2023-12-31-accounts

Cliarily Re6istFation Plo 288424 LEAGLJE OF FRIENDS OF YHE SOUTHAMPT014 ÉYE LINIT ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OECEM8ER 2023

IEAGLtE OF FRIENDS OF THE SOLrrHAMPTON EYÉ UNIT LEGAL AND ADMINISTRATIVE INFORMATION rrustees B Gate5rnan (Lhairmanl S Palmèr Isetieiaryl J Dixon D Fnnew Iresi¥nod 5.9 20231 M Collins S ThhcConng.1118ppoinied 14 8.20?31 K Pope lappointed 14.8 20?31 Charity number 288424 Piinclpal addre55 315 Romsey Ro4d Southampion Hè¥llPihirc 9016 48W Independent examiner Mandair & Co P8rrnership House 84 Lodge RoDd Sourhampton S014 6RG

LÉAGUE OF FRIENDS OF THE SOUTFtAMPTON EYE UNIT REPORY FOR THE YEAR f NDED 31 DECEMUER 2023 ThÈ Irust% PfÈsÈni thilir IL'port 3nd (Inancial stjtemenii for Ihe Year elided 31 Oprg.mbr 2023. The fin3n¢ial 5taternEniS have been prepdred In accoTdante wtth ihe accouniind politie5 set out in notp I to the fiTrèncial siatpm8nt% 3nd comply with the ch3rily'3 rules, the Charitles Ali 2011 3nd 'Accouniing and Rg.POftin£ by Chaiitt9.5 Srèt?ment ol Re¢omme.nded Pr3cticp. applicable to chariiies prepèring Iheir attount5 In actordance with ihe Firtat)1131 Reporting Stand6r¢f applicable Iii Iho UK and Republic ol IrÈl3n(I IFRSIO?) lelfe¢tive Janijary ?0191" Objertives and a£tF¥ltles Thè overri(lin8 objeciives ol rhe Charlty as s@l L)Ul In ihe cotFSlilvlion )ie. al ro svpplprnpni Ihe sprvice of the Soutliampton General Hospital Fyo CAre Linii fo¥ rhg hpalTh. welf3rp and Comfort of Iho patienis by ihe provision ol f4tilities and equiptryefit which may be lor Ihg. Irpatment of suth patients, oi lor the rvnniFIR ol the Eye Care Unil and. bl Io Pfovide, or B5515t in the provision of. amertill@% In thp Eyè Carp Ufiil tor paiifrnis and Siafl The lèè bar ai 11?e enirance provide5 refrpihmenr for P31ints. slatt and vi.5irois 10 the Eye C3rL' Unil. This Is achieved by a pool of loyal voltjnieers and fal8P% funds for Ehe. bÈnefiiiaries ol ihe League ol FrI￿ndS No olher fuTrdr3isin8 Iciiviries wefe carried out durine Ihp. year. The tfuslees have patd due regard to Buidance issued by the Charity CoFnrn155ioo In decidinD what atlivilies the harity should undèitake. A£h¥evements ènd perform8#ce Tho lea bar was able ro cont4#ue trading throughout 2023 wiihoot any disruption. Iheie weio no 13blÈ lop sales. evenis or sale ol donaied goujs duiing 2023 ContribiitlOn5 01 £457 have been rnade by the Ledgue of FrierTrds during ihe year to Ihe Eye Unli

IEAGUE OF FRIENDS OF THE SOUTHAMwfoN EYE uNir REPOR T ICONTINVEDI FOR THE YÈAR ÉND£0 31 DECEMBÉR 2023 Financial Re¥4ew- Pftncipal fuTrding sources The Le3AUe'S prithcipAI fundin6 V>v3lly coffles from the runnirTre ol ihe Eeè b3r. however li also rpc?.ivÈ% funding from donations. le88cies, colleciion boxes 3Dd èlso luiidraisinR evenis. althou£h there were no p.vp.n15 held In 2023 Investment pol¢cy Asidc from retJininR a prlident amovnt in reservp.s, Ihe Ledeul s ftjnds ale Invesied In a COIF Oep051t Fvnd administered by CCI.A Fiind ManagpF£ Limitpd Aeserves poli£v Ihe li uslEes ha¥É examtned the Charity's requirenipnt5 for fe5erve5 in Iiehl ol ihe masn iisks 10 rhe Chariry. It has esiablishod a policy 10 maintain <ufficienl fund5 to pay any cosis a5 Ihey aii5e. At 31 Decembe¢ ?n?l. rhp lovel ol urtiestricted reserve wa5 £A7.401 with bbnk ba15nces of E48,241 which are consideied 10 be adpquate. No long term118bilities axe undpctaken. Plans for futyre perFods The Lehgue LvII1 coniinue to raise lund5 to help finante projecis a¢tordancp with it5 objectives. 11 Is Èicipaied tbal the level of funds will need to be bvilt-up Again fallowing ovp.r two year5 of the tea bar noi bping Bble 10 opcraie. 111$ IhÈ polity ot the charily that unreseTi£led fvnds which have not b?pn designated lor 3 Specific u5p should b maintair¥od ai a level equiv31ent lo beiweeii rhree and six month'% expgnditure. The Irusiees congidcr that re%orves al this level will ensure thar. In rhe event of B %ignificant drop In fundinE, Ihey will be èL)le lo conrinue the charity's cur(eni acliviiies whle eon5ideration Is give.n 10 way5 In which aLlditional funds rnay be raised. The Iru91ees have assessed rhe major ri.sk.% to which thc charity is exposed. and are satisfied that £V5tms Brp In olace to mitigare exposurp. 10 rhe major risks. StTUtturÈ, Eavernance mona8ement The tru5tee% who served during iht year and up lo Ihe date ol signaiuFe of the financial statemenis were. B Galesiran Ichaiimanl S Palmei Isetfeièrvl J Oixo D Ennpw IRp%i8rtp.d 5 9.20231 M Collin5 S Mcconnell (appointed 14.8.20231 X Pope lappoinied J4 8 20231 The report Wa5 approvp.d by Ihe B031d ol Trusi*ES. B GdlOSman Trustee and Chalrma Dated.. 51 g Ju44

LEAGUE OF FRIEN05 OF THE 50UTHAMPTON EYE UNIT INDEPENDENT EXAMINÉR'S REPORT TO THE TRUSTEES OF IEAGUE OF FRIENDS OF THE SOLrrHAIIIPTON EYE UNIT We repori on the findncial gtalemenis of the chariiy for rhe year ended 31 Docombor 2023, which are sei out on pagp.$ 4 to Y Respective re5ponsibFlities of trustees and examiner The charitv's trustees are fesponsiblp lor Ihe preparation ol the financial st•tempnt5. rhe chaKity's trustees consider Ihat an oudil 15 not required for Ih15 year yryder Section 144121 of Ihp Chariiip5 Act 2011 Ithe 2011 Acll anLt Ihal èn independent examift8tion should be carried out. lil exarnine Ihc linonci3I statements ufttser section 145 01 ihe 2011 ACI,. Iiil to tollow the procedures laid down In genè.rAI Directton5 8i¥efi by Ihe Chacily Cornmission under secLion 14515llbl ol the ?011 Act. èn 1111110 srate whethèr particular matters have come Éo our attenfion Basi5 of independent e¥aminer's report Our cxamination wè% c3rrtred 01st in ac£orct3nce with, the Renecal Difeciion5 given by rhe Charity Commiss10Tr An exèminalion Include5 a review ot the accounlinE records kept by the chAfiiy and & comp31190n of the Iinancial statements piespntpd with tho%t% recoids. 11 also includes consideration ol hny Unus￿31 irems or disclosures In the fin8ncial siatemenis, and 5Lekin8 explanaiions fiDm you ès rru%teÈs concorning any such mailers The procedures underiaken do nc)I provide all ihe gvidence rhat woul(5 r@quirtd In an atjdit and consequently no opinion 15 eiven as to wheihor the fin3nctal st31ement£ prsent 3 '1rue and laif vievi, and rhe report 15 Iirnited to those matters sel out In the next 5taiement. Independent examiner's Statement We have complptpd our examinèiiofi Wo Confirm Ihai no rnhte.rial m3lters have come to our artention in connef wilh fhe eKaminBtion givin6 U5 cduse io believe Ih8t in any Mai￿rIal￿SpeC1. l accovntin8 recoTd5 werp not kept in respecl of the charity as reouifed by %ection 130 of the Aci.. or 2 Ihe actovnts do not accorrt with Ikose record￿.. or 3 Ihe 3ccount5 do noi ¢omply with the applicable fequiremeftls concorning Ihe form ènd contp.nt ol the a£iUUnl% sei ￿t In ilie Charities IAccount5 and Repo."tsl Regiil8tion 2008 oiheT;han any rpqiiirornEnt Ihht th ¢£tJi)Dts g*ve a 'trTilf. and fair view, which 15 lloi a rn3tler ionsi%leipd As pail ol ail lild￿peNdent e￿a￿l￿¥tIOn We have no ctsncerfis havp coyne acr055 00 oiher matters In connect40n with Ihe examinaiion io which altention should be drawn 10 thi£ rpport in OTdpr to enable ¢1 propor understanding ol the accounrs to be ioachei Mai)dair & Co Chtlriertd Accoun18nts Daied.. 17

LEAGUE OF FRIENDS OF THE SOUTHAMPTON EYE VNIY STATEMEwfoF FINANCIAL ACTIVITIES INCLUDING INCOME AIJD EXPENDThUAE ACCOUNT FOR THE YEAA ENDED 31 DECEMBER 2023 2024 2022 Notes In¢ornè From.. Donaiions aiid lo8acies 1.197 375 52.852 411 8.652 1.390 Invesiftients Gift 6id 685 Total Income 54.836 10.727 Expeftdittsre on.. 37.934 260 g.254 Govern30ce costs accouni3nc¥ an(t rèporlin 38,194 8,554 Net Surplu5 fof the year l Net movement tn funds J6.642 2,173 Fund balances ai i Jènijary 2023 30.759 28.586 Futtd balances at 31 De£ember 2023 47.401 30,759 The ¥[e-mail] ul financial 3ctiviiie5 includes all gaiTrs and losses recogn5ied in the year. All Income and expendiiuio derive Irorn continuin6 Hciiviiies

LEAGUE OF ¥RIENDS OF THE SOUTHAMPTON EYE VNIT UALANCE SHEET AS AT 31 OECEM8ER 2023 2023 2022 Notes Currenr Asseis Fund5 on deposir Cèsh ar bènk and In ITand 8,022 40.219 7,611 23.448 48.241 31,059 Creditors.. amoun*S falling due wtthin olle yea¥ 18401 13001 Net CyrreTrt Assets 47,401 30.759 Income Funds Unresiricted funds 47.401 28.586 The occoun15 worL' approved by the Tru51eeg on 8 Gale£rna Trustee and Chairm

LEAGUE OF FRIENDS OF THE SOLITHAMPTOII EVE UNIT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OECEM8£R 2023 A£tountln8 policle5 Ch3rt*¥ information Lè3gup of Friends ol the S¢uthampion F¥e Unit Is A Charity IpgistEred Ihe Uoiied Kingdorn ai charily numbpf 288424 l.l A¢countinR ttsnventitsn The finantial Sliloments ha¥e been prepared tn accordance with the Charity's ¢onstitulion. the Charilies Act 2011 and 'Accounling ReporiinE by Charitie5 Statement ofr Recoinmended Pr3£lice applicable to charities preparing their ac£ounls in accordance with the Financi318eporting Standjfd applicable in the UK and Republic ol Ireland IFAS 1021 lemective I lanvaFY 20191 The chdfiiy is a Public Benefil Eniiiy 35 d@Iin&d by FRS 102. The tharity has iaken AdvdniagÈ Df Ihe provisions in the SORP for chariries &pplyifiE FRS 102 Ltpd3te Bulleii I not to prppare a Staletnent ol Cèsh Flows ThÈ Iinancial statemenis have departed Irom thp Ch3fltlQ.5 IAi£oufit5 and Ftoporlsl Regu1èrions 2008 only to the exlEnt required 10 piovl(fe 3 true tair vipw. Thi5 depafture has involved following the Statement ol Recommended Practice tor ch3ritlPs applyirie FRS 102 raLhef than the ver510n ot thf Statement ol Reiommended Practicp which 15 rplerrpd lo in Ihe Regulaiions but ¥vhich has since been withdrawn. The fvnhnci31 sratemenis bie pr￿paled In sterling. whfch Is the tunf.tioriAI currency of ihe chartly. Monetar¥ 3mounts in thosÈ Iinancial siatements are rounded to the nearest £. The financial statetnents hBve been prepared Jnder the hiSlOfical £ost convention. The priftcipdl 3ccotsTrling policies adopted hre ser oui below. 1.2 Go¢n8 concer Al the lime ol JpprovinÉ Ihe fTTrancial sihtement5. the trustee5 havc a reèson3ble expecration that rhe chdrily has artequate resources 10 continup. In operational e¥15tefjce for the foreseeable future. Thus, the tru51¢es toniinue 10 adopt Ihp going concEfA basil 013ccounliii8 in preparing the tinancial srdtÈmgrFts. 1.3 CharitHble fund5 Unrestricted funds art available lor Use ar rhe discretion ol the Iru&lee5 in furtherance of Iheif charitable ob1￿Cl5Vè￿. Restiicipd tvnds arp EubjecL 10 specific condilions by Lfonor5 3) to how fhey may be usoti. fhtr purposes and Lise5 01 Ihp F¥tricie.d tunds are %et out In tho noioi 10 Ihe financial sr3tement% Enoowmeni lundg ale sijbieci to Specific condiiions by donors ihal tho tapiièl rnusi be maintainpd by the charily

LEAGUE OF FRIENDS OF TH£ SOVTHAMPTON EYE UN NOTES TO THE FINANCIAL STATEMENTS ItONfiNUEDI FOR YHE YEAR ENOED 31 DEC£M8ER 2023 Ateovntlrtg policies Icontinuedl 1.4 Incomsng iesources Income IS Fecognised when the tharity ￿$l￿g￿lIv entiiled lo Il èlter Any perform3nce conditiotis h3ve been mel. the amounis can be. measured reliably. at)d Il Is probable ih3t Income will bo rtceived Cash donaiion< are rpcogn15ed on feteipr Oiher donatTons are recoEn15ed once Lhe ch3riiy has bee notilied ol the dontttion. unless perfofmhnce 1gnditlOnS fequire dfpTral ol the amount Incorne lax rÈcovLJrèble In relation to dofièiions received under Gift Aid or deeds ol covenart Is refoenised ?1 the time ol thL, donasion Leg3cies are cp.cognis¢d on receipt oi o*herwi5e if Ihe charity h r@lètinB to a p3fticiilar A¢livily afe allocJtL'd clirectly, OEher% drÈ apportioned between Jciivities IA linè wtih ihesr iospective proportlDn of Intonio received. 1.6 Cosh and cash eouNalent5 Cash cash equivAl8.ntg include cash in hand. Oep051ts held èi call wilh banks. oihei 5horr ieim liqui Investmen15 Wlth oriEindl mèiurilies of Ihrpe. months Of less. and b3nk overdièft5 B3nk overdrafts are shown within bofrowin65 111 cu¢reni liabilities Donatlons and legacies 2Q23 2022 Qonations Icollection boxl OonBtion5 othe( 45 1,067 7.585 1.197 B.652

IEAGUE OF FRIÉNDS OF THE SOUTHAMPTOfrI EYE UNIT NOTES TO THE FINANCIAL STATEMENTS ICONTIMUEDI FOR THE YEAR ENDED 31 DECEM8£R 2023 ChaTi¢3ble artivites 2023 2022 Tea Bar 1(ad￿ne 52.853 1,390 other lundrai5ing activlties 2023 20Z2 Sale of eouipnient 375 375 Investmenis 2023 2022 Bank Interest feceived 411 6 Chatitable activities 2023 2022 Co51 018oods sold & fea Bar equipnieni volunip.pr Ir3vpI exppnse5 lor fea con1r￿bUtioll lor/equipment purcha%ed lor Fhe eyo UDII Aém¢n151raElOn BT phonE C0$15 Priniing. posla8e & 5l3tiornerv Rep31¥5 & mbinienance Qhice pxppnses 830k charges In5Ufancc IT sottware and expense Equipmpfit Ipa5in8 Costs 2,365 l.012 457 5.838 718 113 86 98 168 726 1,597 460 413 705 430 549 37,934

IEAGUE OF fRIENOS OF THE SOUTHAMPTON EYE iJNIY NOTES TO THE FINANCIAI STATEMENTS (CONTINUED} FOR THE YEAR ENDEO 31 DECEMBER 2023 7 CredttoTs'. amounts fallln8 due within one year 2023 I022 Trède creditors Atcruals and delerred income 300 840 300 8 Trustees one of the trustees lor èny persons Connect￿ with rheml receive(S any remunerèrion or benefifs from the charity during the year. Employees There were no employee5 dijring the year12022 nonel. 10 Rel•ied party tiansactions There were no disclosable relaied party transactons during ihe year12022 nonel.