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2023-03-31-accounts

Sense Group Annual Report and Financial Statements 2023

Sense, the National Deafblind and Rubella Association:

Sense, the National Deafblind and Rubella Association (Sense), Sense International and Helping Sense Limited

Sense: Registered number 1825301

Registered charity number: 289868

Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Contents
Message from our President 3
Introduction from our Chair and Chief Executive 4
Report of the Trustees of Sense, the National Deafblind and Rubella Association 6
Who we are: our mission and vision 6
Our year in numbers 8
Our strategic outcomes: plans and achievements. 10
Sense International: performance against objectives for 2022/23 17
Sense International: plans for 2023/24 21
Quality and safeguarding 21
Fundraising 23
Our volunteers 26
Our people 26
The governance of Sense, the National Deafblind and Rubella Association 29
Public benefit 33
The Sense Group 33
Sense Group Trustees and senior staff 35
Section 172 statement 37
Statement of the responsibilities of the Board of Trustees of Sense, the National Deafblind
and Rubella Association 39
Financial review of Sense, the National Deafblind and Rubella Association
2021/22 42
Energy and carbon report 2022/23 49
Report on the independent audit of the financial statements 55
Consolidated statement of financial activities for the year ended 31 March 2023 58
Accounting policies of Sense, the National Deafblind and Rubella Association 62
Notes to the financial statements of Sense, the National Deafblind and Rubella
Association, for the year ended 31 March 2023 69
Other information 94
Major supporters of Sense in 2022/23 94
Charity information and professional advisers 96

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Message from our President

We know everyone is feeling the strain that increases to the cost of living have continued to bring over the last year. But we’ve also seen clearly that the crisis is not affecting everyone equally.

Disabled people and their families are affected more than most people by the cost of living. Last year, I was fortunate to spend time with several families so I could learn firsthand about what they’re facing. Many are spending most of their income on food and energy, where prices have been spiralling fastest. And the extra costs associated with disability, such as higher energy use to power equipment, is hitting people hard.

Given the limitations of government-led assistance and under-funding of social care services, Sense considered carefully what response charities should take. As President, I’m proud that we launched an emergency fund for the families most affected. This is just one of the ways that Sense has been a vital lifeline to many families during this time, and we will continue to lead the way in the national response.

We know from Sense research that 1.6 million people in the United Kingdom have a complex disability. And that number is growing. Estimates are there will be 2 million people by 2029. With one in ten disabled people having a complex disability, we now need to move towards a systematic approach to transform social care. People with complex disabilities need and deserve stronger funding than they currently receive, and Sense will continue to fight for this long overdue change.

The Lord Levy President

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Introduction from our Chair and Chief Executive

We continue to live in extraordinarily challenging times. Covid-19 exposed deep poverty and fault lines within our welfare system. Now, a continuing crisis with the spiralling cost of living threatens the security of society’s poorest and most excluded communities. In particular, disabled children, adults, and families are feeling the effects more than almost anyone else.

Sense argued that the Government can and should do more to help disabled households weather price shocks in energy and the cost of living. Frontline staff spoke about desperate stories of disabled households living in just one room to keep warm, and families sitting in the dark eating one meal a day. We know that disabled people have to use energy for essential equipment like charging a wheelchair or running oxygen machines, feeding pumps or nebulisers, and many didn’t know where to turn.

In a first for Sense, we responded by launching an emergency fund to help plug some of the gaps. Working with Turn2us, we allocated unrestricted grants of £500 to help 1,000 disabled households on low incomes. We followed this up with further grants of £200, thanks to the generosity of our supporters. We also allocated a proportion of the fund to seven other charities supporting people with complex needs, including Batten Disease Association, Rett UK, and Well Child.

This direct financial support made a crucial difference to families in a period of dire need, but this cannot be an excuse for government not to fulfil its duties. We continue to argue strongly for more targeted support for disabled people and greater investment in social care, and we’ve empowered people with first-hand experience to influence debate, drive change and shape policy discussions on these issues.

Like the people we support, Sense, along with so many charities, has also been impacted by high inflation. Our operating costs are increasing, while our income streams face new strains, including the frailty of social care funding. At the same time, the demand and need for our services is increasing more than ever, and there are challenges with recruitment and retention of both social care and retail staff. As the crisis continues, we foresee that

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

these pressures will only deepen and we will face difficult decisions about what we are able to achieve in the next financial year.

During this unprecedented time of uncertainty and change, we could not be more grateful for the hard work and dedication of our team of Sense employees and volunteers. We also realise that they too are impacted by the crisis and it is essential to provide the right support for our people. We have developed a wellbeing action plan, put in place an information hub to improve knowledge of mental health, and provided the Headspace app for every member of staff. As we enter a new year, we will be striving to look after the wellbeing of our staff with the same urgency and focus that we give to the people we support.

Justin Molloy Chair, Sense

Richard Kramer Chief Executive, Sense and Sense International

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Report of the Trustees of Sense, the National Deafblind and Rubella Association

Who we are: our mission and vision

Who we are

Sense is a national disability charity that supports children and adults who are deafblind or have complex disabilities to communicate, experience the world, and fulfil their potential. We also have an international arm, Sense International, which works in eight countries round the world.

Sense offers personalised support in our residential and supported living services; in the community and across our centres, holidays and short breaks; and provides opportunities for children and adults to take part in arts and sport activities across the country.

We are here for everyone who needs us, for as long as they need us, providing early intervention for children, helping young people access education across Sense Colleges, and supporting the transition into adulthood and beyond. As well as providing practical support, we also offer information to families, and we campaign for the rights of people with complex disabilities to take part in life.

We work with a range of partners to deliver our services, including local authorities, housing associations, healthcare professionals, schools, and art and sport organisations.

Some of our services are funded by Local Authorities and integrated care systems (ICSs), whilst others, such as our specialist work with children and young people, are entirely dependent on charitable fundraising and income from our trading through more than 100 Sense shops.

All of our different services are tailored to the needs of each individual person.

Our mission

Our mission is to remove barriers to communication, so that everyone has the opportunity to live their life to the full.

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

What we believe

Our vision is of a world where no one, no matter how complex their disabilities, is left out, isolated, or unable to fulfil their potential.

What we do

We provide expert support that’s tailored to the individual needs of each person who has complex disabilities or is deafblind. That might be through our centres, holidays and short breaks, or in people’s homes. In addition to practical support, we also offer information to families, and campaign for the rights of people with complex disabilities and those who are deafblind to take part in life.

Who we support

We are here for every person living with complex disabilities that make it a challenge to communicate, access information and take part in life.

We are specialists in providing the individual, tailored support people need to lead a fulfilling life.

What we mean by complex disabilities and deafblindness

People with complex disabilities – or complex needs – have two or more disabilities and experience unique barriers in daily life. This can make it harder to develop new skills, communicate and live independently.

Deafblindness is a disability in its own right. It means you have sight and hearing impairment that affects your everyday life. Access to information, communicating with people and getting about on your own can be much more difficult.

Being deafblind doesn’t necessarily mean you are totally deaf and/or totally blind. Most people who are deafblind have some sight and some hearing.

How we support

We know that, with the right support, it is possible for every person to make sense of their world and the world around them, no matter how complex their disabilities.

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

We help people to communicate and express themselves – be it through speech or sign, touch or movement, gesture or sound, art or dance.

For over 65 years, Sense has developed an unrivalled depth of knowledge, skill and expertise to help people overcome the barriers to communication. We help people to develop the skills to enjoy everyday things like having a conversation, enjoying friendships and living independently.

We offer personalised and flexible services that are built around the specific needs of each person. That means we support people in their home and in the community, in their education and transition to adulthood, and through our holidays, arts, sports and wellbeing programmes.

We also offer practical support to families, including information, advice, short breaks and family events.

We campaign to change laws and government policies where necessary, to ensure that everyone, no matter how complex their disabilities, can communicate, access information, and take part in life.

Our year in numbers

Our reach in numbers

Last year, our many different services reached more than 30,000 people and families – 2,000 more than last year. We’ve expanded services to support new people in new locations, while also continuing our long-term support.

Our cost of living campaign encouraged more than 80,000 people to sign our online petition, backing our call for the government to provide greater financial support to disabled households. The government responded by increasing benefits in line with inflation, but our campaign for more targeted support for disabled people continues.

We raised £12,875,000 in donations and legacies for our work across Sense and Sense International, thanks to the generosity of our supporters.

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

We almost doubled our social media followers, and engagement with our posts was up 90% , by focusing our stories on the people we support.

Our service in numbers

Because of the scale and severity of the rising cost of living, we launched our first largescale financial support scheme for families living with a loved one with complex disabilities. Two rounds of emergency funding grants distributed £700,000 to families to help support them with extra costs.

Our Connect services, designed to tackle loneliness and social isolation, reached over 3,400 people and families with dedicated support for siblings and young carers of children with complex disabilities. We helped people connect with peers and volunteer buddies through a range of one-to-one, face-to-face, group and virtual sessions.

We supported over 3,800 children and families through our specialist and operational services. This was 300 more than last year.

Our information and advice line supported people with 5,041 enquiries. This was a similar number to last year, when we saw large increases in the use of this service compared to previous years.

5,388 people and families benefitted from our sports and physical activity programme, which aims for every person with a complex disability to lead a more active life.

4,580 people and families were supported in our inclusive art and wellbeing activities. This was over 2.5 times as many as last year.

In partnership with local and education authorities, we supported 351 people in our accommodation services – up 30% since last year – and 700 people accessed either a day opportunity, individual support or both through our 10 Sense Centres. Our specialist college sites worked with 334 young people and adults.

Our services have continued to maintain the same high standards as last year, with 94% judged by the Care Quality Commission to be good or outstanding.

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Our influence in numbers

We held 17 meetings with MPs, half of these with members of the cabinet or shadow cabinet. We also arranged a meeting between a storyteller and their MP to talk about the impact the rising cost of living is having on people with complex disabilities.

21 MPs and peers came to our events in Parliament that focused on the cost of living.

Sense and our campaigns were mentioned in Parliament 77 times, nearly four times the 21 mentions last year.

We submitted evidence to 22 inquiries and consultations on a range of topics, including the Covid inquiry, developing Labour policy for their manifesto and the SEND review.

There were 1,050 items of press coverage highlighting the Sense cause and allowing disabled people and their families to be heard. This was a 16% increase from last year.

Our strategic outcomes: plans and achievements.

Imagine a world where no one, no matter how complex their disabilities, is left out of life. Our strategy – No One Left Out of Life – targets four strategic outcomes. These were refreshed for 2021-26 and outline our ambition to support ten times more people living with complex disabilities by 2026. That’s 50,000 people over five years.

Here are some of the achievements and plans that further our mission and take us towards delivering on that goal:

Outcome 1: Children and families get the best possible start

Being a parent or carer of a child who is deafblind or with complex disabilities can be challenging. But, the right support, at the right time, can make all the difference in a child’s development.

Key achievements

Across all our charitable programmes, Sense reached 6,071 new children and their families this year.

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

We launched our Early Intervention and Play service in Birmingham, Loughborough and North Wales, offering Connect and Play sessions that reached 607 children with complex disabilities aged 0-8 years and their families. These services support the vital contribution that free play makes to a child’s development. With everything from sensory stories to outdoors forest school, we helped children find new ways to connect, communicate and play with their parents and carers, and with other children.

The pilot period provided excellent feedback from families. 83% of parents (24) agreed with the statement “I feel more positive about my family’s future” after attending the weekly sessions, and 100% of parents attending the weekly sessions (24) would “recommend Sense’s service to other parents and carers of children aged 0-8 with complex needs.”

We secured funding of £1.3 million from Reaching Communities to continue to offer and expand the service, including developing a toy and tech resource loan service for the next three years.

Our Multi-sensory impaired (MSI) children’s team of teachers and practitioners continues to provide tailored extra support for children and young people aged 0-25 nationally. This includes specialist one-to-one support at home or in nursery/school, early years groups, family events, parent/carer information and wellbeing sessions, and bespoke training. The team reached 3,276 children and families through both face-to-face and virtual activities that help children and families communicate with each other, access education, and more.

The MSI team also led and attended professional events across the country to raise awareness and share knowledge of deafblindness and MSI, reaching over 850 professionals.

Plans for 2023-24

During the coming year, we plan to expand our work supporting children and families to get the best possible start. We’ll have a particular focus on offering both digital and faceto-face services, so that more people can access our support in the way that suits them best:

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Outcome 2: Adults are supported to live and learn at every stage of their lives

We believe that everyone has a right to live a fulfilling life and play an active part in their community, including through equal access to work, education and training.

With the right support, that reflects people’s aspirations and needs, we can ensure that no one is left out, or unable to fulfil their potential.

Key achievements

Sense College continued to grow across 9 sites, with students following a person-centred curriculum for up to 4 years.

We successfully completed redevelopment of our college in Loughborough, and Sense Hub Loughborough opened on time and on budget in January 2023. This has given students new opportunities through arts, sports and employment. The initial timetable at the Hub includes 45 sessions per week of learning and activities for children and adults.

We identified a new supported living site in Belfast for 6 people who will be new to Sense. The service is due to open in Autumn 2023.

Despite slower demand for new services due to a backlog of adult social care assessments, we worked with commissioners of services – for example Local Authorities

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

and integrated care systems (ICSs) – to extend our commissioned support. We exceeded our target to reach 80 new adults across commissioned services, with 142 new adults benefiting from our support. These included support across our supported living, college, residential care and day services.

Plans for 2023-24

During the coming year, we plan to deliver on our objectives to support adults to live and learn at every stage of their lives:

Outcome 3: Individuals are less lonely and more connected in their communities

Almost two thirds of the 16 million disabled people living in the UK are chronically lonely. We’re supporting people to find a route out of loneliness by helping them build confidence, access new environments, and make connections within their local community. We aim to generate new social connections for more than 30,000 people over five years.

Key achievements

Last year Sense supported 12,511 people and families through a range of activities to help people combat loneliness, learn new skills and make connections.

Sense Holidays were back to pre-pandemic numbers with unique, unforgettable breaks that help people have new experiences and make friends for life. We hosted 18 holidays for 85 people with complex disabilities, including a Deafblind International holiday. The service also received an outstanding Ofsted report this year.

Our face-to-face Sense Buddying continued matching young people with like-minded volunteer buddies in East London and we started a new group in Manchester. Our Virtual Buddying programme made a difference to even more people. It reached 315 buddies

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

with a range of activities, including a meet up in Regent’s Park where some of our virtual buddies met in person for the first time.

We supported 495 siblings and young carers through our services, with sessions ranging from book clubs to online gaming and makeup tutorials. Siblings were supported to develop peer-to-peer friendships with a fellow sibling, and we ran our first weekend residential.

Our Sense Arts programme opened up high quality arts and cultural activities to 1,910 people with complex disabilities, empowering people to use their creativity to express themselves and connect with the world around them. An additional 3,256 people also engaged with our public specialist arts events and workshops, allowing many more people to find out about our work.

We delivered over 500 dance workshops as part of our new disabled-led National Dance Programme. The programme reached 7 locations across the country and employed 20 new freelance dancers. We won the Digital Inclusion award from Arts Council England for our dance film Moving Portraits.

Our Sense Active programme supported 2,245 people with complex disabilities to access sport and physical activity. We also trained 1,109 sports professionals, carers and paid supporters to develop their skills in inclusive sports practice and sensory approaches.

Our employment programme supported 237 disabled people and 1,070 employers, including providing access to training, volunteering and work preparation.

Plans for 2023-24

During the coming year, we plan to continue improving our digital services to increase the number of people able to access support that helps ensure they are less lonely and more connected in their communities:

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

programme, and support more people with complex disabilities to access arts and culture.

Outcome 4: Society has increased awareness of the impact of our work and is inspired to take action

For over 65 years, Sense has been standing up for disability rights. We support disabled people and their families to fight for change on a local and national level.

Key achievements

In 2022 we published groundbreaking research on the scale of complex disabilities across the UK. For the first time, we now know how many people with complex disabilities there are and how this will change in the future. This research has helped us to highlight the scale of the inequalities and barriers people face. We’ve used the findings in our work with politicians, our fundraising, in the press and more.

We fought hard throughout last year for recognition of the way the crisis in the cost of living has disproportionately affected people with complex disabilities. Our cost of living campaign raised awareness amongst the general public, funders, politicians and more. An individual giving fundraising appeal raised money for vital support for families struggling financially, including an emergency fund for those most in need.

We also published research that showed how much disabled people were struggling financially, even before the crisis. We campaigned strongly for government to offer better financial support to disabled people, and to increase benefits in line with inflation. Through our campaigning on the cost of living and more, we significantly raised awareness of Sense and our work amongst politicians . For the first time, we attended party

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

conferences, and spoke to 50 MPs and peers, as well as local councillors, parliamentary staff and others with influence in government.

We relaunched our website , putting all the different services we offer in one place for the first time. 452,000 people visited the website − up 23% on the previous year. We revamped our information and advice to be more accessible and inclusive, and made sure disabled people were involved in its testing and development. We added new or updated information about a whole range of subjects relating to deafblindness and complex disabilities. As the spiralling cost of living worsened, we included new advice about managing increased costs and benefits available. There is also detailed information about our services for social workers and local authorities, and dedicated resources for education and sports professionals.

We also launched an online store, a new petition and campaigning platform, an activity finder tool and a new holiday booking process. Revenue through the website rose 36%.

Our social media channels significantly grew awareness of Sense over the last year. By focusing our stories on the people we support, we almost doubled our followers, and engagement with our posts was up 90%. As an example, the Sense Awards had just under 6,000 engagements on social media in 2021. In 2022, this grew to 27,000.

Opening Sense shops in new areas has helped our reach and engagement, including for our petition on the cost of living. Our shops’ Facebook pages have 21,000 direct followers, connected further to many community groups.

Plans for 2023-24

During the coming year, we plan to expand our supporter base to ensure society is aware of our work and is inspired to take action:

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Sense International: performance against objectives for 2022/23

Sense International supports children and adults with deafblindness in Bangladesh, India, Kenya, Nepal, Peru, Romania, Tanzania and Uganda. People with deafblindness in the countries we work in are more likely to live in poverty and be unemployed, with lower educational outcomes than other disabled people. They face multiple barriers, including lack of access to healthcare, education, vocational training and opportunities to participate in their community. Lack of accessible information and communication makes it extremely difficult for them to voice their issues.

Sense International had three strategic objectives for 2022/23:

Here are some examples of the ways we worked towards those objectives in 2022-23, including support we delivered as part of the Foreign, Commonwealth and Development Office (FCDO)-funded Disability-Inclusive Development programme:

Strategic objective 1: People with deafblindness are included in national systems

We innovate and show how people with deafblindness can be included in national systems such as healthcare, education and vocational training, working in partnership with governments, partner organisations, parents and others.

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Screening and early intervention

The sooner we identify and support a child with deafblindness, the more likely they are to develop to their full potential. Through our work, we demonstrate to governments, health authorities, families and communities how early screening can be used, and the huge difference that early support and therapy can make. We train health workers and enable parents to understand and communicate with their child, to boost children’s progress towards achieving developmental milestones.

This year, 60,847 children were screened for deafblindness across our countries.

In Kenya , we screened 48,532 children, thanks to an additional 30 community health volunteers being assigned to screening. Specialised software and tablet-based technology was used to conduct screening and upload data to a central database, which allowed Sense International Kenya to instantly track progress.

In Peru , we supported the establishment of three sensory stimulation rooms in schools in the regions of Ica, Apurimac and Tumbes to provide therapy support to students.

Inclusive education

We work with families, schools, colleges, partner organisations, government institutions and ministries of education, to enable learners with deafblindness to get the educational support they need and fulfil their potential.

Across all countries, we supported 7,939 children with deafblindness to access education.

In Uganda , we continued to provide learning support assistance to 55 children (25 girls and 30 boys) in schools. 50 children progressed to the next grades.

In India , 3,104 children were supported with access to education, with 407 in schools, and others supported through centres or at home.

In Bangladesh , we supported 157 children (88 boys and 69 girls) with access to education in their homes. Out of these, 30 boys and 27 girls have transitioned to schools so far.

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Vocational training and livelihoods

Like any young person, young people with deafblindness want to be as independent as possible, earn a living and contribute to their families and communities. We support young people with deafblindness through the different stages of this process, enabling them to join a vocational training centre, become an apprentice, or plan to start their own business. 1,205 young people were supported with vocational training or opportunities to earn across our eight countries.

In Bangladesh , we adapted an apprenticeship model originally developed for people without disabilities, to enable people with deafblindness to receive training from a master craft person in their community in trades such as sewing, carpentry, computers and batik. Out of the 15 trainees, 12 are now employed and earning an income.

In Kenya , 18 micro entrepreneurs reported doubling or tripling their profit margins, after receiving intensive business training, business growth kits and support linking to supply chains.

Strategic objective 2: People with deafblindness, and the people who support them, have more information, skills and knowledge

We share information and train people with deafblindness, their families and carers, health-workers, educators and other professionals, communities and decision-makers, so that people with deafblindness get better support.

Across all countries, 8,774 people were trained to support people with deafblindness.

Funded by Nelumbo Foundation, we continue to develop the online Global Deafblindness Resource Centre – deafblindness.info – with accessible information and resources for those who support people with deafblindness, including parents, caregivers, teachers and NGO workers. We currently have resources in three languages on the hub – English, Romanian and Spanish – and will soon have resources in more languages, including Bangla, Hindi, Nepali and Swahili.

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

In Kenya , eight physical resource hubs were also established in schools and hospitals, all equipped with tablets. The tablets have programmes and resources installed, providing information on disability and deafblindness, which was accessed by 1,898 learners and 753 teachers. Additionally, the first class of 63 learning support assistants (LSAs) completed their practical training and graduated from the Kenya Institute of Curriculum Development. 80% of the LSAs trained in Kenya are still being supported by the local school boards, demonstrating the value and sustainability of the approach, and we continue to advocate for the Ministry of Education to officially embed LSAs in schools.

In Peru , 117 education professionals from Ica, Tacna and Tumbes were trained to support students with deafblindness and received a final certification for 200 academic hours.

Strategic objective 3: People with deafblindness are recognised in laws, policies and budgets

We advocate for change based on the UN Convention on the Rights of Persons with Disabilities (UNCRPD) and other international legal instruments, such as the Convention on the Rights of the Child. We support people with deafblindness to self-advocate, work with organisations led by people with deafblindness and parents’ groups, and gather rigorous research and evidence.

We were closely involved in developing the Second Global Report on Deafblindness, launched in 2022/23 by the World Federation of Deafblindness. This is a vital advocacy tool shedding light on the situation of people with deafblindness globally and providing recommendations for better inclusion of people with deafblindness in services, systems and programmes.

In Romania , after ten years of campaigning by Sense International Romania, early intervention has been formally embedded in the Romanian education system. New legislation allows for the establishment of services nationwide and the government is using pioneering services set up by Sense International Romania as a best practice model.

In Nepal , due to the advocacy efforts of Sense International’s partners, the Ministry of Education has established a first-of-its-kind programme to support resource classes for

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

children with deafblindness. This will ensure children with deafblindness are included in the education system and receive quality education in Nepal.

In Tanzania , we made significant progress towards our Education Service Resource and Assessment Centre (ESRAC) model being adopted nationally. The Tanzanian President’s Office Regional Authority and Local Government − responsible for managing district and regional services − released three guidelines developed by Sense International, including on establishing ESRACs at local authorities across the country, on the implementation of an inclusive education strategy and on assistive devices in schools. The district

governments in Misungwi and Shinyanga have already begun work on setting up their own ESRACs.

Sense International: plans for 2023/24

In 2023/24, we will continue to implement the refreshed 5-year strategy we put in place last year. We will deliver work on early intervention, inclusive education, and vocational training and livelihoods, alongside advocacy, and training and knowledge sharing, so that people with deafblindness are meaningfully included in systems and societies.

Quality and safeguarding

Quality

We continue to maintain 94% ‘Good’ or ‘Outstanding’ rating from the Care Quality Commission across our accommodation services in England. Our services in Northern Ireland and Wales are also ‘assured’ by the Regulation and Quality Improvement Authority (RQIA) and Care Inspectorate Wales (CIW) respectively.

This year we returned to completing audits in person (post Covid-19) to ensure the quality, safety and compliance of services, and also completed a full review of our compliance audit process to improve user experience and gain a better understanding of compliance within services.

Our independently chaired Quality Board continues to meet quarterly to review evidence of quality assurance across Sense services and agree recommendations.

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Our practice development team, which provides support across Sense services nationally, has been restructured to reflect current needs. This includes:

Inclusion

The Sense User Reference Group (SURG) is a group of people receiving a Sense service who volunteer to give valuable feedback that helps us shape service delivery and continuously improve the way we meet people’s needs. Last year, the group met both virtually and in-person. They were involved in developing a transport and travel audit, fed into campaigns and research, and have contributed to a review of our recruitment process. They also worked with us on our sexuality and relationships policy, and shared what safeguarding means to them.

Our Experts by Experience (EXE) – people who have lived experience of social care – are employed by Sense to ensure the design and delivery of our services are person centred from the perspective of those using the services. They have contributed to our audit process and shared their experiences relating to cost of living, transport and travel. We plan to develop this project further during 2023/24.

Our Working Together for Change (WTFC) programme is part of our yearly feedback process, demonstrating how we listen to the people we support and use their experiences to help improve what we do. The information gathered through the programme is fed into our policy and research work, as well as our arts, sports and wellbeing programmes so that we can design meaningful activities collaboratively. Feedback from eight workshops held around the country will be used to develop local and national action plans, and steer delivery over the next three years.

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Safeguarding

We take safeguarding very seriously at Sense, and continually ensure our approaches reflect legislation and emerging best practice, including for online and digital services.

Our Safeguarding Board is independently chaired and meets regularly to review policies, processes and procedures. It also makes recommendations, including monitoring levels of training and awareness across all of Sense.

We’re committed to the principles of Making Safeguarding Personal, which means we focus on the personalised outcomes that the people we support want. This year we are developing ways of supporting people to have a better understanding of what is abuse and keeping safe.

Fundraising

The increasing cost of living has disproportionately affected the people we support, but it’s affected most people in some way. During 2022/23, our supporters continued to show amazing generosity and energy in support of our work during a financially challenging time. We would like to thank every single person that has supported Sense, and given their time, money and voice to our vital work.

People’s enormous generosity through this time meant that we raised £12,875,000 for the work of Sense and Sense International. This includes:

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Our commitment to fundraise responsibly

Maintaining the trust of our supporters is critical – that is why honesty and transparency is at the heart of everything we do.

We are committed to follow best practice in fundraising and marketing. We are members of the Chartered Institute of Fundraising and registered with the Fundraising Regulator, whose Code of Practice we follow.

We adhere to all legislative and regulatory requirements, and ensure that our policies, guidelines and processes are regularly reviewed. We have strict guidelines about fundraising from vulnerable people and we never put pressure on anyone to donate.

In 2022/23 Sense worked with four professional fundraisers to support our fundraising. We closely monitor our supplier partners and those that fundraise on our behalf, to ensure the highest standards are maintained.

We work extremely hard to ensure supporters and the public have a positive experience of Sense, but we recognise we do not always get it right. You can find our complaints policy on the Sense website – we take all complaints and concerns seriously and value the feedback this provides.

Over the last year, our supporter services team received 57 complaints. We always respond quickly to requests to change the way we contact people and ensure that we manage our supporters’ personal details in a respectful and secure manner. We also review our data management procedures on a regular basis.

We are registered with the Fundraising Regulator to ensure that we are transparent and respectful, and that we champion best practice and adhere to regulations. During the reporting period, Sense received 42 requests through the Fundraising Preference Service, asking us not to send fundraising requests. No complaints were made to the Fundraising Regulator about Sense during this period.

If you would like to talk to us about fundraising, please contact us on: supporterservices@sense.org.uk or 0300 330 9257.

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Our volunteers

We were supported by more than 2,000 incredible volunteers across 2022/23, who provided vital support in our shops, as well as our services and activities.

Sense Holidays delivered 18 unforgettable holidays, thanks to huge help from volunteers.

Sense shop volunteers are a vital part of our retail operation and support valuable engagement in our local communities. We’re pleased to report that our volunteer community has grown in number since the pandemic resulting in rich opportunities for them whilst helping increase our sales and engagement.

Virtual Buddying is an important way that volunteers can help us tackle loneliness and social isolation. We have continued to develop the role of volunteers in this programme, expanded recruitment and welcomed many new volunteers.

We’re so thankful for the time, energy and commitment our volunteers give to support our work. Volunteers’ Week 2022 was a chance for us to demonstrate this, to celebrate our volunteers, and to show them how valued and appreciated they are. In 2022/23 we took the opportunity to review our current volunteering offer, and will launch a revised approach and strategy in 2024.

Our people

In 2022/23 our talented and dedicated workforce continued to ensure that our services remained safe and secure for the people we support. Everyone, from those directly involved in looking after the people we support, to those working in office functions that keep the organisation running efficiently and effectively, played a vital role.

How we supported our people

Last year, we continued to focus on wellbeing. We held feedback sessions with people from across the organisation to discuss their thoughts on wellbeing at work. This feedback was used to generate a wellbeing action plan, ready to launch and put into practice for 2023-24.

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We continue to offer the Sense Plus rewards portal which offers discounts and cashback from a range of well-known retailers and has a dedicated wellbeing centre with resources to help our people manage their mental, physical and financial wellbeing. This platform also links to our employee assistance programme, which offers our people confidential support and counselling on a wide range of topics.

We also gathered feedback via our employee forum representatives about how the rapidly increasing cost of living was affecting them. The executive team discussed this at length with the Board of Trustees and it was decided to be proactive and award our staff an interim cost of living pay increase during 2022-23.

We introduced the next phase of our Sense People system, Employee Self Service, which allows people to update their personal information and gives them ownership of their data.

Recruiting new talent

Recruitment remains challenging nationally within social care and across the board. Our talent acquisition team successfully launched our first digital campaign, which ran twice and resulted in over 16,000 people visiting our new careers site. The team also used more direct recruitment tools, such as LinkedIn.

A new applicant tracking system was successfully introduced, which has increased our efficiency in recruiting and onboarding new people.

Engaging and communicating with our people

Last year, we launched Sense Engage to provide a more interactive, easy to use intranet where we can share news, team information, policies and links to our systems. Our people can now easily find contact information for colleagues, comment on blogs or articles and customise their homepage. We have trained ambassadors from across the organisation to contribute content ensuring Sense Engage is kept up to date.

Equality, diversity and inclusion

As part of our continued equality, diversity and inclusion (EDI) journey, we ran webinars across the year for our people to attend with guest speakers talking to us about topics

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such as the journey to becoming transgender and recognising the signs of domestic abuse. We launched a Non-binary and Transgender Inclusion Policy and promoted eLearning modules on understanding gender, sexual orientation and the history of Pride.

Our EDI board met regularly over the year to input into our EDI plans and activities. We now have four employee networks − the disability network, the ethnic diversity network, the LGBTQ+ network and the wellbeing network. These networks continue to raise awareness and promote an inclusive culture.

In addition to reporting on our gender pay gap this year, we opted to report on our ethnicity and disability pay gaps for the first time. The pay gaps at Sense are as follows:

The results are generally very positive and reflect our work in this area, which includes introducing a new pay strategy and developing more inclusive talent acquisition practices. We recognise more must be done, however, to completely eradicate pay gaps and deliver the truly equal, diverse and inclusive workplace we strive for.

To help accelerate our progress in this area, we created a new role of Head of Inclusion and Wellbeing and the postholder joined Sense in March 2023.

Senior management pay

Sense is a complex organisation which works across England, Wales and Northern Ireland. Our workforce is engaged in a wide variety of work. As well as in health and social care, providing specialist personalised support to help people communicate and make the most of their potential, we work in education, campaigning and supporter engagement. Meanwhile, our retail arm runs over 100 shops in England and Wales.

Our sister organisation, Sense International, works with partners in East Africa, parts of Asia, South America and Eastern Europe.

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Salaries for the Chief Executive and the executive team are set and reviewed by the remuneration committee, which is a sub-committee of our Board of Trustees. The benefits available are in line with other employees, and pay is externally benchmarked in a similar way.

The governance of Sense, the National Deafblind and Rubella Association

During 2022/23, and up to the adoption of the annual report and financial statements by the Board, there have been 17 Trustees, some of whom were in post for part of the year. Trustees are also (for the purposes of company law) Directors of Sense, The National Deafblind and Rubella Association. Their names are set out later in this report.

Under the current Articles, Trustees are appointed by the Board of Trustees and can serve two terms of four years. Those co-opted can be reappointed annually, up to a maximum of eight years.

The Board of Trustees (the Board) usually meets four times a year and Trustees are expected to attend all Board meetings.

Sub-committees

Finance and Audit sub-committee

The Finance and Audit sub-committee’s main purposes are to:

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Committee membership comprises at least three Trustees, in addition to the Chair (the Honorary Treasurer). Apart from Trustees, the Committee can co-opt new members who they feel will bring relevant financial expertise.

The Chief Executive and the Group Director of Finance and Resources attend the meetings.

Nominations sub-committee

The role of the Nominations sub-committee is to:

Membership of the sub-committee comprises at least one other Trustee, in addition to the Chair. The Chief Executive and the Head of Governance attend the meetings.

Prospective Trustees are interviewed by the Nominations sub-committee and, if successful, their appointment is recommended to the Board. With the agreement of the Chair, nominees are invited to a Board meeting as observers, following which, with the agreement of the Board, they are appointed or co-opted as Trustees.

New Trustees receive a comprehensive induction pack. An appropriate induction plan is also put in place, which involves meetings with senior staff, internal and external training as necessary, and visits to Sense’s services as appropriate.

Remuneration sub-committee

The Remuneration sub-committee ensures that Sense’s remuneration strategy for the Chief Executive and members of the executive team, and its implementation, is perceived by all stakeholders to be transparent, fair and effective; that total remuneration is commensurate with personal and corporate performance and market expectations; and

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that overall packages enable Sense to recruit suitably skilled, qualified and experienced people.

The membership comprises the Chair, Vice-Chair and Treasurer, with a quorum of two. The Chief Executive is a non-voting ex officio member but is not present for discussions regarding their own remuneration. The Director of People may be asked to attend for certain items.

Engagement sub-committee

The Engagement sub-committee is responsible for advising the Board about fundraising and marketing matters, monitoring the implementation of the Engagement Strategy, providing oversight of key activity, campaigns and outcomes and making recommendations about plans and activities.

The committee has at least one member in addition to the Chair and can co-opt external members. The meetings are attended by the Group Director of Engagement.

Executive team

The Board delegates day-to-day operational management of the organisation to the Chief Executive. The broad areas of delegation, for which the Chief Executive is accountable, have been agreed by the Board and are set out in the Governance Handbook.

To ensure these responsibilities are discharged effectively, the Chief Executive is responsible for appointing, managing and developing senior staff to take direct responsibility for these areas, and for putting in place appropriate reporting and assurance mechanisms.

The executive team meets regularly and includes the Chief Executive, Group Director of Operational Services, Group Director of Finance & Resources, Group Director of Engagement, four other functional Directors and the Head of Governance.

The Governance Handbook

In addition to the areas covered above (Terms of Reference and delegated matters), the ‘Governance Handbook’ also includes sections on the values of Sense, our commitment to

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diversity, the appointment of Trustees, and role profiles for the Chair, Vice Chair and Treasurer, other Trustees; the Trustee induction process; the Trustee Code of Conduct; the Trustee conflict of interest policy; and the Board’s agenda cycle. An updated version (the 7th) was last approved by the Board in March 2022.

The Charity Governance Code

The Code specifies that the Boards of large charities should publish brief statements in the annual report on three areas:

Principle 4: Describing the charity’s approach to risk.

This can be found on page 47.

Principle 5: Explaining how the board is reviewed.

As reported last year there was an internal Board review in 2021, resulting in the overall conclusion that the Board operates very effectively as a team, in a positive and transparent atmosphere and makes decisions well. It was not thought necessary to conduct a further review last year, but consideration will be given to having a review during 2023/24.

Principle 6: Equality, diversity and inclusion (EDI)

The Board is committed to having a diverse membership, with a reasonable balance across various areas including race, gender, age, involvement of people with complex disabilities or their family members, and people from various professional backgrounds, as well as to working to achieve greater diversity.

Following the Governance review’s identification of the need to increase the diversity of Trustees in 2021, noting the under-representation of people from minority ethnic backgrounds and the importance of recruiting Trustees with a lived experience of disabilities, a fourth Trustee with lived experience of disability was appointed this year.

The Board will continue to receive updates on the progress of the EDI strategy.

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Public benefit

Trustees have referred to the information contained in the Charity Commission’s guidance on public benefit. The information contained in this report about our services and

achievements gives clear examples of how our work is beneficial and brings public benefit. Our objectives for next year show that Sense will continue to provide public benefit in line with our objects.

The Sense Group

Working together

The Sense Group comprises two discrete legal entities: Sense and Sense International, in addition to the subsidiaries as set out below.

Both Sense and Sense International are registered charities and companies limited by guarantee, with their own Boards and Memorandum and Articles. The objects of both charities are similar in referring to supporting people who are deafblind and have sensory impairments.

Our shared vision is a world where no one who is deafblind or has complex disabilities is isolated, left out, or unable to fulfil their potential. Each organisation runs its own activities to work towards this vision.

Information about Sense International is given below, but additional details can be found in their own annual report and financial statements.

Sense is the trading name of Sense, The National Deafblind and Rubella Association, which is a registered charity (charity number: 289868) and a company limited by guarantee (company number: 01825301). It is governed by its Articles of Association.

Sense works primarily in England, Wales and Northern Ireland. It is the Corporate Trustee of the Royal School for Deaf Children (Birmingham). It is the sole member of Sense International and Sense4Enterprise Limited, and also holds 100% of the issued share capital of Helping Sense Limited.

The Objects approved in 2021 are set out in Article 3 as follows:

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3 Objects

The objects for which the Charity is established (the "Objects") are to:

3.1 primarily support and promote the interests of persons who are deafblind or have multi-sensory impairments;

3.2 and to support persons who, by virtue of having a learning disability or one or more mental or physical impairments, or sensory impairment(s), require care and/or communication support

(together, the "beneficiaries").

Sense International is a registered charity (charity number: 1076497), a company limited by guarantee (company number: 03742986) and is governed by its own Memorandum and Articles of Association. It works on a global basis, raising the needs of people with deafblindness and working with partner organisations in India, Bangladesh, Nepal, Peru, Romania, Kenya, Tanzania and Uganda.

Sense is the only member of Sense International.

Sense has the following of subsidiaries:

Helping Sense Limited is Sense’s trading company (company number: 02214430). It is governed by its own Memorandum and Articles of Association, and its main activity is the sale of goods through Sense’s charity shops. The profits from its activities are donated to Sense.

Sense4Enterprise Limited (company number: 08112973) is a registered company limited by guarantee, set up to enable Sense to take forward social enterprise activities.

The Royal School for Deaf Children (Birmingham) is a registered charity (charity number: 528908). The Charity Commission granted a linking order, permitting its activities to be reported within Sense’s report without the need to file its own separate annual report and financial statements. It is governed by its trust deed but does not operate in its own right.

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This is the consolidated annual report and financial statements for all the Sense organisations. Sense International separately publishes its own annual reports and financial statements that describe its activities and finances in more detail.

Sense Group Trustees and senior staff

Members of the Board from 1 April 2022 to the present

Dr Justin Molloy (Chair)

Ashling Barvé (Vice chair - resigned June 2023)

Gillian Wood (Vice Chair - resigned 7 December 2022)

Andrew Pearson

Saeed Ahmed

George Aivazoglou (resigned 11 May 2022)

Graham Callister (resigned 7 February 2023)

Mark Cammies

Ben Cooper

Vivienne Hoskins

Simon Jones

Mythily Katsaris (Trustee of Sense International)

Benedict Leigh (resigned June 2023)

Amanda Mortensen (appointed 26 April 2023)

Brian Symington

Nathan Taylor

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Mark Westwell

During this year there were five female and twelve male Trustees/Directors.

Sense International Board from 1 April 2022 to the present

Sunil Sheth (Chair) (retired 24 September 2022)

Raaxeet Shah (Chair from 24 September 2022)

Sunil Shah (Treasurer)

Maria Arce-Moreira

Richard Cooper

Nicholas Corby

Mythily Katsaris

Dean Lumer (retired 24 September 2022)

Suzi Nandera (appointed April 2023)

Lucy Roberts (resigned 6 April 2023)

Verity Stiff (retired 24 September 2022)

Lisa Szucs (appointed April 2023)

Kiran Virdee (appointed April 2023)

Lauren Watters

Gillian Wood

During the year there were eight female and seven male Trustees/Directors.

Sense executive team

Richard Kramer – Chief Executive (also Chief Executive of Sense International)

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Maria Horton – Group Director of Operations

Catherine Still – Group Director of Finance and Resources

Louise Robertshaw – Group Director of Engagement

Alison Marshall – Director of Sense International (resigned August 2022)

Kavita Prasad – Director of Sense International (appointed August 2022)

Adrian Darkin – Director of Trading

Emma Evans – Director of People

Jonathan Monk – Director of Operational Programmes (resigned September 2022)

David Rutt – Director of Data, Insight and Technology (appointed February 2023)

In the year there were six female Directors and four male Directors.

The Trustees' Report, was approved by order of the Board of Trustees and signed on its behalf by;

Dr Justin Molloy, Chair

7 December 2023

Section 172 statement

Sense is required by the Companies Act 2006 to make an annual statement about how Directors have ‘promoted the success of the company’ having regard to the following matters set out in Section 172 of that Act:

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a) The likely consequences of any decision in the long term

A number of such decisions have been made in the last year, including setting up a cost of living Support Fund for the people which Sense supports. We were very aware that the people which Sense supports are particularly badly affected by the increasing cost of living, and struggle to pay for essentials such as food and energy. We know that they face extra heating costs and energy costs to charge wheelchairs and other essential medical equipment. We worked with an external partner, to run and administer the grant programme.

b) The interests of the company's employees

We gave an additional cost of living payment for our frontline staff who are disproportionately affected by the rising cost of living.

c) The need to foster the company's business relationships with suppliers, customers and others

Our key stakeholders are the people which Sense supports across all our services and their families. We regularly communicate with our suppliers. Other important stakeholders are our supporters and volunteers. We continue to work with other charities in our sector and the Board and Engagement Committee are regularly updated about these relationships.

d) The impact of the company's operations on the community and the environment

One of the key aims of our services is to enable the people we support to feel part of their local communities. Our Trading arm also builds key community links through our shops, which are key ambassadors for Sense. The shops hold fun weeks, enabling members of the public to take part in a range of activities and to learn more about Sense and the people we support. The shops also sell items which would otherwise go to landfill − an important contribution to the environment (and in line with Sense’s Environment Policy).

Our Trading Board is attended by the Chair of the Finance and Audit Committee and other Trustees and receives regular reports on community activities.

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e) The desirability of the company maintaining a reputation for high standards of business conduct

The good reputation of Sense, both in terms of our services and our business relationships, is critical to our long-term future.

Our services are scrutinised not only by our quality team, but by the Quality and Safeguarding Boards which have an external Chair and members, with direct input from Trustees.

We also have a Whistleblowing Policy in place, giving access to an independent external organisation.

The Finance and Audit Committee has responsibility for monitoring the impact of the Policy.

f) The need to act fairly as between members of the company

Sense has almost 1,000 company members. In line with our constitution, we have not held an AGM for the last two years. We send a letter from the Chair to our members setting out the key issues discussed by the Board over the year. This goes to all active supporters of Sense, rather than just Company members.

Statement of the responsibilities of the Board of Trustees of Sense, the National Deafblind and Rubella Association

The Trustees (who are also directors of Sense, The National Deafblind and Rubella Association for the purposes of company law) are responsible for preparing the Trustees’ Annual Report (including the Strategic Report) and the financial statements in accordance with applicable law and regulation.

Company law requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees have prepared the financial statements in accordance with United Kingdom Accounting Standards, comprising FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”, and applicable law (United Kingdom Generally Accepted Accounting Practice). Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair

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view of the state of the affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable company/group for that period.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

In accordance with Section 418, directors’ reports shall include a statement, in the case of each director in office at the date the directors’ report is approved, that:

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Internal financial controls

The Board has overall responsibility for ensuring that the charity has appropriate systems of control, financial and otherwise, in place. The systems of internal control are designed to provide reasonable assurance against material misstatement or loss. They include:

Anti-bribery policy

Sense has an anti-bribery policy, which sets out the definition of bribery and makes it the responsibility of all employees and Trustees to prevent and report any bribery issues. If necessary, this can be through Sense’s Whistleblowing procedure which provides a number of possible contacts, including an external organisation.

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Financial review of Sense, the National Deafblind and Rubella Association 2021/22

Overview

In common with many charities, the year ended 31 March 2023 was a testing year for Sense. Income in some of our services has not recovered to pre-pandemic levels, and we experienced challenges in recruitment and retention of staff, particularly within our social care workforce. It was also a tough year for our colleagues and those we support because of the adverse national economic environment. As a result, we took steps to help both the people we support and our colleagues to cope with the rising cost of living.

With reserves not spent because of the quiet years of the pandemic, we had always planned to have a number of years where we invested from our own resources. Instead of spending this on innovation projects as anticipated, we directed these resources into a mid-year pay rise for all staff, and also distributed grants to families with disabled children. This helped families we know are disproportionately negatively affected by higher food and utility costs.

We were able to make these investments in the long-term wellbeing of our most important stakeholders because of our level of reserves and prudent financial management in previous years.

Whilst we were insulated from the worst effects of the much higher electricity and gas prices during this financial year, we will face significant cost increases this year as our fixed price electricity contracts expire.

The final quarter of this year was particularly tough because of difficulties recruiting across all our activities and issues with keeping costs under control. We also saw a downturn in voluntary income in this period and delays in opening new shops added to the less favourable outcome for the year.

Reserves were boosted in the year however, because of the exit from our deficit funding agreement linked to the final salary pension scheme which paid back a healthy surplus from the scheme and eliminated Sense’s liability towards the scheme for good.

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Financial highlights

Income from commissioned services increased in the year by £5.3 million, partly as a result of fee increases required because of the increase in the National Living Wage (NLW), which went up by 6.6% in April 2022, and partly because of additional services delivered in our college and day services. Following the acquisition of Otterhayes in April 2021, and the purchase of the former RNIB college in Loughborough in September 2020, no further acquisitions were made in the year. Activity levels in day services and education services increased, with recovery from the lower take up of these services during the pandemic evident.

Whilst commissioned income increased in the year, expenditure to deliver these services also increased during the year, not only as a result of the increase in NLW, but also because of the pay rise we awarded in November. Additionally, with recruitment tight, we spent more money on agency staff to ensure services were always delivered safely. The significant increase in utility costs affected us in some locations as one of our smaller fixed price contracts for electricity expired during the year and we were forced to absorb cost increases in excess of 600% in some cases. Thankfully these very high rates did not last long and were only applicable to a small part of our estate.

In the year, Sense increased expenditure on programmes by £506k, reflecting our focus on delivering on our strategic objectives. We invested in our multi-sensory team − particularly in their work with children and young people, additional spend on our holiday programme, and more money invested in buddying and supporting our volunteers.

During the year we opened 10 shops − slightly fewer than we had planned − to end the year with 125 shops trading. Some openings were delayed for various reasons and this affected sales in the year. The retail workforce was also affected by fewer candidates, and recruitment into our shops was more problematic than we have ever experienced, resulting in some shops being closed more than we would have liked. This, in turn, affected income. This challenge has eased in the current financial year.

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Fundraising income held up well against last year, with individual giving and legacy income consistent with the previous year, and growth seen across national events as the opportunity for in-person events returned after the pandemic. We did not hit our planned growth targets, however.

Sense made two significant investments funded from reserves during the year: the first was £0.5 million in grants distributed to families with disabled children to help with the rising cost of living; and the second was a mid-year pay rise (£0.75 million) that we awarded to all colleagues, for the same reason. These costs are included in operating costs.

Net increase in funds was boosted by a non-recurring £8.6m cash receipt for the pension fund surplus on final exit from the final salary pension scheme that Sense had been making annual deficit reduction payments into since ceasing to be an active employer in 2014. This surplus arose because of the higher interest rates, particularly on gilts, that developed during the second half of the year in the UK.

As a result, Sense moved £5.3 million (2022: £12.9 million) into reserves at the end of the year, bringing total reserves to £50.8 million (2022: £45.4 million), of which £2.3 million (2022: £2.4 million) are reserved, £8.5 million (2022: £11.1 million) are designated and £40.0 million (2022: £31.0 million) are unrestricted.

During the year we used part of the pension surplus to repay the £5.1m balance of the bank loan taken out to support the construction of the TouchBase Pears community hub in Selly Oak. Sense now has no borrowings.

As a result of the expiry of the deficit funding agreement with the LGPS, Sense also no longer records a liability for the pension deficit.

Cash and equivalents reduced in the year, despite the positive movement of surplus into reserves, reflecting capital expenditure of £5.3 million (2022: £3.3 million), as well as the repayment of the bank loan of £5.1 million. Capital investment was made in our offices at Pentonville Road, which we have now fully refurbished and are sharing with other

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charities. We also invested in our site at Loughborough to create our new Hub, as well as planned investment in opening new shops.

Reserves

The Trustees regularly review free reserves to ensure that there are adequate funds to support all the activity that Sense Group undertakes. This review reflects the need to maintain a considerable property estate in order to continue to provide the high quality of services to the people we support, to fund investment projects to grow services and to ensure an adequate contingency is maintained for unforeseen events, especially given the recent pandemic impact.

This year Designated Reserves have been set by the Trustees at £8.5 million (2022: £11.1 million) reflecting planned investments in service delivery and achieving the strategic plan. The target level of reserves has reduced due to of the elimination of the pension liability and bank debt and the investment made in the year from previously designated funds.

We also consider unforeseen risks when setting a minimum level of free reserves. We define free reserves as unrestricted reserves minus fixed assets (offset by borrowings taken out to support the purchase of those assets) minus any designated reserves.

Free reserves at March 2023 were £5.5 million (2022: £5.8 million). After considering various scenarios and the risks attached to each of our income streams, the Trustees consider that minimum free reserves of £4.7 million are required (2022: £3.9 million). We are therefore above our target.

Going concern

The financial statements show that our cash and reserves position means that we are able to fund foreseeable operational and capital expenditure: last year we eliminated all long term debt and liabilities, including the pension liability. The Trustees have reviewed budgets and forecasts which consider future activity and the risks that might threaten those forecasts.

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Together with our risk management policies, the strong reserves position and no indebtedness allows the Trustees to conclude that the organisation will continue to meet its liabilities as they fall due for at least 12 months from the date of this report and that therefore it is appropriate to continue to prepare the financial statements on a going concern basis.

Pensions

In addition to ongoing defined contribution pension schemes, Sense was previously a member of the Local Pensions Partnership (LPP), formerly the London Pension Fund Authority, a public sector provider of defined benefit pensions and a traditional pension body for local authorities. Sense closed membership of the LPP scheme to new entrants in 2003 and has since been working to manage the actuarial risk that all defined benefit schemes bring.

In 2014, remaining active members were asked to voluntarily leave the scheme and join the defined contribution scheme offered for all other employees. This transfer took effect in October 2014 and Sense has therefore had no remaining active members in the LPP scheme and no further service liabilities were being incurred for active members since then.

When interest rates, especially gilt yields, rose sharply last year, we requested a cessation valuation effective on 30 September. This revealed a surplus of £8.6 million and has ended the annual deficit funding agreement that had been in place since 2018, signalling the end of Sense’s obligation to make any future payments. The surplus was received in December 2022.

Because of the arcane accounting rules in place for final salary pension schemes, it has been necessary to account for the exit from our obligation to the Fund by measuring the difference between the surplus as calculated on an actuarial basis (in order to write back the actuarial liability on the balance sheet (2022: £0.869k) and the surplus as calculated on a cessation basis, and then net this from the actuarial surplus to show the actual surplus received in the year. This has created a higher surplus than that received, offset by a cost which is the difference between the two valuations. These net to the overall gain

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

experienced in the year. The net effect of these movements are shown clearly on the Statement of Financial Activities.

As a result of the above, a pension fund liability is no longer required on the balance sheet and all obligations to the Fund have now been satisfied.

Ethical investments

Where relevant, Sense aims to hold ethical investments that are consistent with its charitable objectives.

Principal risks and uncertainties

The Board has delegated day-to-day responsibility for the management of risks to the Chief Executive and the executive team.

The executive team is responsible for the identification and assessment of risk, including those identified on departmental risk registers, and for reporting on this to the Finance and Audit sub-committee. The executive team is also responsible for developing risk mitigation strategies and controls, and for implementing actions to minimise or reduce risk to acceptable levels. The risk register is reviewed at every executive meeting, and the departmental risk registers are reviewed by each executive for their areas. The executive agrees which department specific risks should be included on the corporate risk register.

The Finance and Audit sub-committee is responsible for overseeing the establishment and maintenance of good practice in this area and for reporting to the Board at each of its meetings when the corporate risk register is reviewed.

There are currently no risks rated as red after controls have been implemented. Three of the most highly rated amber risks are shown below.

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Uncertainty/risk

Possible consequences

Controls being implemented

Staff: We do not have the rewards, training, selection processes or appeal to improve recruitment and retention leading to shortages of skilled staff

We fail to attract the right talent and skills and fail to train those we do attract properly. With poor retention our recruitment activity is high and expensive, and the turnover is disruptive to service delivery and makes it difficult to achieve strategic goals in all areas as we do not have a committed and engaged workforce

We have focus on our digital attraction strategy, enhancing our employer branding and thus quality of applications. We have developed a better data dashboard to encourage data driven decisions

We have a new pay policy which gives more flexibility to hiring managers and recognises contribution helping to improve retention

We have implemented a well being action plan to deliver wider benefits to colleagues

The programme to develop regional Touch Bases is unsuccessful because of lack of funding, or leads to financial losses

We fail to reach our strategic outcomes which could lead to loss of confidence from donors, supporters and commissioners which may impact on future funding relationships

We have invested in project management capacity to support oversight through the programme board. Funding requirements to deliver the Hubs are aligned to the fundraising strategy.

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Sense is subject to, or
experiences disruption from
a significant cyber-attack		 Sense systems are
unavailable impacting on
service delivery. There is a
significant data breach or
inability to communicate
which leads to financial
loss. There is severe
reputational impact with
regulatory and contractual
implications		 We have implemented the
recommendations from the
Cyber security audit. We
have tested the Business
Continuity and Cyber
Security Incident Plans with
all leaders across Sense.
We have taken out cyber
security insurance. We are
adopting the Cyber
Essentials Framework from
NCSC and seeking
accreditation

Energy and carbon report 2022/23

The table below gives a summary of our energy usage and greenhouse gas emissions for the financial year 2022/23, and also compares with the data from 2021/22 and 2019/20. Due to the impacts of Covid-19 across the organisation during 2020/21 and 2021/22, this report also shows the emissions for the base year of 2019/2020 along with the comparison between the years since 2019/2020, as this is deemed to reflect the actual business operations more closely.

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

SENSE - GHG Emissions and Energy Use Data for Period 1 April 2022 to 31 March 2023

P eriod 2022/23 Varia nce v 2021/2 2 Varia nce v 2019/ 20
Energy/Activity Scope - GHG
Protocol
Corporate
Standard		 kWh Emission
Factor		 tCO2e
(gross)		 % of
Total		 kWh tCO2e
(gross)		 Varn % kWh tCO2e
(gross)		 Varn %
Combustion of Natural
Gas		 Scope 1 (Direct
Emissions)		 4,601,487 0.18000 828.3 35.10% -
355,048		 -79.6 -7.2% 59,132 -6.8 1.3%
Combustion of Oil Scope 1 (Direct
Emissions)		 132,492 0.25000 33.1 1.40% -88,547 -21.4 -40.1% 29,022 7.6 28.0%
Transport Own Vehicles
(Diesel)		 Scope 1 (Direct
emissions)		 1,744,309 0.24000 418.6 17.74% 210,925 55.4 13.8% -
595,500		 -153.7 -25.5%
Transport Own Vehicles
(Petrol)		 Scope 1 (Direct
emissions)		 795,694 0.23000 183.0 7.76% 492,450 113.3 162.4% 614,438 140.6 339.0%
Scope 1 -
TOTALS		 7,273,982 1,463.0 62.00% 259,780 67.7 3.7% 107,092 -12.3 1.5%
Electricity Scope 2
(Energy
Indirect)		 3,935,187 0.19338 761.0 32.25% 19,030 -70.5 0.5% -
193,246		 -294.2 -4.7%
Transport - employee-
owned vehicles business
travel		 Scope 3 (Other
Indirect)		 580,326 0.23400 135.8 5.75% -6,203 -0.6 -1.1% -
525,229		 -127.4 -47.5%
TOTALS (Gross) 11,789,495 2,359.8 100.0% 272,607 -3.4 2.4% -
611,382		 -434.0 -4.9%
Buildings Intensity
Ratio (kWh/m2 &
tCO2/m2)		 166 0.031 4 -0.001 2.4% -156 0.0 -48.4%
Transport Intensity
Ratio (kWh/FTE &
tCO2/FTE)		 1,603 0.379 126 0.032 8.5% -573 -0.1 -26.3%

Emission changes v 2021/22

The figures for 2020/21 and 2021/22 were significantly deflated due the impacts of the Covid-19 pandemic. This resulted in a significant reduction in emissions during those years due to reduced activity across the organisation. Comparisons made between the past year and 2021/22 therefore show unrealistic increases in emissions across a large number of activities. However, the table above shows comparisons between 2019 and last year which are more reflective of normal business operations.

As a result of these comparisons the following observations are noted:

1. The property floor area has increased from 2019/20, but has slightly reduced from the figures reported in 2021/22:

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

This increase since 2019/20 is reflected by the increased number of retail units across the portfolio. This increase in floor area has also had a significant impact on the building intensity ratio, since 2019/20.

2. Gas consumption has reduced by circa 7.2%. The witnessed gas reduction is believed to be associated to the reduction in property floor area of 7.4%.

3. Oil consumption represents a very small proportion of the estate’s emissions but has seen a significant percentage reduction. This is believed to be due the method of recording consumption. Currently no meters are in place and consumption is based in delivery notes. Site delivery data is not truly reflective of site consumption and therefore year on year variances will occur until such time as we are able to install consumption meters to these locations.

4. When the data for 2022/23 is compared with 2019/20 data, it can be seen that both diesel and petrol emissions fell over the Covid-19 pandemic. However, as the business is now returning to normal working practices, the transport impacts have risen back to pre-Covid levels. The current figures, however, have reflected the move away from a diesel fleet to petrol.

5. Employee Own Vehicle emissions has decreased slightly from 2021/22 figures but is still well below pre-pandemic levels and this is due to revised working practices and the ability for staff to work from home.

Company information

Sense is a registered Charity No. 289868. Registered as a Company limited by guarantee in England & Wales No. 01825301. Registered office at 101 Pentonville Road, London N1 9LG.

The reporting period

1 April 2022 to 31 March 2023.

Organisational boundaries

We have used the Financial Control model as the basis to calculate our emissions, including everything that we own and operate within England & Wales.

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Quantification and reporting methodology

We have followed the UK HM Government “Environmental Reporting Guidelines: Including streamlined energy and carbon reporting guidance March 2019”. We have also used the GHG Reporting Protocol Corporate Standard.

Data has been gathered from the following sources:

In calculating the emissions, we have used the UK Government conversion factors for company reporting of greenhouse gas emissions, conversion factors 2021 – revised January 2022:

https://www.gov.uk/government/publications/greenhouse-gas-reporting-conversion-factors2022

revised January 2022

Intensity ratios

For all our property energy usage we have chosen a ratio based on the Floor Area GIA.

For our transport energy usage, we have chosen a ratio based on our number of employees (FTE).

Energy efficiency action

The past year has seen intense action regarding the organisation’s aims of reducing energy consumption and carbon output.

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

The Organisation now has a stated vision of being carbon neutral by 2040 and, to that end, has allocated resources to form a dedicated team and a budget to carry out carbon and energy reduction projects.

The major contributors to carbon output (property, fleet and supply chain) are now under the direct management of the Sense property team. This has enabled a more co-ordinated approach involving the whole organisation.

Sense is currently considering a fully inclusive environment strategy, and will be looking to publish a new Environmental Policy, and action plan this year.

Our London office has been fully refurbished, incorporating LED lighting to reduce energy and incorporated an agile working approach to the office environment, which has released office space to enable us to incorporate another charity tenant, thus increasing the more efficient use of floor space. This approach has also been rolled out in our major offices in Crayford and Wakefield.

When we extend our property portfolio, such as new buildings (for example shops and warehouses) we continue our standard specification incorporating low energy measures, and as a minimum include LED lighting and thermostatically controlled heating and increased insulation where appropriate.

Our trading operation recycles more than 5,500 tonnes per annum of clothing and furniture and there are plans to increase this.

We continue to engage specialist consultants to carry out energy audits on our freehold property portfolio. This will enable us to highlight projects which will have the most effective result in reducing energy use and carbon output.

We have undertaken a major project to change all our electric meters to ‘smart’ meter. The software that compliments this project will give us on demand information and correct readings. We will be able to analyse the power usage, which in turn will help us to make informed decisions regarding future energy reduction projects.

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

As part of our planned maintenance budget, our approach has been to take up any opportunity to improve our energy efficiency. Where boilers, windows, and roofs need replacement, this will always be based on A and A+ units where applicable and upgrading to current Building Regulation standards.

As part of a phased improvement to one of our largest properties we are currently replacing all lighting with LED fitments (approximately 700 units) and taking the opportunity to insulate the roof voids.

We have completed our first installation of solar panels.

Throughout our vehicle fleet we are conducting surveys to profile usage and the suitability of electric battery powered vehicles (EVs) instead of fossil fuel powered. We have installed our first EV charging point and plans have been approved for three more to be installed in our larger centres.

Rationalisation of our fleet has seen a decrease of vehicles by 6% and non ‘ULEZ’ compliant vehicles by 18%. The overall use of vehicles by our own fleet, and mileage undertaken in employee vehicles has decreased significantly.

Finally, we appreciate the importance of having our supply chain adopting the same overall environmental aims and we apply an environmental/sustainability factor along with cost when choosing suppliers.

Assurance & verification

This report and the verification of the data was undertaken by an external independent CIBSE qualified Low Carbon Consultant and ESOS Lead Assessor.

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Independent auditors’ report to the members of Sense, The National Deafblind and Rubella Association Report on the audit of the financial statements

Opinion

In our opinion, Sense, The National Deafblind and Rubella Association’s group financial statements and parent charitable company financial statements (the “financial statements”):

We have audited the financial statements, included within the Annual Report and Financial Statements (the “Annual Report”), which comprise: the consolidated balance sheet and company balance sheet as at 31 March 2023; the consolidated statement of financial activities, the consolidated summary income and expenditure account and the consolidated cash flow statement for the year then ended; the accounting policies; and the notes to the financial statements.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (“ISAs (UK)”) and applicable law. Our responsibilities under ISAs (UK) are further described in the Auditors’ responsibilities for the audit of the financial statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Independence

We remained independent of the group and parent charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, which includes the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements.

Conclusions relating to going concern

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group’s and the parent charitable company’s ability to continue as a going concern for a period of at least twelve months from the date on which the financial statements are authorised for issue.

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

However, because not all future events or conditions can be predicted, this conclusion is not a guarantee as to the group’s and the parent charitable company’s ability to continue as a going concern.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Reporting on other information

The other information comprises all of the information in the Annual Report other than the financial statements and our auditors’ report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, accordingly, we do not express an audit opinion or, except to the extent otherwise explicitly stated in this report, any form of assurance thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If we identify an apparent material inconsistency or material misstatement, we are required to perform procedures to conclude whether there is a material misstatement of the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report based on these responsibilities.

With respect to the Strategic Report and Report of the Trustees, we also considered whether the disclosures required by the UK Companies Act 2006 and Charities Act 2011 have been included.

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Based on our work undertaken in the course of the audit, the Companies Act 2006 requires us also to report certain opinions and matters as described below.

Strategic Report and Report of the Trustees

In our opinion, based on the work undertaken in the course of the audit the information given in the Report of the Trustees including the Strategic Report for the period ended 31 March 2023 is consistent with the financial statements and has been prepared in accordance with applicable legal requirements.

In light of the knowledge and understanding of the group and parent charitable company and their environment obtained in the course of the audit, we did not identify any material misstatements in the Strategic Report and Report of the Trustees.

Responsibilities for the financial statements and the audit

Responsibilities of the trustees for the financial statements

As explained more fully in the Statement of the responsibilities of the Board of Trustees, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the applicable framework and for being satisfied that they give a true and fair view. The trustees are also responsible for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the group’s and parent charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.

Auditors’ responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Based on our understanding of the group and its industry/environment, we identified that the principal risks of noncompliance with laws and regulations related to the Charities Act 2011, and we considered the extent to which noncompliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the financial statements such as the Companies Act 2006. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to the posting of inappropriate journal entries. Audit procedures performed by the engagement team included:

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations or through collusion.

A further description of our responsibilities for the audit of the financial statements is located on the FRC’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditors’ report.

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Sense, the National Deafblind and Rubella Association

Annual Report and Financial Statements for the year ended 31 March 2023

Use of this report

This report, including the opinions, has been prepared for and only for the parent charitable company’s members as a body in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and for no other purpose. We do not, in giving these opinions, accept or assume responsibility for any other purpose or to any other person to whom this report is shown or into whose hands it may come save where expressly agreed by our prior consent in writing.

Other required reporting

Companies Act 2006 exception reporting

Under the Companies Act 2006 we are required to report to you if, in our opinion:

We have no exceptions to report arising from this responsibility.

Daniel Chan (Senior Statutory Auditor) for and on behalf of PricewaterhouseCoopers LLP Chartered Accountants and Statutory Auditors Birmingham 11 December 2023

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Sense, the National Deafblind and Rubella Association

Annual Report and Financial Statements for the year ended 31 March 2023

Consolidated statement of financial activities for the year ended 31 March 2023

Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2023 2022
Note £000s £000s £000s £000s £000s
Income
Donations and legacies 1 10,118 2,757 - 12,875 12,951
Charitable activities 1 57,236 1,918 - 59,154 53,891
Trading 13,708 - - 13,708 12,375
Investment income 2 297 2 - 299 29
Covid-19 grants 3 - - - - 1,827
Other income 3 491 - - 491 1,448
Total income 81,850 4,677 - 86,527 82,521
Expenditure 4
Raising funds 5,580 - - 5,580 4,858
Charitable activities 65,722 3,936 9 69,667 60,448
Trading 13,914 3 - 13,917 11,796
Other 1,081 - - 1,081 1,114
Total expenditure 86,297 3,939 9 90,245 78,216
Net gain on sale of tangible fixed
assets 5 52 - - 52 117
Transfers between funds 17 1,250 (1,250) - - -
Net (expense)/income before (3,145) (512) (9) (3,666) 4,422
pension settlement
Settlement of defined benefit
pension scheme		 6,10 (2,675) - - (2,675) -
Actuarial gain on defined benefit
pension scheme		 10 11,676 - - 11,676 8,453
Net gain on settlement of
defined benefit pension		 10 9,001 - - 9,001 8,453
scheme
Net increase in funds 7 5,856 (512) (9) 5,335 12,875
Reconciliation of movement in
funds
Fund balances brought forward 17,18 41,780 3,285 360 45,425 32,550
Net increase in funds 17,18 5,856 (512) (9) 5,335 12,875
Fund balances carried
forward 17,18 47,636 2,773 351 50,760 45,425

The net income of unrestricted funds is analysed between the general fund and designated funds.

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Sense, the National Deafblind and Rubella Association

Annual Report and Financial Statements for the year ended 31 March 2023

Consolidated balance sheet as at 31 March 2023

31 March 31 March
Notes 2023 2022
£000s £000s
Fixed assets
Tangible assets 11 33,928 31,442
Total fixed assets 33,928 31,442
Current assets
Stock 697 451
Debtors 13 10,425 8,818
Investments 14 9,000 4,000
Cash at bank and in hand 5,667 15,708
Total current assets 25,789 28,977
Creditors (amounts falling due within one year) 15 (8,925) (8,760)
Net current assets 16,864 20,217
Total assets less current liabilities 50,792 51,659
Creditors (amounts falling due after more than one year) 16 (32) (5,365)
Net assets excluding pension liability 50,760 46,294
Provisions – pension liability 10 - (869)
Net assets 50,760 45,425
Represented by:
General fund 17,18 39,136 31,552
Pension provision 17,18 - (869)
Designated funds 17,18 8,500 11,097
Restricted funds 17,18 2,773 3,285
Endowment fund 17,18 351 360
Total funds 50,760 45,425

The notes on pages 69 to 93 form part of these financial statements.

The financial statements on pages 58 to 93 were approved by the Board of Trustees on 7 December 2023 and signed on its behalf by:

Andrew Pearson, Treasurer Registered company number 1825301

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Sense, the National Deafblind and Rubella Association

Annual Report and Financial Statements for the year ended 31 March 2023

Company balance sheet as at 31 March 2023

31 March 31 March
Notes 2023 2022
£000s £000s
Fixed assets
Tangible assets 11 33,899 31,399
Investments 12 30 30
Total fixed assets 33,929 31,429
Current assets
Stock 697 451
Debtors 13 10,060 8,512
Investments 14 9,000 4,000
Cash at bank and in hand 5,258 14,707
Total current assets 25,015 27,670
Creditors (amounts falling due within one year) 15 (8,798) (8,755)
Net current assets 16,217 18,915
Total assets less current liabilities 50,146 50,344
Creditors (amounts falling due after more than one year) 16 - (5,333)
Net assets excluding pension liability 50,146 45,011
Provisions – pension liability 10 - (869)
Net assets 50,146 44,142
The funds of the charity
General fund 17,18 38,618 31,183
Pension provision 17,18 - (869)
Designated funds 17,18 8,500 11,097
Restricted funds 17,18 2,677 2,371
Endowment fund 17,18 351 360
Total funds 50,146 44,142

The notes on pages 69 to 93 form part of these financial statements.

The financial statements on pages 58 to 93 were approved by the Board of Trustees on 7 December 2023 and signed on its behalf by:

Andrew Pearson, Treasurer Registered company number 1825301

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Sense, the National Deafblind and Rubella Association

Annual Report and Financial Statements for the year ended 31 March 2023

Consolidated summary income and expenditure account for the year ended 31 March 2023

the year ended 31 March 2023
2023 2022
£000s £000s
Income from continuing operations 86,280 82,608
Total expenditure of continuing operations (90,068) (77,814)
Operating (deficit)/surplus (3,788) 4,794
Gain on disposal of tangible fixed assets 52 117
Interest receivable and similar income 299 29
Interest payable and similar charges (236) (269)
Net interest and administration costs of defined benefit scheme (41) (249)
Remeasurement of pension on cessation of scheme (2,633) -
Net (expense)/income for the year (6,347) 4,422

Consolidated cash flow statement for the year ended 31 March 2023

2023
2023 2022
Note £000s £000s
Net cash (outflow)/inflow from operating activities 22 (3,394) 5,671
Investing activities – investments
Interest received 299 29
Interest paid (236) (269)
Gain on interest rate swap closed 233 -
Investing activities – capital expenditure
Purchase of tangible fixed assets (5,307) (3,307)
Proceeds from sale of tangible fixed assets 63 689
Financing activities
Bank loan repayments (5,333) (2,691)
Refund of defined benefit scheme surplus 8,634 -
(Decrease)/Increase in cash and cash equivalents (5,041) 122
Cash and cash equivalents at the beginning of year 19,708 19,586
Cash and cash equivalents at the end of year 25 14,667 19,708

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Accounting policies of Sense, the National Deafblind and Rubella Association

Statement of Compliance

The financial statements have been prepared in compliance with United Kingdom Accounting Standards, including Accounting and Reporting for Charities: Statement of Recommended Practice, which is applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2020) (Charities SORP FRS 102), the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102), and the Companies Act 2006.

The company has taken advantage of the exemption in section 408 of the Companies Act from presenting its individual statement of financial activities.

The net expense of the charity for the year was £6,347.

Public benefit entity

The charity meets the definition of a public benefit entity under FRS 102.

Preparation of the financial statements on a going concern basis

The financial statements show that cash and reserves are at a healthy level, meaning that revenue expenditure can be comfortably covered in the future. The Trustees have reviewed budgets and forecasts which consider future activity and have also taken account of the risks that might threaten the expected position, with particular reference to the experiences of the pandemic year.

Trustees have also reviewed the risk register in detail during the year including a review of risk mitigation strategies. Given our risk management policies and strong reserves position, the Trustees believe that the organisation will continue to meet its liabilities as they fall due for at least 12 months from the date of this report and therefore it is appropriate to prepare the financial statements on a going concern basis.

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Group financial statements

These financial statements consolidate the results of the charity and its wholly owned subsidiaries: Sense International, Helping Sense Limited, and Sense4Enterprise Limited.

Income recognition

Income is recognised when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Fees and allowances receivable for residential care and similar services are accounted for in the period in which the service is provided. Trading income represents goods supplied to customers at invoiced amounts and is recognised at the time of sale. Legacy income is recognised on a receivable basis when it is probable that legacy income will be received and the amount can be measured with sufficient reliability.

Grants are recognised when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Grants received in advance which include donor-imposed conditions that specify a time period in which the expenditure of resources can take place are accounted for as deferred income and recognised as a liability.

Donations and legacies is recognised as income when received, except when the income is related to major events. Non-cash donations, other than goods donated for sale through shops, are stated at an estimate of their value to the charity.

Expenditure

All expenditure, including any irrecoverable VAT, is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category.

The cost of generating funds represents the cost of organising fundraising events and activities and the operating costs of the charity’s shops. The cost of charitable activities includes all expenditure directly relating to the objects of the charity. Support costs are apportioned to the relevant charitable activity on the basis of salary costs incurred.

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Governance costs (comprising internal and external audit, strategic costs and Trustees’ expenses) are included in support costs.

Redundancy and termination costs are recognised once the decision to terminate has been made, it is probable that termination will occur, and the amount of the obligation can be measured.

Grant income

Grants received are recognised as income and gross payroll costs are recognised as expenditure. Accruals are made for any grants claimed but outstanding at year end.

Grants received under the Retail, Hospitality and Leisure Grant Fund in respect of the charity shops are recognised as State Aid up to the level permitted under UK legislation in any financial period. Income is recognised in other income (see note 3. No monies in respect of this grant were due or accrued for at year end.

Grants were received under the Adult Social Care Infection Control Fund which supports adult social care providers, including those with whom the local authority does not have a contract, to reduce the rate of Covid-19 transmission in and between care homes and support wider workforce resilience. Sense was eligible to claim this grant in respect of accommodation services. The grant pays for additional infection control measures which include the cost of additional staffing including agency staff. Grants received are recognised as income and the costs the grant covers are shown in expenditure. Grants are only recognised when claims have been made and accepted by the distributing local authority when satisfied that the grant has been spent.

Tangible fixed assets

Tangible fixed assets are stated at historic purchase cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

Page 64 of 97

Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Depreciation and amortisation

Depreciation is calculated to write off the cost of tangible fixed assets in equal annual

instalments over their estimated useful economic lives at the following annual rates:

instalments over their estimated useful economic lives at the following annual rates:
Freehold property 2%
Short leasehold properties and long leasehold
improvements
Over the remaining life of the lease
Furniture, fixtures and fittings 12.5% to 25%
Motor vehicles 25%

Freehold land is not depreciated. Assets under construction are not depreciated until they are available for use. Individual fixed assets costing £500 or less are not capitalised.

Negative goodwill fully amortised in the year of acquisition.

Leases

Operating lease rentals are expensed in equal amounts over the term of the lease.

Stock

Stock relates to new and second-hand goods purchased for sale through the shops, valued at the lower of cost or net realisable value. Donated goods and Sense merchandise are valued at nil as their intrinsic value is immaterial.

Recognition of liabilities

Liabilities are recognised when an obligation arises to transfer economic benefits as a result of past transactions or events.

Dilapidations

Provision is made for dilapidations in respect of leasehold properties, principally charity shops. The provision reflects an estimate of the costs to make good the leased property at the expiry of the lease and the elapsed period of the lease at the year end. On expiry of a lease, any expenditure in excess of the accumulated provision is released.

Page 65 of 97

Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Pension costs

The Group operates defined contribution schemes for all staff. Contributions are charged to the statement of financial activities in the period in which they become due.

Pension costs in respect of the Teachers’ Pension Scheme (TPS), a multi-employer defined benefit scheme, are accounted for as a defined contribution scheme and are charged to the statement of financial activities in the period in which they become due.

Pension costs in respect of the Local Pensions Partnership (LPP), a defined benefit pension scheme closed to new members, are accounted for in accordance with FRS 102. As a result, changes in actuarial assumptions, expected investment return on assets and interest on pension liabilities, are charged to the statement of financial activities in the year.

Differences between actual and expected returns on assets, together with differences arising from changes in the assumptions underlying the present value of scheme liabilities and experience of gains and losses arising on scheme liabilities, are also recognised in the statement of financial activities. The difference between the market value of assets and the present value of future pension liabilities is shown as a provision on the balance sheet.

The Company formally exited the scheme in the year.

Fixed assets: subsidiary undertakings

Investments in subsidiary undertakings are stated at cost and written down to their realisable value if there has been a permanent diminution in value.

Foreign currency

Assets and liabilities denominated in foreign currencies are translated at the rate of exchange prevailing at the balance sheet date.

Exchange differences are recognised within net income/(expenditure).

Page 66 of 97

Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Allocation of funds

General funds represent unrestricted funds that are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity. Designated funds are those that have been allocated by the Trustees for particular purposes as detailed in the funds note. Restricted funds are funds that must be used in accordance with specific instructions imposed by the donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund.

Endowment funds represent assets that must be held permanently by the charity, principally properties. Any capital gains or losses arising on sale of those assets forms part of the fund. Depreciation of endowed property is charged against the fund.

Investment income and gains are allocated to the appropriate fund.

Creditors and provisions

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 settle the obligation can be measured or estimated reliably.

Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short-term highly liquid investments with a maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Specific bad debts are recognised and provided for as appropriate.

Page 67 of 97

Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Principal accounting estimates and judgements

In the application of these accounting policies, management is required to make judgments, estimates and assumptions about the carrying amounts 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 those estimates, and the estimates, along with their underlying assumptions, are continually reviewed.

No significant estimates or judgements have been made in these financial statements.

Page 68 of 97

Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Notes to the financial statements of Sense, the National Deafblind and Rubella Association, for the year ended 31 March 2023

1. Income

Donations and legacies 2023
£000s		 2022
£000s
Fundraising 9,010 8,972
Legacies 3,865 3,979
Total 12,875 12,951
Income from charitable activities 2023
£000s		 2022
£000s
Care and Support Midlands 12,325 11,300
Care and Support East 11,727 11,274
Care and Support South 14,735 11,580
Care and Support North 9,294 8,969
Care and Support Northern Ireland 3,237 3,116
Care and Support Wales 1,985 1,744
Education and development programmes 4,067 4,676
International programmes 975 711
Arts and wellbeing programmes 663 284
Holidays and volunteering 135 233
Adult specialist services 6 1
Children’s specialist services 5 3
Total 59,154 53,891

Income from charitable activities includes grants received for a specific purpose which have been spent entirely on that purpose as follows:

2023
£000s		 2022
£000s
Sense 1,834 1,172
Sense International 980 716
Total 2,814 1,888

Page 69 of 97

Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

2. Investment income

2. Investment income
2023 2022
£000s £000s
Bank interest 299 29

3. Covid-19 Government Support Grants and Other income

2023
£000s		 2022
£000s
Other Income
Negativegoodwill - 1,174
Miscellaneous income 491 274
491 1,448
Covid-19 related grant income
Job Retention Scheme - 53
Retail Leisure and Hospitality Fund - 1,413
Adult Social Care Infection Control Fund - 361
- 1,827

Miscellaneous income represents training, advice and consultancy provided to other organisations and charities concerned with disability and rental of office and conference space income at Sense Touch Base Pears.

Retail Leisure and Hospitality Fund income represents the final tranche of monies due following the ending of Covid-19 related government restrictions on the retail sector during the year.

Negative goodwill arises from amortisation of the negative goodwill created on the acquisition of the activities of The Otterhayes Trust on 12 April 2021. The negative goodwill arising on this transaction was written back to income in its entirety in 2022. There is therefore no negative goodwill in 2023.

Page 70 of 97

Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

4. Expenditure

4. Expenditure
ACTIVITY Direct Costs Apportioned
Support Costs 2023 2022
£000s £000s £000s £000s
Fundraising 5,322 258 5,580 4,858
Trading 13,874 43 13,917 11,796
TouchBase Pears 1,029 4 1,033 1,027
Care and Support Midlands 13,680 1,205 14,885 13,243
Care and Support East 10,691 1,098 11,789 11,025
Care and Support South 13,092 1,361 14,453 12,362
Care and Support North 8,827 970 9,797 9,088
Care and Support Northern Ireland 3,007 332 3,339 3,014
Care and Support Wales 2,071 218 2,289 1,978
Education and development programmes 2,416 533 2,949 2,394
International programmes 2,644 165 2,809 2,349
Arts and wellbeing programmes 1,060 76 1,136 703
Holidays and volunteering 1,397 117 1,514 1,086
Adult specialist services 627 75 702 638
Children’s specialist services 924 96 1,020 673
Campaigns, publicity and awareness 1,579 136 1,715 1,405
Quality assurance and development 517 53 570 475
Other 748 - 748 102
83,505 6,740 90,245 78,216

Page 71 of 97

Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

4. Expenditure (continued)

Analysis of apportioned support costs

Activity Facilities
Management People
Finance Governance
Comms
2023
2022
£000s
£000s
£000s
£000s
£000s
£000s
£000s
£000s
Fundraising
Trading
TouchBase
Care and Support Midlands
Care and Support East
Care and Support South
Care and Support North
Care and Support Northern
Ireland
Care and Support Wales
Education programmes
International programmes
Arts and wellbeing
programmes
Holidays and volunteering
Adult specialist services
Children’s specialist services
Campaigns, publicity and
awareness
Quality assurance and
development		 20
16
90
73
1
57
257
237
-
-
43
-
-
-
43
43
-
-
2
1
-
1
4
-
92
73
423
343
8
266
1,205
1,118
84
67
386
312
7
243
1,099
1,090
104
83
478
387
9
300
1,361
1,221
74
59
340
276
7
214
970
932
25
20
117
95
2
73
332
307
17
13
77
62
1
48
218
195
41
32
187
151
4
118
533
447
-
136
-
-
29
-
165
171
6
5
26
21
1
16
75
60
9
7
41
33
1
26
117
90
6
5
26
21
1
16
75
72
7
6
34
27
1
21
96
69
10
8
48
39
1
30
136
119
4
3
19
15
1
12
54
48
499
533
2,337
1,856
74
1,441
6,740
6,219

5. Gains on sale of tangible fixed assets and investments

2023 2022
£000s £000s
Net gain on sale of tangible fixed assets 52 117

6. Settlement of defined benefit pension scheme

2023 2022
£000s £000s
Remeasurement of defined benefit pension scheme on cessation (2,633) -
Administration costs defined benefit pension scheme (42) -
Total (2,675) -

Page 72 of 97

Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Effective 30[th] September 2022, the deficit funding agreement in place between Sense and the LGPS regarding the defined benefit pension scheme expired as a result of a cessation valuation producing a surplus on the scheme.

The surplus of £8.364 million was paid to Sense (shown in actuarial gain on pension scheme in the SOFA above). The above charge of £2,633k is the accounting adjustment required to reconcile the cessation valuation surplus to the actuarial valuation surplus, which was higher.

The actuarial valuation surplus along with the write off of the balance sheet provision of £869k (2022: £10,698k) are all included in the actuarial gain on the SOFA. Please see note 10 for more detail.

7. Net movements in funds

The net movement in funds is stated after charging/ (crediting):

2023 2022
£000s £000s
Audit fee – Group 117 74
Audit fee – Subsidiaries 8 7
Auditors – non audit fees 15 42
Depreciation of tangible fixed assets 2,958 2,720
Amortisation of negative goodwill - (1,173)
Operating lease rentals 4,539 4,257
Interest payable on bank loans 236 269

8. Employee remuneration

8. Employee remuneration
2023 2022
£000s £000s
Wages and salaries 54,482 47,635
Social security costs 3,991 3,305
Pension costs - defined contribution schemes 2,257 1,866
Pension costs - defined benefit scheme (see note 10) 494 961
61,224 53,767

The average monthly number of employees − excluding volunteers − was 2,485 (2022: 2,557).

8. Employee remuneration cont’d

Page 73 of 97

Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Employees earning over £60,000 fell into the following bandings:

2023 2022
Number Number
£60,000 - £70,000 14 10
£70,000 - £80,000 4 -
£80,000 - £90,000 1 1
£90,000 - £100,000 1 2
£100,000 - £110,000 3 -
£140,000 - £150,000 - 1
£150,000 - £160,000 1 -

Pension contributions for these employees were as follows:

2023 2022
£000s No. £000s No.
Defined contribution schemes 54 11 59 14

The aggregate remuneration of the 12 key management personnel (2022: 12) listed in the Trustees’ Report, was £745,536 (2022: £726,005) before pension contributions of £39,336 (2022: £34,823).

9. Remuneration of members of Council

No Trustees received any remuneration during the year (2022: £nil).

Eight Trustees (2022: two) were reimbursed travel and subsistence expenses for attending meetings and duties directly related to their duties as Trustees. Costs reimbursed were £1,465 (2022: £126).

Page 74 of 97

10. Pensions

The Group provides defined contribution pension schemes for current employees.

In addition, the Group has ten employees who are members of the Teachers’ Pension Scheme (TPS). The TPS is a multi-employer defined benefit pension scheme. Since the Group is unable to identify its share of the assets and liabilities of the scheme, contributions to the TPS are accounted for as if it was a defined contribution scheme.

The Group historically participated in the Local Pensions Partnerships (LPP), formerly London Pension Fund Authority (LPFA), a scheme which provides benefits based on final pensionable pay in respect of employees’ past service. The assets of the scheme were held separately from those of the participating employers and were mainly invested in equity investments and Government Securities. The most recent triennial actuarial valuation of the LPP was as at 31 March 2022.

On 3 August 2018, Sense England (the Employer) and the LPFA entered a Funding Agreement (the Agreement) for Sense England’s continued participation within the Local Government Pension Scheme (LGPS) following the cessation of their active members, effective from 12 November 2014.

In November 2022 Sense obtained a funding update report as at 30 September 2022. This report showed a surplus on the Fund of £8.634 million under the minimum risk cessation basis, and the actuary calculated that this was an appropriate sum to be repaid to Sense. Under the terms of the Deficit Funding Agreement, this valuation triggered expiry of the Agreement and any obligation to the Fund. Accordingly, the balance sheet provision of £869k has been removed from the balance sheet.

An actuarial valuation was also obtained at the same date as the cessation valuation as required by FRS 102. This valuation calculated a larger surplus than the cessation valuation. The reconciliation between the two valuations is charged to the SOFA.

Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

10. Pensions cont’d

Pension liabilities (as at 30 September 2022) measured in accordance with FRS 102 were:

ere:
At 30 September 2022 At 31 March
and 31 March 2023 2022
£'000 £'000
LPP scheme
Market value of assets 48,348 51,114
Present value of liabilities (36,994) (51,863)
LPP scheme - net deficit/surplus 11,354 (749)
Present value of an unfunded pension obligation (87) (120)
*Settlement of deficit on cessation basis (2,633) -
**Refund of scheme surplus (8,634) -
Net pension fund liability recognised - (869)

Difference between actuarial valuation and cessation valuation charged to SOFA *Cessation valuation surplus returned to Sense

Financial assumptions

The principal assumptions used to calculate LPP scheme liabilities were as follows:

At 30 Sep 2022
% pa
Rate of inflation – CPI 3.2
Discount rate 5.4

Demographic assumptions from age 65 were as follows:

30 Sept
2022
Years
Retiring today
- Men 21.2
- Women 23.2
Retiring in 20 years
- Men 21.9
- Women 25.0

Page 76 of 97

Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

10. Pensions cont’d

The post-retirement mortality assumptions were based on:

Reconciliation of the present value of scheme liabilities

At 30 September At 30 September At 31 March
2022 and 31 March 2022
2023
£’000 £’000
Opening defined benefit obligation 51,983 54,271
Interest cost 667 1,072
Benefits paid (729) (1,293)
Experience loss on defined benefit obligation 3,653 158
Change in financial assumptions (17,298) (2,218)
Change in demographic assumptions (1,188) -
Unfunded pension payments (7) (7)
Settlement of scheme liabilities on cessation (37,081) -
Closing defined benefit obligation - 51,983

Reconciliation of fair value of scheme assets

At 30 September At 30 September At 31 March
2022 and 31 March 2022
2023
£’000 £’000
Opening fair value of fund assets 51,114 44,237
Interest on assets 659 881
Return on assets (below)/in excess of assumed interest (3,157) 6,386
Administration expenses (33) (58)
Contributions by the employer 501 968
Benefits paid (736) (1,300)
Refund of scheme surplus (8,634) -
Elimination of fund balances on cessation (39,714) -
Closing fair value of fund assets - 51,114

Page 77 of 97

Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

10. Pensions cont’d

The following components of the pensions charge have been recognised as operating costs in the statement of financial activities:

2023 2022
£’000 £’000
Net interest 8 191
Administration expenses 33 58
Refund of scheme surplus 2,633 -
Total cost / (income) 2,674 249

Re-measurements in other comprehensive income

2023 2022
£’000 £’000
Return on fund assets in excess of assumed interest (3,157) 6,386
Changes in financial assumptions 17,298 2,218
Change in demographic assumptions 1,188 -
Experience (loss) on defined benefit obligation (3,653) (158)
Deficit reductionpayment made - 7
Total actuarialgain recognised 11,676 8,453

11. Tangible assets

Freehold Long leasehold Short leasehold Furniture, Motor Total
property improvements improvements fixtures and vehicles
fittings
Group cost £000s £000s £000s £000s £000s £000s
At 1 April 2022 26,332 3,843 3,934 18,858 3,492 56,459
Additions 874 562 256 3,162 95 4,949
Disposals - - (104) - (115) (219)
At 31 March 2023 27,206 4,405 4,086 22,020 3,472 61,189
Accumulated
depreciation
At 1 April 2022 4,295 865 2,199 14,766 2,893 25,018
Charge for the year
489		 68 179 1,749 114 2,599
Disposals - - (104) (32) (220) (356)
At 31 March 2023 4,784 933 2,274 16,483 2,787 27,261
Net book amounts
At 31 March 2023 22,422 3,472 1,812 5,537 685 33,928
At 31 March 2022 22,037 2,978 1,735 4,092 599 31,442

Page 78 of 97

Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

11. Tangible assets cont’d

Company Freehold Long leasehold Short leasehold Furniture, fixtures Motor
Total
property improvements improvements and fittings vehicles
£000s £000s £000s £000s £000s £000s
Cost
At 1 April 2022 26,332 3,843 3,934 18,854 3,423 56,386
Additions 874 562 256 3,160 95 4,947
Disposals - - (104) - (115) (219)
At 31 March 2023 27,206 4,405 4,086 22,014 3,403 61,114
Accumulated depreciation
At 1 April 2022 4,295 865 2,199 14,763 2,866 24,988
Charge for the year 489 68 179 1,748 99 2,583
Disposals - - (104) (32) (220) (356)
At 31 March 2023 4,784 933 2,274 16,479 2,745 27,215
Net book amounts
At 31 March 2023 22,422 3,472 1,812 5,535 658 33,899
At 31 March 2022 22,037 2,978 1,735 4,091 557 31,399

12. Fixed asset investments

Company 2023 2022
£000s £000s
Holding in Helping Sense Limited 30 30

The company owns 100% of the ordinary share capital of Helping Sense Limited, which is incorporated in England and Wales, and exists to raise funds for the company. There is no readily available market value for the company and accordingly it is accounted for at cost. The Trustees believe that the carrying value of the investment is supported by the underlying net assets (note 27).

Page 79 of 97

Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

13. Debtors

3. Debtors
Group 2023 2022
£000s £000s
Trade debtors 4,687 4,393
Accrued income 1,970 1,626
Prepayments 2,534 1,886
Taxation recoverable 406 306
Other debtors 828 607
10,425 8,818
Company 2023 2022
£000s £000s
Trade debtors 4,687 4,394
Accrued income 1,539 1,444
Prepayments 2,525 1,875
Amounts owed by group undertakings 109 -
Taxation recoverable 406 306
Other debtors 794 493
10,060 8,512

Trade debtors are shown net of bad and doubtful net provisions of £124,611 (2022: £150,155)

14. Current asset investments

Group and Company 2023 2022
£000s £000s
Bank deposits 9,000 4,000

15. Creditors (amounts falling due within one year)

Group 2023 2022
£000s £000s
Bank loans - 319
Trade creditors 2,875 2,390
Taxation and social security 963 863
Deferred income 880 1,058
Accruals and other creditors 4,207 4,130
8,925 8,760

Page 80 of 97

Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

15. Creditors (amounts falling due within one year) cont’d

Company 2023 2022
£000s £000s
Bank loans - 319
Trade creditors 2,871 2,390
Amounts owed to group undertakings - 89
Taxation and social security 963 863
Deferred income 879 1,058
Accruals and other creditors 4,085 4,036
8,798 8,755

16. Creditors (amounts falling due after more than one year)

Group 2023 2022
£000s £000s
Bank loan - 5,333
Other creditors 32 32
32 5,365
Company 2023 2022
£000s £000s
Bank loan - 5,333

The bank loan, which funded the construction of TouchBase Pears was unsecured and repayable in instalments over 16 years to 2035. Interest was fixed on the first £7 million drawdown at 4.17% for the first eight years with the remaining amount drawn on a variable interest based on a margin of 2% above SONIA. During the year, Sense repaid the loan.

Repayments fall due as follows:

2023 2022
£000s £000s
Within one year - 319
Second to fifth year - 2,126
After five years - 3,207
- 5,652

Page 81 of 97

Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

17. Movement of funds

Group Balance at Income Expenditure Transfers Balance at 31
1 April 2022 March 2023
£000s £000s £000s £000s £000s
Unrestricted funds
General fund, excluding pension 31,552 77,614 72,071 2,041 39,136
Designated funds 11,097 - 937 (1,660) 8,500
Pension (note 10) (869) - - 869 -
Total unrestricted funds 41,780 77,614 73,008 1,250 47,636
Restricted funds
Arts & Wellbeing: Co-Op Inclusive 8 22 10 - 20
Dance
Arts Council: Dance at Sense -
78		 78 - -
Big Lottery Fund Grant 47 100 105 - 42
Cafe 55 -Providence Court 51 7 - - 58
Childrens Services -
94		 - (94) -
Childrens Services: North -
21		 - (21) -
Childrens Services: South East 58 31 3 (85) 1
Childrens Services: Wolverhampton 34 - - - 34
Community Connections 106 - 1 - 105
Cornwall GOT Project 38 15 21 - 32
Denbigh Hub 3 18 - - 21
DoH Health & Wellbeing Alliance -
23		 - (23) -
Dual Sensory Impairment Clinic -
195		 - (195) -
EFA Capital Minor Works -
46		 - (30) 16
Employment and Benefits Staff 15 83 15 (1) 82
GOT Group Warwickshire 28 - 2 - 26
Grafton Street Donations 36 10 - - 46
Hadley Centre (Operations) 25 40 - - 65
Holidays Fund 68 34 - - 102
Lottery Guide Dogs 64 - - - 64
Loughborough Hub Capital 200 310 25 (485) -
Loughborough Hub Revenue 50 (50) - - -
Needs and Numbers Survey 55 - - - 55
Northern Ireland Day Centre 107 7 - - 114
Northern Ireland Mallusk Nursery 25 4 - - 29
Northern Ireland Out Of Schools Club 96 143 144 - 95
Northern Ireland Outreach Worker 20 - - (20) -
Northern Ireland Special Donations 165 32 16 - 181
North - Yorkshire Donations 40 - - - 40
Pears Grant - Promoting Wellbeing -
195		 212 17 -

Page 82 of 97

Sense, the National Deafblind and Rubella Association

Annual Report and Financial Statements for the year ended 31 March 2023

17. Movement of funds cont’d

Group Balance at Income Expenditure Transfers Balance at 31
1 April 2022 March 2023
Stevenage Special Donations 31 - - - 31
Sense Coleridge Road – Student 16 6 - - 22
Welfare Fund
Southeast: Sense @ Keech 30 1 3 - 28
Northern Ireland Specialist Services 31 - - (31) -
Sport England - Active Together -
537		 403 (30) 104
Stables and riding 9 34 - - 43
TBP CSS Studio Development 29 54 - (82) 1
TouchBase Pears Aspirations 26 - - (26) -
Anne Wall Centre (TBSE) 26 - - - 26
TouchBase South East 30 20 - - 50
Virtual Buddying -
137		 149 12 -
Volunteering: London Transitions -
35		 1 - 34
Warren Farm Rd 2 200 - - 202
Woodside - Capital 43 - - - 43
Woodside - Operations 64 3 7 - 60
Andlaw House 10 - - - 10
Children's Services: Sweeney 50 - 50 - -
Foundation
CSS Cymru Fund 26 157 3 (30) 150
North Wales Donations 35 - - - 35
Student Fund - Newton Court 1-4 23 1 - - 24
The Devon Group Fund 33 4 3 - 34
Other Sense 521 29 287 (126) 137
Active Citizens Romania -
64		 37 - 27
NLCF Tanzania Adults vocational 38 - 38 - -
2019-2022
CareTech Foundation EI TZ 3Y 22- -
34		 34 - -
25
Hollyhock Foundation EI TZ EI 3Y 22- -
41		 21 - 20
25
Comic Relief Uganda 2020 81 135 105 - 111
Commonwealth Foundation Kenya -
30		 19 - 11
UK Aid Match Bangladesh 63 - 63 - -
FCDO UK Aid Match Kenya (Early -
129		 129 - -
Intervention)
UK Aid Direct Kenya Co-Funding 9 25 32 - 2
FCDO Disability in Development (1) 51 50 - -
Bangladesh Livelihoods
FCDO Disability in Development (2) 34 32 - -
Kenya Innovation Education
FCDO Disability in Development -
93		 92 - 1
Kenya

Page 83 of 97

Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

17. Movement of funds cont’d

Group Balance at Income Expenditure Transfers Balance at 31
1 April 2022 March 2023
FCDO Disability in Development (2) 210 208 - -
Tanzania
FCDO Disability in Development -
94		 93 - 1
Nepal
FCDO Disability in Development -
114		 114 - -
Bangladesh Education
Guernsey Bangladesh Education -
23		 9 - 14
Jersey Overseas Aid Nepal 37 33 70 - -
The Batchworth Trust (Nepal) 24 - 24 - -
Romania in Country 138 28 31 - 135
KBTA - Uganda -
23		 20 - 3
Lavelle 34 - 34 - -
UN Women (Uganda) 7 33 40 - -
Uganda iHelp Project 4 107 60 - 51
Nepal Base Fund -
23		 23 - -
UK Aid Match - Bangladesh 43 (48) (6) - 1
Nelumbo Foundation - Education 224 173 398 - (1)
Thomas Cook Children's Charity 31 - 22 - 9
(South Goa)
UK Aid Match Kenya 2020 87 81 83 - 85
Uganda Nelumbo Foundation project 30 - 30 - -
Peru LACT ED Feb 2021-Jan 2024 28 49 31 - 46
Directors Week -
31		 31 - -
Kenya Holding Fund -
77		 77 - -
Tanzania Holding Fund 1 120 121 - -
Uganda Holding Fund -
210		 210 - -
Bangladesh Holding Fund -
5		 5 - -
Peru Holding Fund -
35		 35 - -
Other Sense International 37 51 93 - (5)
Total Restricted 3,285 4,784 4,046 (1,250) 2,773
Endowment
Property 360 - (9) - 351
Total Endowment 360 - (9) - 351
Total Funds 45,425 82,398 77,063 - 50,760

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

17. Movement of funds cont’d

Company Balance at Income Expenditure Transfers Balance at 31
1 April 2022 March 2023
£’000s £’000s £’000s £’000s £’000s
Unrestricted funds
General fund, excluding pension 31,183 76,630 71,236 2,041 38,618
Designated funds 11,097 - 937 (1,660) 8,500
Pension (note 10) (869) - - 869 -
Total unrestricted funds 41,411 76,630 72,173 1,250 47,118
Restricted funds
Arts & Wellbeing: Co-Op Inclusive 8 22 10 - 20
Dance
Arts Council: Dance at Sense -
78		 78 - -
Big Lottery Fund Grant 47 100 105 - 42
Cafe 55 -Providence Court 51 7 - - 58
Childrens Services -
94		 - (94) -
Childrens Services: North -
21		 - (21) -
Childrens Services: South East 58 31 3 (85) 1
Childrens Services: Wolverhampton 34 - - - 34
Community Connections 106 - 1 - 105
Cornwall GOT Project 38 15 21 - 32
Denbigh Hub 3 18 - - 21
DoH Health & Wellbeing Alliance -
23		 - (23) -
Dual Sensory Impairment Clinic -
195		 - (195) -
EFA Capital Minor Works -
46		 - (30) 16
Employment and Benefits Staff 15 83 15 (1) 82
GOT Group Warwickshire 28 - 2 - 26
Grafton Street Donations 36 10 - - 46
Hadley Centre (Operations) 25 40 - - 65
Holidays Fund 68 34 - - 102
Lottery Guide Dogs 64 - - - 64
Loughborough Hub Capital 200 310 25 (485) -
Loughborough Hub Revenue 50 (50) - - -
Needs and Numbers Survey 55 - - - 55
Northern Ireland Day Centre 107 7 - - 114
Northern Ireland Mallusk Nursery 25 4 - - 29
Northern Ireland Out Of Schools Club 96 143 144 - 95
Northern Ireland Outreach Worker 20 - - (20) -
Northern Ireland Special Donations 165 32 16 - 181
North - Yorkshire Donations 40 - - - 40
Pears Grant - Promoting Wellbeing -
195		 212 17 -

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

17. Movement of funds cont’d

Company Balance at Income Expenditure Transfers Balance at 31
1 April 2022 March 2023
Stevenage Special Donations 31 - - - 31
Sense Coleridge Road – Student 16 6 - - 22
Welfare Fund
Southeast: Sense @ Keech 30 1 3 - 28
Northern Ireland Specialist Services 31 - - (31) -
Sport England - Active Together -
537		 403 (30) 104
Stables and riding 9 34 - - 43
TBP CSS Studio Development 29 54 - (82) 1
TouchBase Pears Aspirations 26 - - (26) -
Anne Wall Centre (TBSE) 26 - - - 26
TBSE, Hyde Close,Barnet 30 20 - - 50
Virtual Buddying -
137		 149 12 -
Volunteering: London Transitions -
35		 1 - 34
Warren Farm Rd 2 200 - - 202
Woodside - Capital 43 - - - 43
Woodside - Operations 64 3 7 - 60
Andlaw House 10 - - - 10
Children's Services: Sweeney 50 - 50 - -
Foundation
CSS Cymru Fund 26 157 3 (30) 150
North Wales Donations 35 - - - 35
Student Fund - Newton Court 1-4 23 1 - - 24
The Devon Group Fund 33 4 3 - 34
Other 518 346 186 (126) 552
Total Restricted 2,371 2,993 1,437 (1,250) 2,677
Endowment
Property 360 - (9) - 351
Total Endowment 360 - (9) - 351
Total Funds 44,142 79,623 73,619 - 50,146

Individual funds listed are those with opening balances, annual income or annual

expenditure that exceed £20,000. ‘Other funds; are those with opening balances, annual income and annual expenditure of less than £20,000.

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

17. Movement of funds cont’d

Unrestricted funds

General fund

This represents the accumulated reserves of the charity that are available for use at the discretion of the Trustees.

Designated funds

Designated funds are £8.5m (2022: £11.1 million) and include £3.0 million for the maintenance and improvement of the Group’s residential accommodation and £0.5 million for three years of contributions to Sense International.

Various future strategic plans will be funded from reserves. Trustees have therefore designated £5.0 million for the following projects:

Pensions

See note 10 for the movement during the year.

Restricted funds

Sense is reliant on the support of individuals, corporations, trusts, other charities and state bodies in order to deliver our activities. Monies that are received for an express purpose are restricted to that purpose.

The principal restricted funds are considered to be:

Sport England

A three-year project to build on our foundations of supporting people with complex disabilities to get active.

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

17. Movement of funds cont’d

Childrens’ services

Money donated to support Children & Young People who are Deafblind/multi-sensory impaired.

Northern Ireland day centre

Commissioned day service opportunities for adults with complex needs.

Northern Ireland special donations

An accumulation of donations / fundraised funds raised locally for services in Northern Ireland.

Holidays

Donations and fundraised income to support accessible holidays for people with complex disabilities.

Warren Farm Road

A legacy donation restricted to be used against costs at the Warren Farm Road Care Home.

Comic Relief Uganda

This fund comprises the unspent balance at 31 March 2023 of a grant from Comic Relief to Sense International Uganda for the Holistic Early Child Development (ECD) for Children with Complex Disabilities in Uganda project.

The Romania in-country income fund

This fund comprises funds that are raised by Sense International Romania for use in Romania.

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

17. Movement of funds cont’d

Endowment funds

These are properties given to the charity for its use. The movement on the fund represents the depreciation charge in the year.

Transfers between funds

Other transfers between funds represent either transfers from unrestricted funds to cover shortfalls of restricted funds or transfers from restricted funds to cover related expenditure paid by unrestricted monies.

18. Analysis of net assets between fund balances

Group Unrestricted
funds		 Designated
funds		 Restricted
funds		 Endowment
funds		 Total funds
£000s £000s £000s £000s £000s
Tangible fixed assets 33,577 - - 351 33,928
Net current assets 5,591 8,500 2,773 - 16,864
Long-term liabilities (32) - - - (32)
Total 39,136 8,500 2,773 351 50,760
Company Unrestricted
funds		 Designated
funds		 Restricted
funds		 Endowment
funds		 Total funds
£000s £000s £000s £000s £000s
Tangible fixed assets 33,548 - - 351 33,899
Fixed asset
Investments 30 - - - 30
Net current assets 5,040 8,500 2,677 - 16,217
Total 38,618 8,500 2,677 351 50,146

19. Capital commitments

At 31 March the Group had capital commitments of £45,175 (2022: £364,900).

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

20. Contingent liabilities

Sense, Sense International and Helping Sense Limited are members of a group VAT registration. Under the Value Added Tax Act 1983, all members of a VAT group are jointly and severally liable for any tax due during the period of their membership.

As disclosed in note 27 two of the Company’s subsidiaries, Helping Sense Limited and Sense4Enterprise Limited, have taken advantage of the exemption available under Section 479 of the Companies Act 2006 in respect of the requirement for audit. As a condition of the exemption, the Company has guaranteed the year-end liabilities of the relevant subsidiaries until they are settled in full. The liabilities of one of the subsidiaries (Sense4Enterprise Limited) at the year-end were £126,736 (2022: £121,092). The Trustees are satisfied that this does not impact on the going concern position of the Group and believe that this is an accurate and robust guarantee. The other subsidiary (Helping Sense Limited) had assets of £30,000 (2022: £217,402) at 31 March.

21. Operating lease commitments

Future minimum lease payments under non-cancellable operating leases as set out below:

2023 2022
Group and Company Land and Other Land and
buildings buildings Other
£000s £000s £000s £000s
Operating leases which expire:
Within one year 4,378 - 2,760 -
In two to five years 12,640 - 8,680 -
After five years 9,888 - 6,574 -
26,906 - 18,014 -

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

22. Reconciliation of net income to net cash inflow / (outflow) from operating activities

rom operating activities
2023 2022
£000s £000s
Net income before pension revaluations (3,715) 4,422
Defined benefit pension scheme deficit reduction payments (452) (712)
Investment income received (299) (29)
Interest paid 236 269
Funding break gain (233) -
Depreciation 2,958 2,720
Amortisation of negative goodwill - (1,173)
Profit on sale of fixed assets (201) (117)
Increase in stock (246) (75)
Increase/(decrease) in debtors (1,607) 389
Increase/(decrease) in creditors 165 (23)
Net cash inflow from operating activities (3,394) 5,671

23. Reconciliation of net cash flow to movement in net cash

2023 2022
£000s £000s
(Decrease)/increase in cash in the year (5,041) 122
Bank loan interest repayments 319 2,690
Repayment of bank loan 5,333 -
Changes generated from cash flows 611 2,812
Net cash at start of year 14,056 11,244
Net cash at end of year 14,667 14,056

24. Analysis of changes in net debt

At 1 April 2022 Cash flows Non-cash changes At 31 March 2023
£000s £000s £000s £000s
Cash at bank and in hand 15,708 (10,041) - 5,667
Current asset investments 4,000 5,000 - 9,000
Debt due within one year (319) 319 - -
Debt due after one year (5,333) 5,333 - -
14,056 611 - 14,667

25. Analysis of cash and cash equivalents

2023 2022
£’000 £’000
Cash at bank and in hand 5,667 15,708
Current asset investments 9,000 4,000
14,667 19,708

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

26. Related party transactions

The Group provides services to children or family members of some Trustees and Board members of the charity. These services are provided as part of the contracts agreed with funding authorities on the same commercial terms as with any other service user.

Balances with subsidiaries are disclosed below:

31 March 2023
Debtor/(Creditor)
£		 31 March 2022
Debtor/(Creditor)
£
Sense International 199,816 7,807
Helping Sense Limited (30,000) (217,402)
Sense4Enterprise Limited 126,736 121,092

27. Subsidiary companies

Sense International

2023 2022
£000s £000s
Income 2,347 2,533
Expenditure (3,009) (2,564)
Net movement in funds (662) (31)
Assets 883 1,352
Liabilities (328) (135)
Net assets 555 1,217
Helping Sense Limited
2023 2022
£000s £000s
Turnover 4,966 3,862
Cost of sales (863) (622)
Gross profit 4,103 3,240
Operating expenses (4,103) (3,052)
Net profit - 188
Assets 30 217
Liabilities - -
Net assets 30 217

Helping Sense Limited

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Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

27. Subsidiary companies cont’d

Sense4Enterprise Limited

ense4Enterprise Limited
2023 2022
£000s £000s
Income 84 74
Expenditure (89) (87)
Net movement in funds (5) (13)
Assets - -
Liabilities (126) (121)
Net liabilities (126) (121)

Page 93 of 97

Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Other information

Major supporters of Sense in 2022/23

Page 94 of 97

Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Page 95 of 97

Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Charity information and professional advisers

Registered address - Sense and Sense International

101 Pentonville Road, London, N1 9LG

Tel: 0300 330 9250

Email: facilities@sense.org.uk Websites: www.sense.org.uk https://www.senseinternational.org.uk

Sense Information and Advice

For details about the support and services Sense offers – and information about deafblindness and complex disabilities – please contact:

Tel: 0300 330 9256

Email: info@sense.org.uk

Sense Northern Ireland

Sense Family Centre

The Manor House

51 Mallusk Road

Newtownabbey

County Antrim, BT36 4RU

Tel/text: 028 9083 3430

Email: nienquiries@sense.org.uk

Sense Cymru

TouchBase Wales

Caerphilly Business Park

Van Road

Caerphilly, CF83 3ED

Ffôn/tel: 0300 330 9280 Testud/text: 0300 330 9282

Email: cymruenquiries@sense.org.uk

Page 96 of 97

Sense, the National Deafblind and Rubella Association Annual Report and Financial Statements for the year ended 31 March 2023

Sense: Registered number 1825301

Registered charity number 289868

Professional advisers

Independent auditors

PricewaterhouseCoopers LLP

One Chamberlain Square, Birmingham, B3 3AX

Bankers

National Westminster Bank PLC

Tavistock House, Tavistock Square, London, WC1H 9JA

Lloyds Banking Group plc 33 Old Broad Street, London, EC2N 1HZ

Solicitors

Wilsons Solicitors LLP

Alexandra House

St John Street Salisbury SP1 2SB

Trowers & Hamlins LLP

3 Bunhill Row

London

EC1Y 8YZ

Insurance advisers

Willis Towers Watson

8 First Street

Floor 6

Manchester, England M15 4RP

Page 97 of 97