Friends of Bristol Eye Hospital
Trustees, Annual Report and Financial Statements
For the Year Ended 28 February 2025
Charity Registered in England and Wales Number: 274349

Friends of Bristol Eye Hospital
Contents
For the Year Ended 28 February 2025
Page
Reference and administrative information
TrLJStees' annual report
Independent examiner's report
Statement of financial activities
10
Balance sheet
Notes lo the accounts
12-17

Friends of Bristol Eye Hospital
Trustees, Annual Report
For the Year Ended 28 February 2025
Trustees
Kevin Abbey
Richard Adams
Carole Brooke
Gail Glew
Dinah Harrison
Kay Mccluskey
Chairman
Ben Phipps
Retired 15 May 2024
James Reddish
Retired 15 May 2024
Simon St Leger-Harris Treasurer
Heather Walker
Retired 15 May 2024
Jennifer Ward
Co-opted 27 November 2024
Secretary
Registered Address
Friends of Bristol Eye Hospital
Lower Maudlin Street
Bristol
BS12LX
Charity number
274349
Independent Examlner
Michelle Ferris FCA
Albert Goodman LLP
5th Floor, 25 King Street
Bristol
BS14PB
Bankers
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
Co-operative Bank Ltd
PO Box 250
Delf House
Southway
Skelmersdale
WN8 6WT
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Friends of Bristol Eye Hospital
Truslees, Annual Report
For the Year Ended 28 February 2025
The trustees present their report with the financial statements of the charity for the year ended 28 February
2025. The trustees have adopted the provisions of the Statement of Recommended Practice applicable lo
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 leffeclive 1 January 20191.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity's object is the advancement of health and the relief of suffering of the sick for the benefit of the
public by the making of grants or the provision of such other assistance to Bristol Eye Hospi181 IBEHI as BEH
may request and as the trustees may in their absolute discretion see fit.
The charity does not contribute lo core services for which the NHS is responsible.
Revlew of actlvltles and achlevements
Friends of Bristol Eye Hospital had another successful year in meeting our objective of supporting the work
of BEH and helping its patients.
Vve continue lo derive our income from membership subscriptions, donations, legacies and fundraising
aclivilies. Thanks lo our many loyal and generous supporters, we continue to improve the care, treatment
and comfort of patients, by providing for that which is beyond NHS resources.
Vve had eight grants in progress al the start of the year. During the year, BEH submitted applications for
nine new grants, all of which the trustees approved. We have paid £102,944 for 11 grants including..
Employment of a Physician Associate
As reported last year, The Royal College of Ophthalmologists conducted a one-year pilot to develop a
training programme for physician associates in hospital eye Servi￿8, to support the increasing demand
for ophthalmology Servi￿$. Physician associates are healthcare professionals who work alongside
doctors.
To enable BEH to participate in this pilot scheme, we funded the salary of one physician associate from
November 2023 to November 2024.
After training, the physician associate at BEH was able to undertake tasks which improved efficiency
and reduced waiting limes. This pilot helped to assess how a physician associate could support a mulli-
disciplinary team working in ophthalmology services, thus contributing to the delivery of ophthalmic
care.
It gave BEH the welcome benefit of an extra pair of hands for twelve months, especially helping lo
manage the flow of patients through the eye examination hub, with patients, eye examinations being
recorded by non-medical staff so that the data can be assessed by doctors remotely.
Ocular Response Analyzers
BEH currently uses icare tonometers to measure patients, intraocular pressures. The check is required
because an elevated pressure could be a symptom of certain eye conditions. notably glaucoma. The
Friends have frequently purchased tonometers for BEH.
A new alternative device, the Ocular Response Analyzer {ORAI, provides clinicians with more insighttul
information and which may be less expensive in the long term.
Following positive initial trials, BEH asked us lo purchase two ORAS to further test the concept. If these
tests confirm the anticipated advantages, we may well be asked lo provide more.
Video to explain eye tests for Special Needs Children
Children with special needs are 28 times more likely to have serious eyesight problems than other
children.
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Friends of Bristol Eye Hospital
Truslees, Annual Report
For the Year Ended 28 February 2025
Regular eye checks are vital, bul il is much better rf hospital staff can visit these children in the familiar
environment of their own schools. We funded a film to explain to parents and teachers how the tests
are done.
The tests include games and toys lo distract and relax children, enabling staff to complete the
examinations and prescribe appropriate glasses so children can see better, which helps their
development, education and behaviour.
Some children may still need to visit the hospital for more complex lesls. A special area is sel aside for
children, with colourful pictures on the walls and an aquarium, which we purchased in 2011 and have
maintained ever since.
Vldeo to Inform patlents about Cataract Surgery
The clinical team al BEH asked whether we might fund a video that would better inform patients of what
to expect when they re referred for cataract surgery. This would improve the quality of consultations
and potentially reduce the time staff spend explaining the processes in clinic. It would also "showcase
the hospital's brilliant cataract service"
We were happy lo help. The video was produced by the NHS Medical Illustrations Team and is
narrated by BEH consultant ophthalmologist Omar Elhaddad.
Video showing what to expect if undergoing Macular Surgery
We paid for a film to show patients undergoing macular surgery what to expect after such surgery.
A patient, who had been unable to find any such information before his operation, drew diagrams of the
procedure and sent them to the surgery team in the hope that they could benefit future patients. The
NHS Medical Illustration team developed a film which included the animated diagrams that can now be
shown to patients.
All three of these videos can be seen via links on our website.
Thomson Test Charts for the Ophthalmology Service in Weston
The ophthalmology service al Weston General Hospital IWGHI includes paediatric ophthalmology
clinics. Expanding the service in Weston means families don't have to travel to Bristol for their care and
allows precious resources lo be used al BEH for Brislol-area patients.
The WGH service wanted to install additional digital vision testing charts in the Seashore Ipaediatricl
oulpalienl department, which would ensure that all clinical rooms can be ulilised for ophthalmology
clinics. We purchased three Thomson charts, complete with mini PCS and 24. clinical quality LCD
monitors including infrared control and wall mounting brackets.
New Murals on Level 3 in BEH
We funded the painting of new murals on Level 3. These are intended lo boost the morale of patients
and their families, and offer a momentary distraction from their time in the hospital, which may be
stressful or anxiety inducing.
According to the charity Paintings in Hospitals, "Art can help us slay well, aid our recovery from illness
and injury, and support us lo live longer, more fulfilling lives.
The murals were designed and painted by Lizzy Naden, who is both an ophthalmic technician at BEH
and a professional visual artist.
Autumn Ball for Hospital Stsff
We subsidised the costs of an Autumn Ball for BEH staff. We were especially keen to ensure the cost
of attending was affordable for all staff.
Ophthalmologist Panos Maghsoudlou, who co-organised the event, thanked Ihe Friends saying that the
evening was well attended, hugely popular and a truly memorable occasion, bringing people together in
celebration and support of our shared cause.
Panos also obtained sponsorship for the event from medical suppliers Haag Slreil and Veni Vidi.
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Friends of Bristol Eye Hospital
Truslees, Annual Report
For the Year Ended 28 February 2025
We were also pleased to offer a banking setvice to collect money from stsff buying tickets and the other
sponsors and to pay invoices for the event.
Takagi Motorised Chair for Vitreoretinal Treatment
We replaced an Ophthalmic Chair which had broken beyond repair. This vital equipment is needed lo
ensure that patients are in the correct position for vitreorelinal injections. It is in constsnt use to provide
vision-saving treatments for 30 patients per day, 6 days per week.
Refurbishment of Doctors. Mess
We contributed towards the cost of refurbishing the Doctors, Mess and Library in the hospital. This area
is used for administrative work, clinical audit and as a space for taking breaks and resting while on call.
The NHS funded some of the work including the purchase of new comfortable seating and storage
lockers. We paid lo install and plumb a new sink, water boiler and refrigerator which the NHS could not
prioritise ahead of other demands for expenditure on clinical equipment or projects with health and
safety risks.
The new Spa￿ directly benefits the BEH'S 30 doctors including registrars, clinical fellows and
specialists.
Staff kitchen area refurbishment
We had last refurbished the staff room and kitchen in 2009 so il was, not surprisingly, showing signs of
general wear. 11 had also suffered from two major water leaks and some of the kitchen cupboards had
been damaged beyond repair.
The room is used by a much higher number of staff members than previously and was no longer fil for
purpose. With the hospital trust currently only supporting urgent requests land predominantly those
relating to clinical areas), we approved a request for new equipment, cabinets and wipe-clean worktops,
a sofa and the removal and replacement of tiles with hygienic wall cladding.
We also paid for warranties and service contracts on the Topcon Optical Coherence Tomography
Maestro bought in 2023 and the new Ocular Response Analyzers, some Prayer Mats for the Staff
Quiet Room and we continued lo pay for more Posture Aids for retinal patients recovering at home,
maintenance of the aquarium in the children's ward, indoor plants and the patients, courtyard
garden.
Details of these grants Iwilh some pholographsl are available on our website and in In Sight.
Al the year-end, there were five grants which had been approved bul not yel paid lor fully paid). These have
a total potential cost of £52,602.
Trustees and their advisers held six formal meetings either online or in person and continued to manage the
charity efficiently while working remotely.
13 members allended our AGM in the hospital and online on 15 May 2024. The Chairman noted that we
had had our besl-ever year for grants made to BEH tolaling £202,949 including a grant of £83,750 for an
Electrophysiology System for which the sadly missed Dr Paul Spry, Head of Optometry, had been the
inspiration. His legacy lives on through the generosity of all our supporters, fundraisers and those who have
left us funds in their Wills which enables us to make so many grants to benefit patients for years to come.
She also thanked our trustees who were standing down at the AGM.. Heather Walker, James Reddish and
Ben Phipps.
Heather Walker had been one of our longest-slanding trustees having become a trustee only two years after
the Friends started. Heather was Membership Secretary in the early years and continued lo help with
secretarial work whenever needed but her major contribution throughout her 45 years, service was her key
role in organising the many events held to raise much-needed funds for the Friends. She was a joy lo work
wtth and will be greatly missed.
James Reddish was a Iruslee for six years, giving support on our social media and governan￿, becoming
chair of our governance sub-commillee in 2021. We were so pleased lo have his expert knowledge but
unfortunately his workload for the Charity Commission limited his ability lo contribute fully and attend
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Friends of Bristol Eye Hospital
Truslees, Annual Report
For the Year Ended 28 February 2025
meetings so he fell he must retire. However, he kindly offered lo give advice whenever we need it, so we
have not lost touch.
Ben Phipps is the service lead in optometry for Medical Retina Services at BEH. He became a trustee in
2021,. his knowledge and guidance were invaluable to the non-medical trustees Ithe majorityl. explaining the
function of medical equipment for which grant applications had been submitted and why help with funding
was needed.
No further elections or re-elections of Iruslees were required under Rule 7.
The Chair concluded her presentation at the AGM with an appeal for new Iruslees, a new chair of our
G0Veman￿ sub-committee and a new Treasurerwhen Simon stands down in 2025.
Kay Mccluskey, Carole Brooke and Simon Sl Leger-Harris were re-elected as our Chair, Secretary and
Treasurer respectively al our Iruslees, meeting on 17 July. (Normally these elections are made at the
trustees, meeting immediately following our AGM, bul this had been inadvertently ovedooked.)
We were delighted to welcome Richard Adams as a new co-opted trustee in November 2024. Richard is a
retired engineer from Rolls Royce. He is an active member of the Rolls-Royce Heritage Trust and the South
Gloucestershire Museums Group.
We also invited Jim Duggan onlo our Finance subcommillee in November. Jim was appointed as our
Treasurer when Simon Sl Leger-Harris stepped down from this role on 1 March 2025. Jim is a retired
partner of our accounlanls Albert Goodman., as he is still working for Albert Goodman part-time, he has not
become a trustee lesl this give rise to a conflict of interest with his firm.
We welcomed Lona Jawaheer as the BEH Consultant Representative attending trustees, meetings. We
thank Cathy Williams for carrying out this role for us for several years. We also thank Mark Stevens, Helen
Bowden and Sarah Swift of BEH for their advice and input to our decision making and the many other
hospital staff who assist us.
We migrated our database for members and supporters lo a new system.
Vve reviewed and updated the following governan￿ documents during the year.. Role Descriptions for the
Chair, Publicity Officer, Secretary and Trustees., the Events subcommittee Terms of Reference and our
Conflicts of Interest Policy.
We maintain an ongoing Internal Financial Controls Review.
We held a SUC￿$sful wine-tasting evening for over 50 supporters in the Clifton Club on 19 September 2024.
The event raised a profit of £1,070. We thank Clifton wine merchants D8M Wines who hosted the sold-out
event and thank everyone who contributed to its success including donations from those unable to attend.
Vve thank two supporters who raised funds for us this year..
Kalarzyna Jedrysiak raised £250 by organising a sponsored 10k run along the River Avon with five
hospital staff from different departments. Kal was very happy with how the event went and said she was
"proud of all of us and hopes lo run more events for us in futsjre"
Simon St Leger-Harris held house parties for friends and family to ￿lebrate his 70th birthday. In lieu of
presents, he requested donations in favour of the Friends and raised £1,736.
Vve are very grateful for legacies from the estates of James Barrell, Letly Fleming, Vera Lawrence, Cora
Maslen, Peter Maslen and Florence Whillingham and donations in memory of Ken Farlie, Jonathan Forster,
Jane Murrish, Muriel Rogers. Brian Tooth, Kenneth Williams and the parents of Sarah Harrison.
Generous donations were received during the year from.. TK Maxx and Homesense Foundation, which
allows employees lo nominate a charity they feel passionate about., Rotary Club of Wringlon Vale, with
thanks to Ivor Melherell for nominating us and adding a personal donation,. Rotary Club of Yatton Trust Fund:
Hoddell Charitable Trust- and from many individuals who often wrote appreciative comments about the care
and treatment they had received in BEH. Some of these comments can be read on our website or in In
Sight.
We have received several further donations from Star Legal Solicitors whenever they have been unable to
trace all the beneficiaries nominated in a Will. Funds that they have been unable to allocate have been
donated to us on condition that we would refund them in the event of a beneficiary being found and
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Friends of Bristol Eye Hospital
Truslees, Annual Report
For the Year Ended 28 February 2025
validated. The total of these donations have been treated as 'Designated Funds, and held in reseNe. We
gratefully acknowledge again these donations from Star Legal Solicitors.
In August 2024 we received a legacy of £10,000 transferred to us by an executor using Donorbox which
incurred a charye of £295 for using a debil card. It proved impossible lo recover this loss. We amended our
website lo direct executors or others transferring money lo us Iralher than individual donorsl lo contact us
first to discuss the most cost-effeclive method of transfer. We also placed a maximum donation of £500 thus
also encouraging anyone making a large donation to contact us first.
We had a collecting box stolen from BEH. It was snatched off its chain in front of staff. We no longer keep
collecting boxes on public display. Donations must be pla￿d in the secure box built into the main reception
desk and staff have been briefed to direct donors lo that box.
Our total income for the year was £214,680 and expenditure was £112,056 including £102,944 on grants.
To facilitate the management of receipts and payments for the BEH Autumn Ball, we acted as a banker for
almost all the transactions. We were happy to do this to assist staff, however il means that our accounts
contain income and expenditure Ibolh amounting lo £3.1651 which are not strictly about our financial
aclivilies. Excluding this sum shows that our total net income is £211,515 and our net expenditure £108,891.
Our net income is significantly higher than last year {£34,575} largely because legaryes lotalled £171,145.
However, even if we exclude legacies and the Staff Ball income, our other net income is higher this year than
last, amounting to £40,370 compared with £29,325. Individual donations, Gift Aid, interest, event and
fundraising revenue were all higher some significantly.
Vve are always very grateful lo all our donors and fundraisers, past and present, and those who leave us
legacies in their Wills.
Kay presented information about the Friends to a BEH staff audit meeting on 21 March 2024. It was a great
opportunity lo tell stsff about us and how we help BEH'S staff and patients.
RLJSS Willey, a website and social media expert, designed our new website in 2020 and has assisted with
website content since then. In 2024, we increased the scope of his work to write and post more articles,
photographs and videos on our website and on our Facebook and Instagram accounts. We thank him for his
work which we greatly appreciate..
Vve closed our account with X (formerly Twitter), which had acquired a reputation for promoting unreliable
and offensive information, with which we do not wish lo be associaled. We had very few participants and
decided that X offered little or no benefit for us.
Further details of our 801ivities. including grants made, are described on our website and in In Sight which is
circulated to members and other supporters who request it. In Sight is also available throughout BEH, on our
website or to anyone on request.
Public benefit
The Iruslees confirm they have complied with their duly to have due regard lo the Charity Commission's
guidan￿ on public benefit in relation lo the objectives and actions of the charity.
The trustees are satisfied and confident that the charity s activities directly further ils charitable purposes and
provide clear benefits to its beneficiaries, as demonstrated above. The charity s beneficiaries include any
and all patients of the Bristol Eye Hospital and its staff.
FINANCIAL REVIEW
Reserves Policy
The reserves carried forward £288,698 {2024 £186,074) are held in readily disposable investments and
cash, for distribution as grants as required. At the balance sheet date, the charity had funding commitments
of £52,602.
In addition to funds set aside to pay for grants already approved but not yet paid, the trustees consider it
appropriate lo hold free reserves to cover the sum of one year's expected future operating costs, one year's
regular gffinls and any designated funds.
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Friends of Bristol Eye Hospital
Truslees, Annual Report
For the Year Ended 28 February 2025
Vvhilsl the lolal funds al the end of the year exceed this amount. the Iruslees do not consider the reseNes to
be excessive and they will continue to approve and pay for grants out of these available reserves.
No funds are held as custodian trustee.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing document
The charity was established on 13 April 1977. The charity is unincorporated- it is controlled by ils governing
document, a deed of trust, which was most recently updated on 18 May 2017 and approved by the Charity
Commission on 12 July 2017.
The Iruslees have resolved to permit members who are not Iruslees to authorise payments from our bank
accounts. All payments lo third parties require two signatures of those aulhorised. Once finalised, the
goveming document will be amended for approval by members and the Charity Commission.
Oryanisational structure
The charity is managed by trustees. There must be al least six and not more than twelve trustees. One third
of the Iruslees retire al the end of each Annual General Meeting and are eligible for re-election for a term of
three years. Trustees elect a Chairman (who musl be one of their number} and a Secretary and a Treasurer,
all for fixed periods. A Chairman may not serve as such for more than six years.
Any member of the Friends who is eligible lo be a trustee may sland for election al an Annual General
Meeting. The Iruslees may, during the year, co-opt any eligible member to be a Iruslee to serve until the
next Annual General Meeting, al which he or she may stsnd for election by the members.
The charity has three sub-commillees Ifor Events, Finance and Governance}, all of which have formal Terms
of Referen￿ as required by our goveming document.
The charity has several further volunteers, including some hospital staff who advise the trustees. We thank
all our volunteers for their hard work and commitment.
The charity has no employees.
Risk management
The Iruslees have a duly to identify and review the risks lo which the charity is exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and error.
Statement of Trustees, Responsibilities
The truslees are responsible for preparing the Trustees, Report and the financial statements in accordan
with applicable law and United Kingdom Accounting Stsndards including Financial Reporting Standard 102..
The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally
Accepted Accounting Praclicel.
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 stale of affairs of the charity and of the income and
expenditure of the charity for that period. In preparing these financial statements, the Iruslees are required
to..
select suitable accounting policies and then apply them consislenlly.,
observe the methods and principles in the Charities SORP.,
make judgments and accounting eslimales that are reasonable and prudent.,
slate whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial slalements., and
prepare the financial statements on the basis that the charity is a going concern unless fc is
inappropriate to presume so.
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Friends of Bristol Eye Hospital
Truslees, Annual Report
For the Year Ended 28 February 2025
The Iruslees are responsible for maintaining proper accounting records which disclose with reasonable
accuracy at any lime the financial position of the charity and enable them lo ensure that the financial
statements comply with the Charities Act 2011, the Charity IAccounls and Reports) Regulations 2008 and
the provisions of the trust deedlconslilulion. 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.
Approved by order of the trustees on
and signed on their behalf by
Kay Mccluskey
Trustee
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Friends of Bristol Eye Hospital
Independent Examiner's Report
For the Year Ended 28 February 2025
Independent examlners report to the Trustees of Frlends of Brlstol Eye Hospltal
I report lo Ihe Iruslees on my examination of the accounts for Friends of Bristol Eye Hospital l.the charity.)
for the year ended 28 February 2025.
Responsibilities and basis of report
As the charity trustees of the charity you are responsible for the preparation of the accounts in accordan
with the requirements of the Charities Act 2011 1"Ihe 2011 Acf'l.
I report in respect of my examination of the charity s accounts carried out under section 145 of the 2011 Act
and in carrying out my examination I have followed all the applicable Directions given by the Charity
Commission under section 145151{bl of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 130 of the 2011
Act., or
2. the accounts do not comply with these records,. or
3. the accounts do not comply with the applicable requirements concerning the form and content of the
accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the accounts give a "true and fair view. which is not a matter considered as part of
an independent examination.
I have no concerns and have come across no other matters in connection with the examination lo which
allenlion should be drawn in this report in order to enable a proper understanding of the accounts lo be
reached.
Michelle Ferris BSclHonsl FCA DChA
Albert Goodman LLP
5th Floor, 25 King Street
Bristol
BS1 4PB
Date..
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Friends of Bristol Eye Hospital
Statement of Financial Activities
For the Year Ended 28 February 2025
Total
Unrestricted
Funds
2025
Total
Unrestricted
Funds
2024
Note
Income from..
Donations and legacies
Other trading activities
Investment income
Gift aid
193,655
8,110
9,432
3,483
22,097
1,825
8,682
1,971
Total incomg
214,680
34,575
Expenditure on:
Raising funds
Charitable activities
6,674
105,382
2,207
203,343
Total expenditure
112,056
205,550
Net incomel lexpenditure) &
net movement in funds
102,624
1170,975)
Total funds brought fomard
186,074
357,049
Total funds carrled forward
288,698
186,074
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Friends of Bristol Eye Hospital
Balance Sheet
As at 28 February 2025
2025
2024
Note
Non-current assets
Investments
Current assets
Stock
Debtors
Cash at bank and in hand
Investrnents
557
33,297
84,870
187.217
348
5,557
44,370
152.155
305,941
202.430
Liabilities
Creditors falling due within one year
10
117,2431
(16,356}
Net current assets
288,698
186,074
Net assets
288,698
186,074
The funds ofthe charity
Unreslricled funds..
General funds
Designated funds
11
11
272,792
15,906
177,582
8,492
Total charity funds
288,698
186,074
The notes on pages 12 to 17 form part of these accounts.
Approved by the TrLJStees on
and signed on their behalf by:
K Mccluskey
Trustee
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Friends of Bristol Eye Hospital
Noles to the Financial Statemenls
For the Year Ended 28 February 2025
Accountlng Pollcles
Basis of preparation
The financial slalemenls have been prepared in £ sterling on the historic cost basis and in
accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to ¢harities preparing their accounts in accordance with the Financial Reporting Stsndard
applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191- (Charities
SORP {FRS 10211.
The charity meets the definition of a public entity under FRS 102. Assets and liabilities are initially
recognised at historical cost or transaction value unless otherwise ststed in the relevant accounting
policy.
Income
Income recognised in the period in which the Charity is entitled to receipt and the monetary value of
income can be measured with sufficient reliability.
Bequests and legacies are included when entitlement is estsblished, it is probable that the amount
will be received, and the amount receivable can be estimated with sufficient accuracy. Where
conditions for recognition have not been mel, the legacies are disclosed.
Dividends are recognised on the due date for payment and interest on a receivable basis grossed up
for any recoverable taxation.
Expendlture
Liabilities are recognised as resources expended as soon as there is a legal or conslruclive
obligation commitiing the Charity to the expenditure. All expenditure is accounted for on an accruals
basis and has been classified under headings that aggregate all costs related to the category.
Costs of raising funds comprise the fees paid lo the investment managers in connection with the
management of the Charity's investments together with any other costs associated with the holding
of investment assets.
Charitsble activities include all direct and indirect costs incurred by the Charity in meeting its
charitable objectives. Benefits payable are payments made lo third parties in the furtheran￿ of the
charitable objectives of the Charity. Benefits payable are included in the Statement of Financial
Activities when approved by the Trustees and the intended recipient has either received the funds or
has be8n informed of the decision to pay the benefit. Where conditions are allached lo the b8nefil,
the benefits are accounted for when either the recipient has a reasonable expectation that they will
re￿1ve the benefit and any condition attaching lo it is outside of the control of the Trustees or the
conditions attaching to the benefit have been fulfilled.
Governance costs comprise all costs incurred in running the charity itself as an organisation, and its
compliance with regulation and good practice.
The Charity is not registered for VAT and irrecoverable VAT is aggregated with the expenditure on
which it is incurred.
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Friends of Bristol Eye Hospital
Noles to the Financial Statemenls
For the Year Ended 28 February 2025
Realised gains and losses
All gains and losses are taken lo the Stslemenl of Financial Activities as they arise. Realised gains
and losses on investments are calculated as the difference between sales proceeds and opening
market value lor pU￿hase date if later}. Unrealised gains and losses are ¢al¢ulaled as the differen
between the market value al the year end and opening market value lor purchase dale if later).
Realised and unrealised gains are not separated in the Stslemenl of Financial Activities.
Investments
Non-currenl asset investments comprise savings bonds with a maturity dale of more than one year
from the balance sheet dale.
Current asset investments comprise instant access savings bonds, wilhdrawable at short notice or
which reach maturity within one year of the balance sheet date.
Debtors
Accrued income is recognised at the settlement amount due whilst debtors relating to accrued
interest are recognised when unconditionally due and reasonable assurance can be gained they will
be received.
Cash at bank and In hand
Cash at bank and in hand comprise cash on hand and call deposits, and other short-tem highly
liquid investments that are readily convertible to 8 known amount of cash and are subject lo an
insignificant risk of change in value.
Credltors
Creditors and provisions are recognised where the charity has a present obligation resulting from a
past event that will probably result in the transfer of funds to a third party and the amount due to
seltle the obligation can be measured or eslimaled reliably. Creditors and provisions are recognised
al their selllemenl amount.
Grants that meet the recognition criteria set out in note 1.3 but have not been paid as al the year end
are recognised as a liability.
Taxation
As a registered charity, the charity is not liable lo corporation tax lo the exlenl that income and gains
are applied lo charitable aclivilies.
1.10 Funds
General funds are unrestricted funds receivable or generated for the objects of the charity without
specified PLJrpose and are available as general funds.
Designated funds are those set aside by the Trustees for specific purposes.
PrOdu￿d by Albert Goodman LLP
Page 13

Friends of Bristol Eye Hospital
Noles to the Financial Statements
For the Year Ended 28 February 2025
Donations and legacies
2025
2024
Donations
Legacies
Subscriptions
22,215
171,145
295
16,512
5,250
335
193,655
22,097
As at the year end, the charity had been notified of material legacies which have not been induded in the
Statement of Financial Activities due to the conditions for recognition not being mel. These consist of two
legacies lotalling approximately £74,00012024- none).
Other trading activities
2025
2024
Cards sale
Collection boxes
Give as you live
Other fundraising income
Events
622
379
71
1,874
5,164
806
294
108
617
8,110
1,825
Investment Income
2025
2024
Interest from banks and investments
9,432
8,682
9,432
8,682
Raising funds
2025
2024
"In Sight. magazine
Christmas card costs
Website and other publicity
Fundraising costs
Event costs
710
331
1,276
603
3,754
768
414
158
21
6,674
2,207
PrOdu￿d by Albert Goodman LLP
Page 14

Friends of Bristol Eye Hospital
Noles to the Financial Statemenls
For the Year Ended 28 February 2025
Analysis of charitable expenditure
2025
2024
Grant funding (Note 71
Support and govemance costs (detailed below)
102,944
2,438
200,949
2,394
105,382
203,343
Included in support and govgrnanco Costs:
2025
2024
Membership subscription
Travel expenses and postage
Bank charges
Accountancy
879
443
60
410
646
730
464
60
445
695
Independent examination
- Accountancy
2,438
2,394
Grants payable
Aquarium Maintenance
Refurb of Doctors, Mess
Employment of a Physician Associate
Indoor Plant Maintenan
Posture Aids1281
Refurb QA Staff Kitchen
Video for Orthoptics (Special Needs Children)
Cataract Pathways Film
Printing Bri¢k Mural Poster
Ocular Response Analyzers12}
Mural on Level 3
Prayer Mats
Thomson Test Charts for WGH
BEH Staff Autumn Ball
Garden Maintenance
Topcon OCT Maestro2 Warranties
Ocular Response Analyzers Warranties
Video for Macular Surgery
Tagaki UN-21 Fully Motorised Chair
581
1641
29,333
1,296
1,869
13,296
2,000
3,000
24
27,043
2,500
99
4,785
1,400
291
6,300
990
2,625
5,576
102,944
All grants paid are lo institutions with none paid lo individuals.
Not included in the grants payable note above is approximately £52,602 which relate to grant
payments agreed in principle. This amount hasn't been recognised as an expense and liability as the
timing and value of these payments are uncertain.
Produ￿￿ by Albert Goodman LLP
Page 15

Friends of Bristol Eye Hospital
Noles to the Financial Statemenls
For the Year Ended 28 February 2025
Investments
2025
2024
Fixed rale cash held on deposit
187,217
152,155
Split as..
Non-current asset investment {due > 1 yearl
Current asset investment (due < 1 yearl
187,217
152,155
187,217
152,155
All investments are held to provide a retum for the charity.
Debtors
2025
2024
Other debtors
Accrued income
Prepayments
24,464
8,753
80
5.557
33,297
5,557
10.
Analysis of current liabilities
2025
2024
Other creditors
Accruals
16,235
1,008
15,396
960
Totsl
17,243
16,356
PrOdu￿d by Albert Goodman LLP
Page 16

Friends of Bristol Eye Hospital
Noles to the Financial Statements
For the Year Ended 28 February 2025
11.
Analysis of charitable funds
Fund
blfvid.
01.03.24
Fund
c1fv4d.
Income Expenditure 28.02.25
Unrestricted funds..
General funds
Designated funds- Star Legal
177,582
8,492
207,266 1112,0561
7,414
272,792
15,906
Total
186,074
214,680 1112,056)
288,698
Analysis of charitable funds - 2024
Fund
blfwd.
01.03.23
Fund
clfwd.
Income Expenditure 29.02.24
Unrestricted funds..
General funds
Designated funds- Star Leg81
354,484
2,565
28,648 1205,550)
5,927
177,582
8,492
Total
357,049
34,575 1205,550}
186,074
General funds are for use by the charity for general charitable objectives.
The Star Legal designated fund was created by the trustees lo recognise amounts donated to the charity
by Star Legal Solicitors who, when acting as Execvlors, have been unable to trace all the beneficiaries
nominated in a Will. Funds that they have been unable to allocate have been donated on condition that
they would be refunded in the event of a beneficiary being found and validated. The amounts are
therefore held in their own reserve.
12.
Trustees and employees
The charity has no employees. and hence none that receive remuneration of over £60,000 (2024..
none).
Three trustees were paid expenses of £245 in the year12024'. one trustee was paid expenses of
£961.
PrOdu￿d by Albert Goodman LLP
Page 17