**Charity registration number 277864**
# **PROFESSIONAL ASSOCIATION FOR THE VISION IMPAIRMENT EDUCATION WORKFORCE**
**(WORKING TITLE VIEW)**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **PROFESSIONAL ASSOCIATION FOR THE VISION IMPAIRMENT EDUCATION WORKFORCE (WORKING TITLE VIEW) LEGAL AND ADMINISTRATIVE INFORMATION**
## **Trustees**
R Cobb J R Milligan (Chair) K Walls (Vice chair) S Keil M McLinden
(Appointed 20 March 2024)
**Charity number** 277864 **Independent examiner** Kirk Rice LLP The Courtyard High Street Ascot Berkshire SL5 7HP
**Bankers** Barclays Bank plc Whitchurch Branch PO Box 522 Cardiff CF4 5ZY
## **PROFESSIONAL ASSOCIATION FOR THE VISION IMPAIRMENT EDUCATION WORKFORCE (WORKING TITLE VIEW) CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 6|
|Independent examiner's report|7|
|Statement of financial activities|8|
|Statement of financial position|9|
|Notes to the financial statements|10 - 16|
## **PROFESSIONAL ASSOCIATION FOR THE VISION IMPAIRMENT EDUCATION WORKFORCE (WORKING TITLE VIEW) TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
The trustees present their annual report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
## **Objectives and activities**
The Charity’s objectives are to advance the education and welfare of children and young people with vision impairment.
The vision of VIEW is to be recognised as the leading UK authority in providing the necessary services to help QTVIs and other professionals support children and young people with vision impairment.
VIEW represents the interests and needs of children and young people with vision impairment across the United Kingdom. VIEW is a membership association open to Qualified Teachers of children and young people with vision impairment (QTVI) and other professionals with an interest in the field of vision impairment.
The trustees have paid due regard to guidance on public benefit issued by the Charity Commission in deciding what activities the charity should undertake.
- 1 -
## **PROFESSIONAL ASSOCIATION FOR THE VISION IMPAIRMENT EDUCATION WORKFORCE (WORKING TITLE VIEW) TRUSTEES' REPORT (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **Achievements and performance**
## **Activities: what we have done in this period (including contributions to the National Agenda)**
- **Support of the workforce through VIEW membership:** At the end of the reporting period VIEW had a membership base of 416 members.
- **Overseas links** : Overseas links. VIEW continues to develop links with VI education professionals in Australia and New Zealand, two countries with whom we share many areas of common interest. VIEW is linking with a parallel project in Australia to develop nationally recognised qualifications that provide formal recognition of VI students’ workload in learning specialist curriculum knowledge and skills, to better prepare the young people for employment. Collaborative efforts and meeting activities are conducted remotely, resulting in no associated costs. There was also an opportunity in August, for some VIEW trustees to meet with the lead researcher when she visited the UK to attend the International Blind Sports Federation (IBSF) World Games in Birmingham. Following on from that meeting, the researcher, Melissa Fanshawe, was able to obtain funding to enable her to travel to the UK again in March 2024 to speak at the VIEW conference.
- **VIEW website and member resources:** VIEW continued to develop content on the website, and to actively use social media campaigns to engage with and support the sector, and promote our services.
- **Autumn assistive technology update:** VIEW again reached out to the sector to source new content for the technology section of the website as part of our assistive technology member offer for 2023.
- **Social media activity continued to grow** : At the end of the reporting period, VIEW had increased its social media presence to 955 followers on Twitter, and 722 followers on Facebook.
## **Continual Professional Development activities provided for the sector:**
- **VIEW Conference 2024:** The face to face conference took place in March 2024, and was fully booked. It again covered a wide range of topics to support the professional development of the workforce. The event had 150 registrations attending over two days. Delegate feedback was overwhelmingly positive and made clear links with improving/developing professional practice across the sector. Feedback, both positive and advisory, is used to frame future work by the Trustees on behalf of VIEW and the conference agenda for 2025.
- **VIEW’s online training courses** for education professionals were again popular. VIEW continues to invest in these successful courses and has an ongoing development programme to keep them up to date. Where appropriate materials were updated to include new developments around the Curriculum Framework for Children and Young People with Vision Impairment (CFVI). They comprised:
- an advanced one year certificate online course for teaching assistants.
- a shorter awareness course for education professionals and parents.
- a course for QTVIs and teachers of VI to support their teaching of braille literacy.
- a course in vision impairment and complex needs.
- braille literacy short focused training – single units drawn from material used in VIEW and RNIB’s full course: “The Effective Teaching of Literacy through Braille.” Available on a variety of subjects.
- modified Large Print: exam modification and production online training to equip staff adapting class tests with the necessary knowledge and skills to prepare them to a similar standard as external exams.
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**PROFESSIONAL ASSOCIATION FOR THE VISION IMPAIRMENT EDUCATION WORKFORCE (WORKING TITLE VIEW) TRUSTEES' REPORT (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
## · **Other CPD activities**
- **Braille: Exam modification production online training – braille edition.** VIEW is involved with RNIB in developing a braille edition of the successful training course and will be hosting and administering the course when launched.
- **CPD webinars:** As part of online events for VIEW members: In November 2023, working in partnership with the Braillists Foundation, VIEW delivered a free webinar to discuss the opportunities for education with the innovation of multi-line braille technologies; and found out from manufacturers about devices already on the market or coming out soon. A panel of QTVIs discussed how current practice might evolve to take advantage of emerging braille technologies. The event was very well received and fully booked.
- **NatSIP:** VIEW continued to be a member of the NatSIP steering group. VIEW supported NatSIP through annual subscription fees during the period 2023/2024, and provided sponsorship to NatSIP for the period of 2023/2024 of £1,200.
- **E newsletters and electronic mailings** : VIEW’s MailChimp enewsletter and email communications ensured members were kept up-to-date with developments and news to support their day to day work. The bulletins were well received – on average opened by 53% of recipients (which is higher than the Mailchimp benchmarking data for similar industries: 40%)
- **Publication for Members** : VIEW published the fifth edition of its online publication: VIEW Teach in July 2023. This digital publication is aimed at supporting the work of those in the field of education of children and young people with vision impairment. VIEW Teach supports the work of those in the field of education of children and young people with vision impairment. The 2023 edition focused on babies and young children with vision impairment and included a range of articles including a look at the evidence, lived experience, and content to help members support the families they work with.
- **Curriculum Framework for Children and Young People with Vision Impairment (CFVI):** VIEW remained a key project partner in the joint RNIB/VIEW/VICTAR/UOB/TPT project to develop a nationally recognised, Curriculum Framework for Children and Young People with Vision Impairment (CFVI), and to support the framework’s use in practice within the sector:
- VIEW continued leading on Outcome 1 of the implementation phase of the project, which focuses on Specialist Training & Development. Led by VIEW in conjunction with RNIB and an independent consultant, we worked on a series of training resources in the form of a suite of PowerPoint training resources and accompanying training manual to support training in the use of the framework across all CFVI areas. During autumn 2023 these were launched to the sector and were followed by regular online training events and awareness raising activity led by VIEW to help embed the CFVI within education practice across the 4 UK nations.
- VIEW continued to work on the CFVI resource hub to identify a wide range of resources and strategies within all CFVI outcome areas to support the easy, efficient and effective sharing across the UK.
- 3 -
## **PROFESSIONAL ASSOCIATION FOR THE VISION IMPAIRMENT EDUCATION WORKFORCE (WORKING TITLE VIEW) TRUSTEES' REPORT (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
- **Harper Collins UK Big Cat for Little Wandle phonic series – educational title review:** In partnership with Hab VI UK, VIEW provided feedback on manuscript drafts to support Harper Collins UK in accurately representing the main character with vision impairment both in the text and illustrations. This was published in February 2024.
- **Policy consultation - responses from VIEW:** In 2023, VIEW responded to the NHS England consultation on an eye care service for pupils in special schools: ‘Engagement – in school eye testing for pupils in special schools in England.’
- **Representation of VIEW:**
- John Milligan represents VIEW on the NatSIP Steering Group.
- Sue Keil represents VIEW at Mary Kitzinger Trust multi-disciplinary workshops for professionals and researchers working with children and young people with VI.
- Caireen Sutherland represents VIEW at Ofqual meetings.
- John Milligan represents VIEW at UK wide Guide Dogs CYP-VI meetings.
- John Milligan is Deputy Chair of Trustees and Chair of Selection Panel for The Snowdon Trust which bring FHE information to VIEW.
- During this year, John Milligan represented VIEW on the Office for the Independent Adjudicator for HE Disability Experts Panel.
- John Milligan has represented VIEW on a number of webinars for families, VI children and young people and professionals with RNIB and LOOK.
- **RNIB FOI of England’s VI services:** VIEW provided supporting quotes and cases for the RNIB FOI of England’s VI services which again highlighted the concerning trend of increasing caseload, fluctuating budgets, and diminishing numbers of QTVIs
- **Sustainability strategy:** VIEW is dependent on voluntary input with limited resources to achieve both our aims and to sustain the organisation in the long term. During the reporting period, VIEW’s trustees successfully increased the capacity of the VIEW committee and continued to work on priorities and aims to drive the organisation forward and support VIEW’s move to a long-term, sustainable footing.
- **Sponsorship:** We were delighted to secure sponsorship: VIEW is currently sponsored annually by NCW (New College Worcester), Positive Eye, RNIB, TPT (Thomas Pocklington Trust), Dolphin, Associated Optical, HumanWare, Terra Consultancy and Sight Scotland.
## **Financial review**
The statement of financial activities shows a net surplus for the year of £8,543 (2023: £31,578).
The reserves at 31 March 2024 were £153,271 (2023: £144,728).
Free reserves available for use by the charity are deemed to be those that are readily realisable. The charity’s reserves amounted to £153,271 (2023: £144,728) as stated on the balance sheet. The trustees maintain reserves in the event of an unexpected fall in income and/or significant additional unforeseen expenditure. The trustees believe that reserves should be maintained around the level of one year’s expenditure.
As a matter of policy, each year the trustees review the value of the reserves required to be held in investments, cash and cash equivalents not restricted to any particular purpose. The board considers the charity’s exposure to the risk of any significant loss of income and to the risk of unforeseen expenditure, which cannot be mitigated by executive action, and the degree of the risk ascribed to each such event is assessed.
- 4 -
## **PROFESSIONAL ASSOCIATION FOR THE VISION IMPAIRMENT EDUCATION WORKFORCE (WORKING TITLE VIEW) TRUSTEES' REPORT (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
The key controls used by the charity includes:
- formal agendas for all committee and board activities;
- strategic planning and budgeting;
- established organisational structure;
- formal written policies;
- clear authorisation and approval levels.
Through the risk management processes established for the trust, the trustees are satisfied that the major risks identified have been adequately mitigated where necessary. It is recognised that systems can only provide reasonable but not absolute assurance that major risks have been adequately managed.
## **Structure, governance and management**
The Professional Association for the Vision Impairment Education Workforce is a charity registered in England and Wales (no. 277864).
The charity was registered 5 July 1979 and is governed by its constitution, last amended 16 March 2023. The charity was previously known as Visual Impairment Education and Welfare and The Association for the Education and Welfare of the Visually Handicapped.
The charity's principal address is 26 Britannia Square, Worcester, WR1 3DH.
The trustees who served during the year and up to the date of signature of the financial statements were: R Cobb J R Milligan (Chair) K Walls (Vice chair) J Sharp (Resigned 16 April 2023) C Sutherland (Resigned 2 May 2023) S Keil M McLinden (Appointed 20 March 2024)
The charity’s trustees and committee members are appointed by the Board of Trustees after due consideration given to eligibility, personal competence, specialist skills and local availability. New trustees and committee members are inducted into the workings of the charity by the Board of Trustees.
The Board of Trustees and Executive committee is responsible for the overall governance of the charity.
R Cobb acts as secretary in support of the trustees (K Walls acted as secretary until her appointment to Vice Chair).
- 5 -
## **PROFESSIONAL ASSOCIATION FOR THE VISION IMPAIRMENT EDUCATION WORKFORCE (WORKING TITLE VIEW) TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
The trustees' report was approved by the Board of Trustees.
.............................. K Walls (Vice chair) **Trustee** `13/01/2025` Date: .............................................
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## **PROFESSIONAL ASSOCIATION FOR THE VISION IMPAIRMENT EDUCATION WORKFORCE (WORKING TITLE VIEW) INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF PROFESSIONAL ASSOCIATION FOR THE VISION IMPAIRMENT EDUCATION WORKFORCE**
I report to the trustees on my examination of the financial statements of Professional Association for the Vision Impairment Education Workforce (the charity) for the year ended 31 March 2024.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set 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 to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Andrew Beet FCA Kirk Rice LLP
The Courtyard High Street Ascot Berkshire SL5 7HP
`13/01/2025` Dated: .........................
- 7 -
## **PROFESSIONAL ASSOCIATION FOR THE VISION IMPAIRMENT EDUCATION WORKFORCE (WORKING TITLE VIEW) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
|||**Unrestricted**|**Unrestricted**|**Unrestricted**|**Unrestricted**|
|---|---|---|---|---|---|
||||**funds**||**funds**|
||||**2024**||**2023**|
||**Notes**||**£**||**£**|
|**Income and endowments from:**||||||
|Charitable activities|**3**||111,821||110,981|
|Investments|**4**||189||35|
|Other income|**5**||4,050||10,322|
|||||||
|**Total income**|||116,060||121,338|
|**Expenditure on:**||||||
|Charitable activities|**6**||107,517||89,760|
|||||||
|**Total expenditure**|||107,517||89,760|
|**Net income and movement in funds**|||8,543||31,578|
|**Reconciliation of funds:**||||||
|Fund balances at 1 April 2023|||144,728||113,150|
|||||||
|**Fund balances at 31 March 2024**|||153,271||144,728|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 8 -
## **PROFESSIONAL ASSOCIATION FOR THE VISION IMPAIRMENT EDUCATION WORKFORCE (WORKING TITLE VIEW) STATEMENT OF FINANCIAL POSITION**
## _**AS AT 31 MARCH 2024**_
|||**2024**||**2023**||
|---|---|---|---|---|---|
||**Notes**|**£**|**£**|**£**|**£**|
|**Current assets**||||||
|Trade and other receivables|**10**|9,220||2,732||
|Cash at bank and in hand||146,451||153,311||
|||||||
|||155,671||156,043||
|**Current liabilities**|**11**|(2,400)||(11,315)||
|||||||
|**Net current assets**|||153,271||144,728|
|||||||
|**Net assets excluding pension liability**|||153,271||144,728|
|**The funds of the charity**||||||
|Unrestricted funds|||153,271||144,728|
|||||||
||||153,271||144,728|
|The financial statements were approved by the trustees on .........................
`13/01/2025`||||||
|..............................|..............................|||||
|R Cobb|K Walls (Vice chair)|||||
|**Trustee**|**Trustee**|||||
- 9 -
**PROFESSIONAL ASSOCIATION FOR THE VISION IMPAIRMENT EDUCATION WORKFORCE (WORKING TITLE VIEW) NOTES TO THE FINANCIAL STATEMENTS**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **1 Accounting policies**
## **Charity information**
Professional Association for the Vision Impairment Education Workforce is an unincorporated charity registered in England and Wales. The principal address is 16 Duffryn Close, St Nicholas, Cardiff CF5 6SS.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's [governing document], the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
In their assessment of going concern the trustees have considered the current and developing impact on the charity as a result of the Covid-19 virus. Whilst there still remains uncertainty regarding the duration, extent and ultimate impact of Covid 19, the trustees cannot estimate with any precision the impact on the financial performance of the charity.
Like many small charities, the cancellation of activities due to Covid-19 and any reduction in income from membership or sponsorship due to the impact of the pandemic on organisations and members could affect our ability to deliver on our aims in 2023/24.
To ensure that all of our members and the sector is supported in their development and wellbeing during any lockdown we would continue to adapt and innovate by providing remote support, and would move our events, including training, to a digital platform.
Our response to Covid 19 created a sense of community and we began a Covid-19 safe return to in-person events in 2023.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
- 10 -
## **PROFESSIONAL ASSOCIATION FOR THE VISION IMPAIRMENT EDUCATION WORKFORCE (WORKING TITLE VIEW) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **1 Accounting policies**
## **(Continued)**
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Conference and course fees are recognised when the respective conference or course has been held. Membership fees are recognised in respect of the membership year.
Donations and legacies are accounted for in the year of receipt.
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
All expenditure is accounted for on an accruals basis. Direct charitable expenditure comprises costs attributable to providing education, courses and conferences. The irrecoverable element of VAT is included with the item of expense to which it relates.
Administrative expenditure relates solely to the management of charity funds, organisational administration and compliances with statutory requirements.
## **1.6 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.7 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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**PROFESSIONAL ASSOCIATION FOR THE VISION IMPAIRMENT EDUCATION WORKFORCE (WORKING TITLE VIEW) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **1 Accounting policies**
## **(Continued)**
## _**Basic financial assets**_
Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The trustees do not consider that there are any estimates or assumptions which have a significant bearing on the charity's financial statements.
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## **PROFESSIONAL ASSOCIATION FOR THE VISION IMPAIRMENT EDUCATION WORKFORCE (WORKING TITLE VIEW) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **3 Charitable activities**
||**Conference**|**Course**|
**Subscriptions**|**RNIB CFVI**|**Corporate**|**Total**|**Total**|
|---|---|---|---|---|---|---|---|
||**income**|**income**||**project**|**sponsorship**|**2024**|**2023**|
||**£**|**£**|**£**|**funding**
**£**|**£**|**£**|**£**|
|Charitable activities|40,678|37,878|17,300|13,000|2,965|111,821|110,981|
- 13 -
## **PROFESSIONAL ASSOCIATION FOR THE VISION IMPAIRMENT EDUCATION WORKFORCE (WORKING TITLE VIEW)**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **4 Income from investments**
||**Unrestricted**|**Unrestricted**|**Unrestricted**|**Unrestricted**|
|---|---|---|---|---|
|||**funds**||**funds**|
|||**2024**||**2023**|
|||**£**||**£**|
|Interest receivable||189||35|
|**Other income**|||||
||**Unrestricted**||**Unrestricted**||
|||**funds**||**funds**|
|||**2024**||**2023**|
|||**£**||**£**|
|Other income||4,050||10,322|
**5 Other income**
Other income comprises income from the exam modification training offer and advertising.
## **6 Charitable activities**
||**2024**|**2023**|
|---|---|---|
||**£**|**£**|
|Conference expenses|33,387|31,201|
|Travel & subsistence|262|-|
|Subscriptions|2,592|1,725|
|Course costs|36,298|27,713|
|Staff costs|16,900|14,300|
|Website costs|423|243|
|RNIB CFVI project|13,000|10,971|
|Administration|4,425|3,208|
|Bank charges|230|399|
||||
||107,517|89,760|
Administration costs includes £2,400 (2023: £1,210) payable for the independent examination.
## **7 Trustees**
None of the trustees (or any persons connected with them) received any remuneration during the year, and none of them were reimbursed any expenses for travel and subsistence or other out of pocket expenses (2023- 2 were reimbursed £953) other than as disclosed under "Related party transactions".
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## **PROFESSIONAL ASSOCIATION FOR THE VISION IMPAIRMENT EDUCATION WORKFORCE (WORKING TITLE VIEW) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **8 Employees**
The average monthly number of employees during the year was:
||**2024**|**2023**|
|---|---|---|
||**Number**|**Number**|
|Total|-|-|
## **9 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
## **10 Trade and other receivables**
|**10**|**Trade and other receivables**||||
|---|---|---|---|---|
|||**2024**||**2023**|
||**Amounts falling due within one year:**|**£**||**£**|
||Trade receivables|-||1,307|
||Prepayments and accrued income|9,220||1,425|
||||||
|||9,220||2,732|
|**11**|**Current liabilities**||||
|||**2024**||**2023**|
|||**£**||**£**|
||Accruals and deferred income|2,400||11,315|
## **12 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
||**At 1 April**|
**Incoming**|
**Incoming**|
**Resources**|
**Resources**|
**At 31 March**|
**At 31 March**|
|---|---|---|---|---|---|---|---|
||**2023**|**resources**||**expended**|||**2024**|
||**£**||**£**||**£**||**£**|
|General funds|144,728||116,060|(107,517)|||153,271|
|**Previous year:**|**At 1 April**|
**Incoming**||
**Resources**||
**At 31 March**||
||**2022**|**resources**||**expended**|||**2023**|
||**£**||**£**||**£**||**£**|
|General funds|113,150||121,338||(89,760)||144,728|
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## **PROFESSIONAL ASSOCIATION FOR THE VISION IMPAIRMENT EDUCATION WORKFORCE (WORKING TITLE VIEW)**
**NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **13 Related party transactions**
There were no related party transactions during the year.
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