200||**Total**
**2021**
**£**
150
692
0|
||796|628||842|
||5890
0
5474
2215|0
0
20937
0||4700
195
210
350|
||13579|20937||5455|
## **NATIONAL FEDERATION OF THE BLIND OF THE UNITED KINGDOM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
## **6. Charitable Activities**
|Staff Costs
Development worker program
Shared Spaces Campaign
Bank Charges and Interest
Office costs
Depreciation
**7. Governance Costs**
Branch Meeting Expenses
Branch Travel
Executive Council Expenses
Accountancy Fees
**9. Net Outgoing Resources for the Year**
This is stated after:
Depreciation
**10. Staff Costs and Numbers**
Salaries
Social Security Costs
Numbers: Administration|**Unrestricted**
**Funds**
**£**
41760
0
2300
0
9188
2400|**Restricted**
**Funds**
**£**
0
0
0
0
2156
0|**Total**
**2022**
**£**
41760
0
2300
0
11344
2400
57804
**Total**
**2022**
**£**
2079
428
0
0
2507
**2022**
**£**
2400
**2022**
**£**
37745
4015
41760
2|**Total**
**2021**
**£**
40322
0
2495
0
14266
2400|
|---|---|---|---|---|
||55648|2156||59483|
||**Unrestricted**
**Funds**
**£**
0
0
0
0|**Restricted**
**Funds**
**£**
2079
428
0
0||**Total**
**2021**
**£**
357
406
0
0|
||0|2507||763|
|||||**2021**
**£**
2400|
|||||**2021**
**£**
36290
4032|
|||||40322|
|||||2|
## **11. Trustee Remuneration**
No trustees received any remuneration during the year.
No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the Year (2021-£Nil)
## **NATIONAL FEDERATION OF THE BLIND OF THE UNITED KINGDOM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
## **12. Tangible Fixed Assets**
|**Cost**
At 1 January 2022
Additions
Disposals
At 31 December 2022
**Depreciation**
At 1 January 2022
Charge for year
On Disposals
At 31 December 2022
**Net Book Value**
At 31 December 2022
At 31 December 2021|**Freehold**
**Property**
**£**
120000
0
0
120000
40800
2400
43200
76800
79200|**Fixtures &**
**Fittings**
**£**
22957
0
0
22957
22956
0
22956
1
1|**Total**
**£**
142957
0
0|
|---|---|---|---|
||||142957|
||||63756
2400|
||||66156|
||||76801|
||||79201|
The freehold property was revalued to £120,000 on 1 April 2005 by Vickers Carnley an independent firm of commercial property agents, on an open market existing use basis. The trustees are not aware of any material change in the value since the date of valuation.
If the freehold property had not been included at valuation it would have been included at the historical cost value of £60,850.
|**13. Investments**
Charifund Accumulated Units
Market Value at I January
Disposals
Additions
Unrealised Gain/(Loss) on Investments
Market Value as at 31 December
All Investments are held in the UK and are managed by Charities Investment Managers Limited.
**14. Debtors**
Other Debtors
Prepayments
**15. Cash at Bank and in Hand**
General Account
Conference Current
Current Account
Shawbrook Bank
CAF Cash
Branches Deposits
Campaign Account
Cash|**2022**
**£**
105465
0
-212
105253
**2022**
**£**
0
331
331
**2022**
**£**
5093
2361
67327
60560
62
34456
1890
2
171751|**2021**
**£**
88588
0
16877|
|---|---|---|
|||105465|
|||**2021**
**£**
0
331|
|||331|
|||**2021**
**£**
1978
2361
103579
60560
22
36674
1878
2|
|||207054|
## **NATIONAL FEDERATION OF THE BLIND OF THE UNITED KINGDOM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
|**16. Creditors: Amounts falling d**|**ue within one**|**year**
**Income**
**£**
0
0
0|**Expenditure**
**£**
0
0
0
0
**Expenditure**
**£**
96251
96251|**Investment**
**Gains**
**£**
0
0
0
0
**Investment**
**Gains**
**£**
-212
-212|**2022**
**£**
0
1524
1524
**2022**
**£**
81112
**Funds**
**Transfers**
**£**
0
0
0
0
**Funds**
**Transfers**
**£**
0
0|**2021**
**£**
0
1524|
|---|---|---|---|---|---|---|
|
Creditors
Accruals
**17. Revaluation Reserve**
Balance at 1 January and 31 Dec
**18. Movement of Funds**
**Restricted Funds**
Special Equipment
Accumulated
Brances Accum
Total
**General and Restricted**
**Branch Funds**
Total|
ember
**Opening**
**Balance**
**£**
1517
500
875||||||
|||||||1524|
|||||||**2021**
**£**
81112|
|||||||**Balance**
**31-Dec**
**2021**
**£**
1517
500
875|
||2892|0||||2892|
||**Opening**
**Balance**
**£**
323583|**Income**
**£**
58548||||**Balance**
**31-Dec**
**2022**
**£**
285668|
||323583|58548||||285668|
NFBU
Thevoice of Blind People
Report and Financial Statements
for the Year Ended
31 December 2022
Charity Number (England & Wales): 236629
Charity Number (Scotland): SC040134
NFBUK
Re
ort and Financial Statements for the Year Ended 31 December
2022
CONTENTS
PAGE
Legal and Administrative Information
34
Trustees, Report
5-15
Independent Examination Report
16-19
Balance Sheet
18-21
Notes forming Part of the Financial Statements
including Statement of Financial Activities
22-39
NFBUK
ort and Financial Statements for the Year Ended
31 December 2022
Re
ort of the Trustees
The President (Chairperson) and trustees have pleasure in
presenting their report and the financial statements of the
charity for the year ended 31 December 2022.
LEGAL AND ADMINISTRATIVE INFORMATION
Charity Name: National Federation of the Blind of the United
Kingdom
English Reference:
Scottish Reference:
Registered Office:
236629
SC040134
Sir John Wilson House, 215 Kirkgate,
Wakefield. WF11JG
admin
nfbuk.or
01924 291313
Email:
Tel:
Governing Document:
Rules & Constitution dated June 1947
(as amended) and then revised 2010
Bankers: CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West
Malling, Kent, ME19 4JQ
Solicitors: Wrigleys Solicitors, 19 Cookridge Street, Leeds LS2
3AG
Accountant & Independent Examiners:
Stewart & Co Chartered Accountants, Castlecroft
Business Centre, Tom Johnston Road. Dundee, DD4 8XD
Patron:
Professor lan Bruce CBE
Trustees and Executive Council 2022
President:
Andrew Hodgson
Vice-President:
Karl Farrell
Honorary General Secretary: Dr Devaki Sivasubramanian
Honorary General Treasurer: Karl Farrell (Acting)
Ordinary Executive Council Members:
Pardeep Gill (to September 2022)
Karina Gregory
Yemi Dada (to September 2022)
Fiona Musgrove
Steve Springthorpe (from
September 2022)
Liz Silver (from September 2022)
NFBUK
ort and Financial Statements for
the Year Ended 31 December 2022
Report of the Trustees (cont.)
1. Foreword
The Trustees of NFBUK welcome readers to this their 2022
re
ort and accounts. We have
rovided an overview of the
current status of the or
anisation and the
ur
ose it seNes.
The Trustees welcome whatever su
ort that readers mi
ht
choose to
ive.
2. Aims and Ob'ectives
The Federation is an independent, non-political, self-help
campaigning pressure group and registered charity. Registered
under the National Assistance Act. 1948 (as amended), and the
Charities Act, 1961 (as amended). Today it is still managed by
blind and partially sighted people.
Through representation and campaigning, the Federation
strives to improve aspects and quality of daily life for all blind,
deaf-blind, partially sighted people and those whose sight
impairment is part of multi disability, in the United Kingdom.
The organisation seeks to:
take action to improve the life conditions of blind, deaf-blind,
partially sighted people and those whose sight impairment is
part of multi disability by making representations and working
towards the improvement of information provided for them.
In furtherance of the above, the Federation has been involved
in a number of issues over the past year and this report is a
summary of some of these issues.
3. Structure Govemance and Mana
ement
This report has been prepared in accordance with the Charities
Act 1993 and the Statement of Recommended Practice:
Accounting and Reporting by Charities (issued in March 2005).
Governing Document
National Federation of the Blind of the United Kingdom is a
registered charity and is governed by the Rules and
Constitution dated June 1947. (Revised April 2002 & October
2010).
Risk Management
The Trustees actively review the major risks which the charity
faces on a regular basis and will continue to increase reserves
where possible, combined with an annual review of the controls
over key financial systems and will provide sufficient resources
in the event of adverse conditions. The Trustees have also
examined other operational and business risks faced by the
charity and confirm that they have established systems to
mitigate the significant risks. The Trustees are confident that
internal controls are adequate, both at national and local levels.
The Charity is managed by an elected Executive Council which
normally meets at least every two months and implements
decisions following suggestions and discussions with members
and branches. Branches manage their own affairs under the
oversight of the Executive Council.
From our national office in Wakefield we service our members
and branches which are situated throughout the UK, including
one postal branch, Central Branch. We employ one part-time
office administrator who is supported by unpaid volunteers.
This member of staff was managed in the year under review by
the Honorary General Secretary and they received instructions
from the Executive Council. From 2018, we also employed a
part-time Shared Space Campaign Coordinator managed by
the President.
Our Executive, branch officers and members all work on an
unpaid voluntary basis. All members of the Executive Council,
(with the exception of any co-opted members), are regarded as
Trustees. They are ultimately collectively responsible for all
actions of the Federation nationally and locally.
There have been no changes in the aims or objectives during
this current year and we continue our support for blind, deaf-
blind, partially bighted people and those whose sight
impainnent is part of multi disability.
Executive Officers serve for a period of three years but no more
than six consecutive years.
Branches
The Federation has 10 branches throughout the United
Kingdom, each branch having its own Chairperson. Secretary
and Treasurer. Each branch is govemed by the Constitution
and Rules of the Federation and is obliged to send minutes to
the National Office. The Federation also has associate
members and membership is also open to affiliated
organisations.
4. Office Administration and Service to Members
In addition to the foregoing work, from our national office in
Wakefield we service over 500 members and 10 branches
around the UK. As approximately 70 % of our members are
blind or partially sighted, individual communications require to
be sent out in many formats including Braille, audio, large print
and E-mail, all of which require a specialist range of skills from
our office staff and additional finance.
The majority of our members are over 65 and being blind or
partially sighted, many may live alone and rely on their regular
audio USB sticks or Braille communications from the
Federation, which arrive 2 or 3 times per month, keeping them
up to date with news about their local area, changes in
Govemment benefits and legislation in addition to Federation
activities. Each month they receive a Federation magazine i.e.
one month 'FedNews' giving them items of information and
interest from a World, European, UK and local perspective. On
alternative months they receive a further Federation internal
magazine on USB stick entitled "FedTalk" on which they can
both listen and talk to the Executive, and also to other blind
friends and members from across the country. This valuable
service comprises a large workload of our Office
5. Review of Pro
ress and Achievements
Review of Progress and Achievements
NFBUK Has continued to punch above its weight in profile
during the past year in its raison d'etre of striving "to improve
aspects and quality of daily life for all blind, partially sighted and
deaf-blind people, and those whose sight impairment is part of
multi-disability....
This has especially been the case with
regard to our campaigns on street access and transport. There
have been some small gains and much publicity making our
causes known to other organisations with similar aims and to
the general public as a whole.
The highlight of our year took place in September with the
celebration of our 75th anniversary, held at the University of
Loughborough conference Centre, Burleigh Court, on the
weekend of 23-25 September. The weekend began with lively
afternoon workshops on street access and Support for Sight
loss. The evening's activities consisted of an anniversary
dinner, followed by guest speakers, principally Paralympian
Libby Clegg, an outline of our history, reflections on our past
from living past Presidents and contributions from members on
our present and future aspirations. This was followed by a quiz
and entertainment. The following day we held the AGM,
featuring the usual items. and workshops in the afternoon on
becoming a Charitable Incorporated Organisation and
developing a campaigns forum.
On the campaign front we still strive to achieve a ban on the
use of e-scooters, and we stand out as a charity in this respect.
Publicity which we gave to dangerous fires caused by the
batteries of these vehicles in confined spaces led to a ban
being imposed on their carriage on network rail and the London
underground. Some cities have imposed temporary or
permanent bans on the scooters themselves, and there may be
some evidence that they are declining in popularity, but an
outright ban is still a long way off. PACTS (the Parliamentary
Advisory Committee on Transport Safety) greatly valued our
research on this subject and in their report went some way in
warning MPS of the dangers of e-scooters. As a result of our
input, we were invited to attend a reception at RAC
headquarters in Central London, which was a good networking
opportunity.
We have continued to point out the dangers of dockless bikes
and e-scooters being dumped and parked on our footways. We
had a meeting with the London Borough of Westminster
concerning this matter and they were sympathetic to our views
but have not yet come up with a satisfactory solution.
Cycle infrastructure continues to be a challenge and problem.
Changing the behaviour of Cyclists is often seen to be the
solution. We maintain that this is only half the story. However,
following approaches from representatives from the
Metropolitan Police we have in turn carried out awareness
sessions with them and joined forces with them in educating
cyclists by making them aware of the needs of vision impaired
people, with the aim of improving their behaviour.
We still campaign against bus-stop bypasses and are in
dialogue with local govemment officials, especially in London.
Our profile was raised by one of our members having the
chance to question the Deputy Mayor of London at a question
time session in the London Borough of Redbridge concerning
the dangers and unsuitability of these structures. This in turn
led to media publicity involving Mayor Sadiq Kahn himself, but
we are still awaiting a meeting with him to progress our case.
A contrasting experience took place in the city of Sheffield
during an outreach event at the time of their Cycle City event.
At this event, hosted by us at the local blind society, traffic
engineers rejected the idea of bus-stop bypasses on inclusivity
grounds, coming up with an alternative solution and pledging
not to allow them to be built in their city.
It is still the concem of our members that many railway stations
do not have tactile marking on the edge of platforms. This
need has been highlighted by ourselves and other charities
such as RNIB following much publicity being given to a fatality
involving a partially-sighted person in Orpington some years
ago. We attended the World Railway Research Conference in
Birmingham to promote this need.
Our Support for Sight Loss Campaign, following little
acknowledgement of our specialist rehabilitation needs by
central Government, has suffered from a lack of impetus at
local level. This could be increased by the strengthening of our
existing branches and the establishment of new ones.
Our internal magazine, 'Fed News, now has an expanded
editorial team, which has strengthened its output and
frequency, attracting new readers as a result. We will also be
reviving our audio magazine 'Fed Talk, and have had an offer
of a new Editor. The revival of this magazine will enable some
of our more isolated and elderly members to communicate with
each other and with the executive.
In the near future we will be organizing training sessions for
members in their use of computers and smart phones. These
may be online or live, at local and national level. We feel this is
important to equip our membership to serve our organization,
but also to equip them for employment, mobility or tasks within
the home. Communication is an essential part of our daily lives
and there is always a danger that vision impaired people can
rapidly fall behind in this respect, with the ever-changing
advancement in technology.
It is good that we are influenced by world events, both positive
and negative. This shows that we are playing a full part in
society. Few people can have been unmoved by the plight of
the Ukrainian nation, following that country's invasion by
Russian troops in February of 2022. The needs of vision
impaired people in the Ukraine were highlighted by the World
Blind Union, which organized an online international concert
featuring vision impaired artists and NFBUK was pleased to be
able to donate £500 in response.
Andrew Hodgson
6. Future Plans
We will Campaign to Protect the interests of all visually
impaired people with regard to the reform of benefits such as
Personal Independence Payments & Universal Credit:
We will campaign to Influence the Govemment and the local
authorities with other likeminded organizations, in the reform of
social care and health legislation, funding and related benefits,
especially to strengthen the provision of habilitation,
rehabilitation and mobility training support services;
We will continue to campaign to keep streets clear of obstacles,
to promote inclusive design, stop the introduction of level
surface or shared space schemes and minimise risks from
electric vehicles, working in particular towards the ban of
electric scooters;
We will work to secure equal access to all forms of public
transport encouraging staff awareness training, and access to
information prior to and during joumeys;
We will continue to campaign to abolish 'island" or "floating"
style bus stops with their priority cycleway and associated
zebra crossings;
We will work with cycling organisations to raise the awareness
among cyclists about the needs of visually impaired
pedestrians;
We will lobby the Govemment, broadcasting organisations and
the media in general on improving aCsS to the media for
visually impaired people, including access to television and the
Internet;
We will encourage the provision of information to access
support for all newly diagnosed visually impaired people.
We will work towards becoming a Charitable Incorporated
Organisation (CIO) thus reducing the liability for trustees.
Andrew Hodgson
7. Financial Review
This year again our Charity incurred a deficit of income over
spending, which was £37,915. Nevertheless, our income from
2016 to 2022 shows a surplus of £89,627 and this yearfs
income was up again to £58,548 compared with £27,548 the
year before. Our freelance fundraiser is helping to improve our
Head Office income performance.
Total Branch income this year was greatly inflated when the
London Branch bank account was used to receive payments for
the popular Eastboume social weekend. But, unfortunately,
most Branches registered a deficit in the year and collectively
they were £2218 the poorer. However, By December 2022 our
Branches still held a total of £34.456 in their accounts between
them.
Our Head Office figures also show a large increase in income,
from £20,098 in 2021 to £34,526. But spending also went up
from £59,333 to £70,023.
In NFBUK, we are observing restrictions on how some of our
funds may be used. So money received by our Branches
should be spent according to Branches, wishes. Similarly,
money received into our Campaigns Fund must be spent on
campaigning. It has been found that it is up to the Executive
Council to declare whether or not these funds should be further
restricted.
Karl Farrell
Acting Honorary General Treasurer
8. Trustees, res
statements
onsibilities in relation to the financial
The Trustees are responsible for preparing the Trustees,
Report and the financial statements in accordance with the
applicable law and United Kingdom Accounting Standards
(United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & 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 the incoming resources and application of
resources of the charity for that period. In preparing these
financial statements, the trustees are required to:
Select suitable accounting policies and then apply them
consistently;
Observe the methods and principles in the Charities SORP;
Make judgements and estimates that are reasonable and
prudent;
State whether applicable accounting standards have been
followed, subject to any material departures disclosed and
explained in the financial statements:
Prepare the financial statements on the going concem basis
unless it is inappropriate to presume that the charity will
continue in business.
The trustees are responsible for keeping accounting records
that disclose, with reasonable accuracy at any time, the
financial position of the charity and enable them to ensure that
the financial statements comply with the Charities Act 1993, the
Charity (Accounts and Reports) Regulations and the provisions
of the Rules and Constitution. 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.
The trustees are responsible for the maintenance and integrity
of the charity and financial information included on the charity's
website. Legislation in the United Kingdom governing the
preparation and dissemination of financial statements may
differ from legislation in other jurisdictions.
Andrew Hodgson
President
Devaki Sivasubramanian
Honorary General Secretary
Date:biJ, I
2013
Date: Dg
IDL3
c) the accounts comply with the terms of the Charities Act 2011. Charities and
Trustee Investment (Scotland) Act 2005- The Charities Accounts (Scotland)
Regulations 2006 and the founding Constitution of the Charity.
d) The accounts comply with the Statement of Recommended Practice for
accounting and reporting in accordance with The Financial Reporting
Standard applicable in the United Kingdom and the Republic of Ireland
(FRS102)
Stewart & Co, Chartered Accountants & Independent Examiners
Castlecroft Business Centre, Tom Johnston Road, Broughty Ferry, Dundee. DD4
8XD
Signed
Date
071,,1
2cZ3
Membership Body: ICAS
Inde
endent Examinerfs Re
ort to the Members on the Unaudited Accounts of
the National Federation of the Blind of the United Kin
dom
We report on the accounts of the Charity for the year ended 31st December 2022 as
set out on within these financial statements.
Res
ective Res
onsibilities of Committee and Inde
endent Examiner
The Management Committee are responsible for the preparation of the accounts in
accordance with the terms of the Charities Act 2011, The Charities and Trustee
Investment (Scotland) Act 2005 and the Charrties Accounts (Scotland) Regulations
2006. and they consider that the audit requirement of the Charities Act 2011 and of
the Charities Accounts (Scotland) Regulations 2006 does not apply.
It is our responsibility to examine the accounts in accordan with relevant legal
requirements and based on our examination to report our opinion.
Basis of o
inion
Our examination was carried out in accordan wtth the Charities Act 2011 and the
Charities Accounts (Scotland) Regulations 2006. An examination includes a review
of the accounting records kept by the Charty and a comparison of the Accounts
presented with those records. It also includes consideration of any unusual items of
disclosure in the Accounts, and s&king explanations from the Committee
concerning any such matters. The prOdureS undertaken do not provide all the
evidence that would be required in an audit and consequently we do not express an
audit opinion on the view given by the Accounts.
We have carried out such investigations as were neSSary to enable us to form an
opinion as to whether proper accounting records adequate for the purposes of the
Charity have been kept and the accounts of the Charity were in accordance with the
accounting records and that the view given in Ihe accounts for the year is in
accordance with the Charities Act 2011 and of the Charities Accounts (Scotland)
Regulations 2006.
inion
In our opinion, according to the best of our knowledge and belief and in accordance
with the information and explanations given to us..
a) the Charity satisfied the conditions from exemption from an audit of the
Accounts for the year specified"
b) the Income and Expendtture Account and Balance Sheet and notes thereon
have been properly prepared from Ihe records of the Charity, and are in
agreement therewith",