**Charity number: 519938**
## **Blackburn and District Blind Society**
**Trustees' report and unaudited financial statements**
**for the year ended 31 March 2025**
## **Blackburn and District Blind Society**
## **Contents**
||**Page**|
|---|---|
|Legal and administrative information|**1**|
|Trustees report|**2 - 3**|
|Independent examiners' report|**4**|
|Statement of financial activities|**5**|
|Balance sheet|**6**|
|Notes to the financial statements|**7 - 11**|
## **Blackburn and District Blind Society**
## **Legal and administrative information**
|**Charity number**|519938||
|---|---|---|
|**Business address**|Suite 4 - Unit A, NJK House||
||Shadsworth Gateway Estate||
||Haslingden Road||
||Blackburn||
||Lancashire||
||BB1 2EE||
|**Trustees**|J Macnamara|Resigned 12/01/2026|
||A Holderness JP||
||Ian Ainsworth||
||William Ferguson||
||John Leigh||
||Hilary Slaven|Appointed 07/04/2025|
|**Chief executive**|Mike Latham||
|**Management committee**|Alan Holderness JP|Chairperson|
||Anne Veevers|Hon Treasurer|
||Ian Ainsworth|Treasurer|
||William Ferguson|Secretary|
||John leogh|Treasurer|
|**Accountants**|AKT Accountants||
||Matrix House||
||14 Strawberry Bank||
||Blackburn||
||Lancashire||
||BB2 2AA||
|**Bankers**|LLoyds TSB||
||Church Street||
||Blackburn||
||Lancashire||
**Page 1**
## **Blackburn and District Blind Society**
## **Report of the trustees for the year ended 31 March 2025**
The trustees present their report and the financial statements for the year ended 31 March 2025. The trustees who served during the year and up to the date of this report are set out on page 1.
## **Structure, governance and management**
## **Objectives and activities**
The charity's object is to provide support, assistance and information to blind and partially sighted persons, who reside in Blackburn and the surrounding districts for the purpose of promoting the relief of such persons in any manner which is deemed by law to be charitable.
## **Achievements and performance**
## _The Volunteer Visitors Scheme_
The volunteer visitors scheme continues to provide friendship to the visually impaired in nursing homes and also the residential care homes. It also has a telephone befriending service which is manned by the society's staff to give friendship to the housebound visually impaired. The society continues to provide the services possible given its financial constraints.
## _Development of the society_
The society continues its involvement with issues affecting the visually impaired and will continue to do so within the boundries of funding and resources. Additional funding for society activities is continually being sought.
## **Financial review**
The society's finances are in good order as a result of a substantial legacy left in favour of the society in previous years. In the year ended 31 March 2025 the society had a net deficit of £17,279 (2024: deficit £29,430) as set out on page 5. The societies income from various sources in the year increased from £14,338 in 2024 to £26,526 in 2025, an increase of £12,188. The societies expenditure increased by £37 as compared to the previous year in 2024. Staff cost remains the largest cost of the society as shown on page 5 and note 6 of the accounts.
## **Statement of trustees' responsibilities**
The trustees are responsible for preparing the annual report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of charity's financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
**Page 2**
## **Blackburn and District Blind Society**
## **Report of the trustees**
## **for the year ended 31 March 2025**
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees recommend that AKT Accountants remain in office until further notice.
On behalf of the trustees
## **Mike Latham Chief executive**
## **16 January 2026**
**Page 3**
## **Blackburn and District Blind Society**
## **Independent examiner's report to the trustees on the unaudited financial statements of Blackburn and District Blind Society.**
I report on the financial statements of Blackburn and District Blind Society for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet and the related notes. These financial statements have been prepared under the historical cost convention and the accounting policies set out therein.
## **Respective responsibilities of trustees and independent examiner**
As the charity's trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 144 (2) of the Charities Act 2011 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 145(5)(b) of the Act, whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
My examination was carried out in accordance with the General Directions given by the Charities Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- (i) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act
have not been met; or
- (ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**Independent examiner AKT Accountants Matrix House 14 Strawberry Bank Blackburn Lancashire BB2 2AA**
## **Date: 16 January 2026**
**Page 4**
## **Blackburn and District Blind Society**
## **Statement of financial activities**
## **For the year ended 31 March 2025**
|**Unrestricted**
**funds**
**Notes**
**£**
**Incoming resources**
Incoming resources from generating funds:
Voluntary income
2
15,675
Activities for generating funds
3
3,963
Investment income
4
5,535
Other incoming resources
5
1,353
**Total incoming resources**
26,526
**Resources expended**
Opening stock
2,950
Purchases
1,912
Closing stock
)
(2,950
Staff costs
6
28,282
Establishment costs
7,276
Accountancy fees
600
Legal and professional fees
142
Communications and IT
1,787
Other office expenses
618
Depreciation and impairment
2,007
Activity 2 - Other costs
55
Activity1 - Outings expenses
1,126
Activity1 - Support - Other costs
-
**Total resources expended**
43,805
**Net income/(expenditure) for the year**
)
(17,279
Total funds brought forward
206,413
**Total funds carried forward**
189,134|**2025**
**Total**
**£**
15,675
3,963
5,535
1,353
26,526
2,950
1,912
)
(2,950
28,282
7,276
600
142
1,787
618
2,007
55
1,126
-
43,805
)
(17,279
206,413
189,134|**2024**
**Total**
**£**
3,619
3,296
6,070
1,353
14,338
2,950
2,751
)
(2,950
28,279
6,692
600
-
1,643
1,032
1,897
-
814
60
43,768
)
(29,430
235,844
206,414|
|---|---|---|
The statement of financial activities includes all gains and losses in the year and therefore a separate statement of total recognised gains and losses has not been prepared.
All of the above amounts relate to continuing activities.
**The notes on pages 7 to 11 form an integral part of these financial statements.**
**Page 5**
## **Blackburn and District Blind Society**
## **Balance sheet as at 31 March 2025**
|**Notes**
**Fixed assets**
Tangible assets
7
Investments
8
**Current assets**
Stocks
Debtors
9
Investments
10
Cash at bank and in hand
**Creditors: amounts falling**
**due within one year**
11
**Net current assets**
**Net assets**
**Funds**
12
Unrestricted income funds
**Total funds**|**2025**
**£**
**£**
1,252
24,659
25,911
2,950
882
145,850
19,654
169,336
)
(6,113
163,223
189,134
189,134
189,134|**2024**
**£**
**£**
2,709
24,659
27,368
2,950
882
162,819
19,558
186,209
)
(7,164
179,045
206,413
206,413
206,413|**2024**
**£**
**£**
2,709
24,659
27,368
2,950
882
162,819
19,558
186,209
)
(7,164
179,045
206,413
206,413
206,413|
|---|---|---|---|
||||27,368
179,045|
||||206,413|
||||206,413|
||||206,413|
The financial statements were approved by the Trustees on 16 January 2026 and signed on its behalf by
## **Mike Latham Chief executive**
**The notes on pages 7 to 11 form an integral part of these financial statements.**
**Page 6**
## **Blackburn and District Blind Society**
## **Notes to financial statements for the year ended 31 March 2025**
## **1. Accounting policies**
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.
## **1.1. Basis of accounting**
The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities: Statement of Recommended Practice' issued in January 2015 (FRS 102 SORP 2015) and the Charities Act 2011.
## **1.2. Cashflow**
The charity has taken advantage of the exemption under charities SORP (FRS 102) from the requirement to produce a cashflow statement because it is a small charity.
## **1.3. Incoming resources**
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.
Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.
Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable.
Income from investments is included in the year in which it is receivable.
## **1.4. Resources expended**
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.
Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management.
**Page 7**
## **Blackburn and District Blind Society**
## **Notes to financial statements**
## **for the year ended 31 March 2025**
## **1.5. Tangible fixed assets and depreciation**
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost residual value of each asset over its expected useful life, as follows:
- Fixtures, fittings and equipment 20% straight line
## **1.6. Investments**
Current asset investments are at the lower of cost and net realisable value.
Investments held as fixed assets are valued at the historical cost.
## **1.7. Stock**
Stock is valued at the lower of cost and net realisable value.
## **2. Voluntary income**
|**Unrestricted**
**funds**
**£**
Donations
13,460
Grants receivable type 3
1,800
Subscriptions
415
15,675|**2025**
**Total**
**£**
13,460
1,800
415
15,675|**2024**
**Total**
**£**
3,619
-
-|
|---|---|---|
|||3,619|
## **3. Activities for generating funds**
|**Unrestricted**
**funds**
**£**
Fundraising events
1,883
Collection boxes
-
Goods for resale
2,080
3,963|**2025**
**Total**
**£**
1,883
-
2,080
3,963|**2024**
**Total**
**£**
1,421
29
1,846|
|---|---|---|
|||3,296|
## **4. Investment income**
|**Unrestricted**
**funds**
**£**
Income from UK listed investments
1,911
Bank interest receivable
222
Interest receivable from investments
3,402
5,535|**2025**
**Total**
**£**
1,911
222
3,402
5,535|**2024**
**Total**
**£**
1,701
313
4,056|
|---|---|---|
|||6,070|
**Page 8**
## **Blackburn and District Blind Society**
## **Notes to financial statements for the year ended 31 March 2025**
|**5.**
**Other incoming resources**
**Unrestricted**
**funds**
**£**
Other income
1,353
1,353
**6.**
**Employees**
**Employment costs**
Wages and salaries
No employee received emoluments of more than £60,000 (2024 : None).||**2025**
**Total**
**£**
1,353
1,353
**2025**
**£**
28,282|**2024**
**Total**
**£**
1,353
1,353
**2024**
**£**
28,279|
|---|---|---|---|
|||||
## **Number of employees**
The average monthly numbers of employees during the year, calculated on the basis of full time equivalents was as follows:
||**2025**|**2024**|
|---|---|---|
||**Number**|**Number**|
|Management committee|2|2|
**Page 9**
## **Blackburn and District Blind Society**
## **Notes to financial statements for the year ended 31 March 2025**
|**Fixtures,**
**7.**
**Tangible fixed assets**
**fittings and**
**equipment**
**£**
**Cost**
At 1 April 2024
22,873
Additions
550
At 31 March 2025
23,423
**Depreciation**
At 1 April 2024
20,164
Charge for the year
2,007
At 31 March 2025
22,171
**Net book values**
At 31 March 2025
1,252
At 31 March 2024
2,709
**8.**
**Fixed asset investments**
**Listed**
**investments**
**£**
**Valuation**
At 1 April 2024 and
At 31 March 2025
24,659
Historical cost as at 31 March 2025
24,659
All fixed asset investments are held within the United Kingdom.
The market value of the investments as at 31 March 2025 was £48,947 (2024: £45,850)
**9.**
**Debtors**
**2025**
**£**
Prepayments and accrued income
882
882|**Total**
**£**
22,873
550
23,423
20,164
2,007
22,171
1,252
2,709
**Total**
**£**
24,659
24,659
**2024**
**£**
882
882|
|---|---|
**Page 10**
## **Blackburn and District Blind Society**
## **Notes to financial statements for the year ended 31 March 2025**
|**10.**|**Current asset investments**||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||**2025**||||||**2024**|||
|||||**£**||||||**£**|||
||Other unlisted investments|||145,850||||||162,819|||
||Unlisted investments represents fixed term deposits to earn interest on||maturity.||||||||||
|**11.**|**Creditors: amounts falling due**||||||||||||
||**within one year**|||**2025**||||||**2024**|||
|||||**£**||||||**£**|||
||Other taxes and social security|||-||||||451|||
||Other creditors|||3,055||||||3,055|||
||Accruals and deferred income|||3,058||||||3,658|||
|||||6,113||||||7,164|||
|**12.**|**Analysis of net assets between funds**||||||||||||
|||||**Unrestricted**||||||**Total**|||
|||||**funds**||||||**funds**|||
|||||**£**||||||**£**|||
||Fund balances at 31 March 2025 as represented by:||||||||||||
||Tangible fixed assets|||25,911||||||25,911|||
||Current assets|||169,336||||||169,336|||
||Current liabilities|||(6,113||)||||)
(6,113|||
|||||189,134||||||189,134|||
|**13.**|**Unrestricted funds**|**At**||||||||**At**|||
|||**1 April**|**Incoming**|**Outgoing**||||**31 March**|||||
|||**2024**|**resources**|**resources**||||||**2025**|||
|||**£**|**£**|**£**||||||**£**|||
||Unrestricted Funds|206,414|26,525|)
(43,805|||||189,134||||
**Page 11**