7127126, 10..54 AM DrdftAGcounts 2025.¥lsx- Googl8 Sheets Charity Re8lStration No. 288424 LEAGUE OF FRIENDS OF THE SOUTHAMPTON EYE UNIT ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 https-.Ildocs.gooJle.comlspreadsheelsld11kzzthE.221LXyLwKiuwoTrrrit29FuOUmleLll7gid]E19716812Xgid-197168122
7127126, 10..54 AM DraftAcoJwl8 2025.)dsx- She8ts LEAGUE OF FRIENDS OF THE SOLTfHAMPTON EYE UNIT Trustees B Gatesman Ichairmanl S Palmer Isecretarvl J Dixon M Collins Iresigned 26101120261 S Mcconnell K Pope D CallaEhan lappointed 28104120251 Charity number 288424 Principal address 315 Romsey Road Suuthampton Hampshire S016 4BW Independent examiner Mandair & Co Partnership House 84 Lod8e Road Southampton S0146RG hltps.'Ildocs.google.comlspread5heetsld11knthE.z21LXyLwK1UWOfNfrt29FuDUtnledit?gid-197168122#ghl-197168122 2124
7127126, 10.'54AM Dr8ftArwJnts 2025.)dsx- Google Sheets LEAGUE OF FRIENDS OFTHE SOUTHAMPTON EYE UNIT ..iotiT.ENTS...... Page Trustees, Report Independent examiner's report Statement of ftnèncial activities Balance sheet Notes to the accounts h'.S.90o9Ie.cOI$preadsheeld11kzthF.zzILXyLwKlUworl9FUoUmIe¢Jit?gld-l971661z2#gl0=l97I68122 3124
7127126, 10..54AM DraftAccounts 2025.xlsx- Goog18 Shgeis LEAGUE OF FRIENDS OF THE SOUTHAMPTON EYE UNIT TRUSTEES, REPORT ,.., .. FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees present their report and financial statements for the year ended 31 December 2025. The financial statements have been prepared in accordance wlth the accounting PDlicies set out in note I to the tinanci315tatements and comply with the charity's rule5, the Charities Act 2011 and "Accounting and Reporbng by Charities.. StatÈm@nt of Recommended Practice applicable to charikn"e5 preparing their accounts in accordance with the Financial Reporbng Standard applicable the UK Republic of Ireland IFRS102I leffective January 20191" Oblectlves and artivities The overriding objectives of the Charity as set out In the constitution are= al to SLJpplen7ent the Service of the Southampton General Hospital Eye Care Unit for the health, welfare and comfort of thè patients by the provlsion of facilities and eqLJipment which may for the treatment of such patients, or for the running of the Eye C3re Unit and- bl to provide, or assist in the provigion of, amenities in the Eye Care Unit for pakn.ents and staff. The te bar at the entrance provides refreshment for patient%, staff and visitor5 to the Eye Care Unit. This is chieved by a pool of loyal volunteers 3nd raises funds for the ber>eficiaries of the League of Friends. In addition to the tea bar, two raffies were held in 2025 to raise additional funds. The trustees have paid due regard to guidance issued by the Charity Commission in deciding whèt activities the Eharity should undertake. Achievements and performance The tea bar traded continuously throughoLJt 2025 without any dlsrupr¢on. There were no table top sales, or sale of donated good5 during 2025. but two rsffles eenerated Contributions by way of purth3ssng equipment costing £36,632 have been made by the League of Friends during the year to the Eye Unit12024 £46.8751. http5.'Ildocs.google.comlsWeadsheetsldllkthE-z21LXyLwK1UWOINTIt29FuWmledlt7gid-197168122*gid1g7168122 4124
7127126, 1054 AM DraftAccounts 2025.sx- Googl8 gh8els LEAGUE OF FRIENDS OF THE SOUTHAMPTON EYE UNIT TRUSTEES, REPORTI£ONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 nancial Revlew- Prlntlpal ftEnding sources I ne League s printlpal Ti&noing u5uai*y comes Trorn Ine running OY iwje lea oar, nowevei li also receive5 funding from donations. legacies, collection boxes and also fundraising events, although there were no 4olA i 2025 Imiestrnent policy Aside from retaining a prudent amount ITr reserve5, the League's tunds are invested in a COIF Deposit Fund administered by CCLA Fund Managers MIted. Reserves policy The trustees have examined the Charity's requirements for reserves in light of the main risks to the Chartty. It has established a pO1CYt0 mBintain sufficient funds to pay any cost5 as they arise. At 31 December 2025, the lÈvÉl of unrestricted reserve was £35,566 with bank balances of £35,9B6 which are considered to be adequate. No long term liabilitr'es are undertaken. Plans for fvture perlods Tlie Leagfjje will continue to laise fund5 to help finace projÈrt5 in 4ccordaNce with it5 objectives. It 15 ankncip2ted that the level of funds will need to be built-up again following over two years of the tea bar not being able to opetate during the Covid pandemic in 2020 and 2021. It is the policy of the charity that unrestrirted fund5 which have not been designated for a specific use should be m3pntained at a level equivalent to between three and s¢x month's expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's turrent activikn.es while consideration 15 given to ways in which additional funds may be raisetl. The trustees have assessed the m3jor risks to which the charity is exposed, and are satr'sfied that systems are in place to mitigate exposure to the major risks. 5tructUTe. governance and management The trustees who served during the year and up to the date of signature of the financial statements were.. B Gatesman Ichairmanl S Palmer Isetretaryl l Dixon M Collins (resigned 2610112026 S Mcconnell K Pope D Callaghan (appointed 28104120251 The reportwas ppr ed by the Board tsf Trustees. B Gates Trustee ndch Dated: hltps'.Ildocs.goLvJle.coMl$w68dsheeitvlkUE-z2lLXwKffuW0INTrt39FUDVrn1eL1[?gI&=1g7168l2W1-I97168122
7n7126, 10..$4 AM DrdftAcEounfs 202S.Sx- Goagle Sh£el LEAGUE OF FRIENDS OFTHE SOUTHAMPTON EYE UNIT INDEPENDENT EXAMINER'S REPORT . TO THE TRUSTEES OF LEAGUE OF FRIENDS OF THE SOUTHAMPTON EYE UNrr We Teport on the finBncial statements of the charity for the year ended 31 December 2025, whi¢h are set out on pages 4 to 9. Respective responsibilities of trustee5 and examiner The charity's trustees are regpongible for the prepatiOn of the financial st3tement%. The charity's trustees consider that an audit is not required for this year under section 144121 of the Charities Act 2011 Ithe 2011 Act) and that an Sndependent examination should be carried out. It is our responsiblllty to.. lil exarnine the financial statements under section 145 of the 2011 Act.. lill to follow the procedures laid down in the general Directions given by the Charity Commission under section 14515llbl of the 2011 Act.. and liiil to state whether parricular matters have come to our attention. Ba515 of independent examlner's report Our examination was carried out in accordance wlth the general Directlons given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with thoEe records_ It also includes consideratt'on of èny unusijal items or disclosures in the financial statements, and seeking explanations from you as trustees concerning any such Tll3tters. The procedures undertaken do not provide all the evidence that would be reqLJired in an audit and consequently no oplnion Is given as to whether the financial statements present a true and fair wew, and the report is limited to those matters sèt out In the next slatement. Independènt examlner's statement We have completed our examination. We confirm that no material matters have come to our attention in connectio with the examination giving us cause to believe thèt in any material 35pe(t.. l accounknng records were not kept in respect of the charity as required by sectÉon 130 of the Act.. or 2 the accounts do not accord with those re¢ord5; or 3 the accounts do not comply with the applicable requirements concerning the form and content of the accounts set out in the Charsties (Accounts and Reports) Re8ulknons 28 other than any requirement thatthe accounts give a'true and fair view" whlch is not a matter considered as part tsf èn independent examination. We have no concerns 3nd have come across no other matters in connection with the examination to which attention should be drawn to this report in order to enable a proper understanding of the accounts to be reached. Mandair & Co chartered Accountants Dated: I i aL IL:ZL hlW$'.Ild0¢5.google.¢omlspreadsheetsld11kzzUIE-z21LXyLwK1UWOfKFrt29FUOUnVed1QI1Z197l68l2wId-l97168fj22 6124
7127126, 10..54AJA DraftActunts 2025.*sx- GODy Sheets LEAfjUE OF FRIENDS OF THE SOUTHAMPTON EYE UN srATEthAENT OFSINANCIALAclluiTIES.... ....,.. . INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDEO 31 DECEMBER 2D25 2025 2024 Notes Income from: Donations and le8acies Charitable activities Other trading 3Ctivities Investments Giftaid 630 84,306 630 361 2.866 74.977 411 Total Income 85,927 78,254 Empenditure on: Charitable activities Governance costs- accountancy and reptsng 85,CK)5 420 90,111 85,425 90.591 Net Surplus/lOeftcitl for the year l Net movement in funds 502 112,3371 Fund balances at l JanuHry 2025 35,064 47,401 Fund balances at 31 December 2025 35,566 3S,064 The statement of financial athvities includes all gains and losses recogni5ed in the ye3r. All income and expenditure derive from conynuing activities. h(tps'.Ildoc&googl8.mrnlspr8adsh8etsld11kzthE.z21LXyLwKlUwI)Nffft9FuOUmledit7gid=19716812Id-8g7168722 7124
7127126, 10..54AM DrattAccounts 2025.Sx- Googkn Sheets LEAGUEOF FRIENDS OFTHE 50UTHAMPTON EYE UNIT AS AT ai DECEMBER 2025 zozs 2024 CurTent Assets Funds on deposit Cash at bank and in hand 8.794 27,192 8,433 27,951 35,986 36,384 Creditors: amounts falling due wlthln one year 14201 11,3201 Net Current Assets 35,566 3S,064 Income Funds Unrestricted funds 35,566 35,064 The accounts were approved by the Trustees on B Gatesman Trustee and Chairman https".IldoCs.go(le.¢oM1SpTeadsheeIÉIdIlkZZthE.221LXyLwK1vwotrIrlt2gFuuu1nIedIt7gid-1Y7I6812219ld=lg7I681z2 8124
- 10..54API DraftAccounts ?025.S%- Goog18 Sheets LEAGUE OF FRIENDS OF THE SOUTHAMPTDN EYE UNIT . .NQTES TO niE EJf4ANCLILSTATEMENTS. . ... FOR THE YEAR ENOEO 31 DECEMBER 2025 l Arcounting politles Charity infomiation League of Friends of the Southampton Eye Unit is a Charity reElstered in the United Kingdom as charity number 288424. 1.1 Accounting conventlon The tinancial statements have been prepared in accordance with the Charity's constitution, the Charities Art 2011 and "Accounting and Reporting by Charities.. Statement of Recommended Prattiee applicable to charitie% preparing their accounts in accordance with the Financial Reporting Standard èpplicable in the UK and RepLtblic of Ireland IFRS 1021 leffective l January 20191" The charity is a Public Benefit Enttty as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities 3pplyFng FRS 102 Update Bulletin I not to prepare a Statement of Cash Flows. I he nnancial statements have departed rrom the Lharines IACtovnts an(1 Heportsl Keguianon5 2W only to the exlent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for tharities applying FR5 102 rather than theversion of the St3tement of Rècommended Practice which is referred to in the Regulations but which h35 since hppn withA%wn The financial statements are prepared sterling, which is the funttional currenty of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial ststements have been prepèred under the historical cost convention. The principal accounting PDlicies adopted are set out below. 1.2 Golng concern AT Tne nme or approving tne nn3ncJai staiemenrs, tne Iru51¢es nave a reasonanie expecranon InaT the charity has adequate resotjrces to contt.nue in operational existence for the foreseeable future. Thus, the trustees cDnkn"nve to adopt the going Concern basls of accounting in preparing the financial 1.3 Charltsble funds UnrÈstricted funds are available for use at the discretion of the trustees in furtheran£e of their charitable objectives. esrnuea runus are SUDiecr to specinc conoinons v don0 as EO now tney may t)e used. I he purposes and uses of the restricted fund5 are set out in the notes to the financial ststements. Endowment funds are subject to specific conditions by donors that the capital must be maintained http5'.IldoCs.gle.GarnIspreadsheelSIdllkZzthE-z2lLXyLwKlU0rNFIt29FUOuIedltFYId-I97j681229ld=197I68122 9124
7tt7126, 10..54AM DraftAcrthnts 2025.sx- Google SheÈts LEAGUE OF FRIENDS OF THE soufHAMPTON EYE UNIT NOTES TO THE EINANCIAL5TAT.EMENTS4CONTJNUEDI.... FOR THE YEAR ENDED 31 DECEMBER 2025 l Accounting policles l¢ontinuedl 1.4 Intoming resources Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amount* can be measured reliably, and it is probable that income wlll be received. Cash donation5 are recognised on receipt. Other dDn3tion5 are recognised once the charÈty has been notifi.ed of the donation, unless performance conditions require deferrdl of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt Dr otherwise if the charity has been notitied of an impending distribution. the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a eontinger>t asset. 1.5 Resources expended ExperTditure is recognised on an accru31 basis as a liability is incurred. It includES any VAT which cannot be fvlly recovered, and 15 reported as part of the expenditure to which it relates.. Costs of generatinE funds comprise the c95t5 associated with attracting voluntary income and the CDsts of fundraising. Charitable activities tomprise those costs incurred by the charity in the delivèry of its activitres 2nd services for its beneh"ciaries. All costs are allocated between the expenditure c3tegorie5 of the Statement of Financial Activities on a basi5 designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly. others are 3pportioned betrjeen activitie5 in line w¢th their fespectlve proportion of income received. 1.6 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with bahk5, Other short-term liquid investments with original maturities of three months or le55, and bank overdrafts. 8ank overdrafts are shown wrthin borrowing5 in current liabilities. 2 OonatSons and legacles 2025 2024 Donation5 (collection box) Donatiohsother 41 2,825 630 630 2,866 hW5.'Ildocs.google.comlsprebd5heetsl(J11k2ZthE-221LxwKfvWo[NTIt29FU0umledli?gl-l971S8I2Id=197I68122 10124
7r27126, 10.-$4 AM DraftAGcounts 202s.Sx- Google e8ts LEAGUE OF FRIENDS OF THE SOUTHAMPTON EYE UNIT NQTES.TD THE FJNANcL4LsTATEMEN ICONTINUEDP FOR THEYEAR ENDED 31 DECEMBER 202S 3 Charitable activites 2Q25 2024 Tea Bar trading 84,306 74,977 4 OtheT fvndralsing activities 2025 2024 Raffles 630 630 S Investments 2025 2024 Bank interest received 361 411 6 Charitable athvities 2025 2024 Cost of goods sold & Tea Bar equipment Volunteer travel expen5e5 for Tea Bar Contribution for/equipment purchased for The Eye Unit BT p"hori& costs Printing, postage & stationery Repairs & maintenance Ofiice expense5 Bank charges Insurance IT software and expens Equipment leasing cosrs 43,153 544 36,632 37,675 539 46,873 loo 857 666 1,811 56 232 609 1.329 1,616 96 1,186 1,022 105 85.005 90,111 https'.IldoG5.google.comlspreadsh&etsldllkuihE-z21Lx1UwOfNril29FuoUmIed1O1ll=197166122*9Id-l97168122 11124
7127126, 10.'54A Dr8ftA(YAJunts 2025.Asx- Goook Shèets ..AE5fiUEQF,.RIENDSE...THE SQLIDAAmE,ullIT,...- NOTES TO THE FINANCIAL STATEMENT5 ICONTINUED) FOR THE YEAR ENDED ai DECEMBER 2025 7 CreditoN" amounts falling due wlthln Dne year 2025 2024 Trade Creditctrrs Accruals and deferred income 420 1320 420 1,320 B Trustees None of the trustee5 lor any persons tonnected with them) received any remuneration or benefits from the charity during the year. 9 Employees There were no employees during the year12024 none). 10 Related paity transactions There were no disclosable related party transacton5 during the year12024 nonÉl. httrps'.IIdtt.g0[jIe.C(KIspeadsheetsIIjkZZthE-221LXYLIVKlUwO[NrI9F0Umled1l7QId=l97I6BT22lg-l97I68122 12124