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.mb*r 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 P31i*nts. 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 wh*le 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 £V5t*ms 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£ pr*sent 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 ¥tMt@mg.ni 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 d*fpTral ol the amount Incorne lax
rÈcovLJrèble In relation to dofièiions received under Gift Aid or deeds ol covenar*t Is refoenised ?1 the time
ol thL, donasion
Leg3cies are cp.cognis¢d on receipt oi o*herwi5e if Ihe charity h<lS been notified ot an Tmpt%)ding
disrriburion, Ihe arnouni Is kftown and fe£eipl is expptted If Ihe Èmouni Is i)oi known. thè legacy 4S tredted
OS 3 roniingent a5sei
1.5 Resources expended
E*penditurp Is rv.cogDssed on an acciu31 bd515 as a Iiabilitv 15 Incvried 11 includes any VAT which canFlOt be
fully rpcovered, and Is reponpd as part of ihe expenditure 10 which It relètes..
C05t5 018eneiating funds comprise rhp cosÉ% associated with attraciing voluntary in¢omÈ 3nd the costs of
lundr315in8.
Charitable )ctivitfes tompr5se those cost5 incurrp.d by the chariiy In rhe delivery ot Its attiwit¢F.5 ènd
AII costs are. allocated beiween ihp. expendiiure c3te8orles of the Sl31ernent ot Financial
Aciivitii's on a b3s15 de51gngd 10 iÈllÈct ihé use of Ihv fesourie Ctssi> 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.