Banbrldge W￿UallY Impalred Persons, Club Annual Report and Recelpts and Payment5 Account For the year ended 31st March 2026 Northern Ireland Charities Number 100186 Banbridge Vlsually Impaired Persons, Club Contents Page Trustees, Annual Report Charity Information Independent Examiner's Report to the Trustees Statement of Recelpts and Payments Statement of Assets and Liabllltles Notes to the Financial Statements Banbrid e VIP Club Trustees, Annual Re ort 1StA ril 2025- 31st March 2026 Banbridge VIP Club is a Voluntary Organisation for local blind and partially-sighted people. The Club was established with a formal Constitution in 1989 and we are a Registered Charity (NIC 10086). The trustees for the charity are Mr Sammy Wilson (Chairman), Mrs Marjorie Hodgen, (Vice-chair), Miss Peggy Magill, (Treasurer). Mrs Eleanor Pescod, Mrs Doreen McFarlane, Mrs Audrey Everton and Mrs Doreen Brown. (Secretary). This report has been prepared with regard to the Commission's public benefit requirements statutory guidance. We continue with our aim of providing a social outlet for blind and partially-sighted people in Armagh, Banbridge and Craigavon Council Area. During the summer months we organised several outings, some in conjunction with other visually impaired groups in the district. These trips give our members an opportunity to take part in activities which fully sighted people take for granted, thus improving their quality of life. In Septernber 2025, we took our group of visually impaired people and friends on a 5 day respite break to Coleraine, which was thoroughly enjoyed by all. In previous years we have travelled to Scotland or Wales but many of our older members no longer feel able to travel long distances and are happier staying in Northern Ireland. The Trustees are pleased to report that our regular monthly meetings continue in Banbridge Angling Club premises, at 2a, Kiln Lane, Havelock Park, Banbridge, BT32 4PD. This venue has proved to be very suitable for our needs with easy access and parking readily available. Since January 2023 we have been meeting on the first Wednesday of each month, from 2.30pm-4.30pm. The time change has proved to be popular with members although we occasionally have to change back to an evening meeting to sult speakers who work during the day. Sadly, some members are no longer with us and others are no longer well enough to attend meetings. Members are encouraged to bring friends along with them and we have asked Cherrytrees Resource to inform local visually-impaired people about our Club. In November 2025 we held our Annual Dinner in the Whistledown Hotel, Warrenpoint, an event which was well attended and enjoyed by all. As usual, we were joined by family and friends. In recent years, we have not been able to carry out any fund-raising activities, so we greatly appreciate all donations which we receive. Thi5 year these included donations from Loughbrickland Old Tyme Dancers & Seapatrick Parish Church. We are also indebted to the Macan Trust, who have grant-aided u5 for many years, most recently in March 2026, with a donation of £1,500. Thanks to all these generous donations, we are able continue to offer our members a varied programme of speakers and outings, with a Quiz and Bingo in January & February and dinner in the Belmont in March, to celebrate St Patrick's day. (3) Our accounts of the 202512026 year were prepared by S M Vint & Co, Banbridge. We started the year with a cash balance of £33,167 and our balance at the end of the financial year was £29,748 Signed: .... Date: ..........- Sammy Wilson. Chairman Signed: ..... Mrs Doreen Brown, Secretary Banbrldge Vlsually Impaired Persons, Club References and admlnlstrative detalls Charity Name: Banbridge Visually Impaired Per50ns' Club Charity Re8lstration Number: 100186 Contact Address: 60 Old Mill Road Scarva Co. Down BT63 6NN Trustees: Sammy Wilson Marjorie Hodgen Peggy Maw'll Doreen McFarlane Doreen Brown Independent Examiner: S.M. Vint & Co 8 Newry Road Banbridge BT32 3HN Bankers: Ulster Bank 22 Brid8e Street Banbridge Co Down BT32 3JT Independent Examlner's Report to the Trustees of Banbridge Vlsually Impaired Persons, Club I report on the accounts of the tharity for the year ended 31st March 2026 which are Set out on pages 6- Respectlve responslbllltles of Trustees and Examlner As the charl￿5 trustees you are responsible forthe preparation of the accounts in accordance with the Charities Act (Northern Ireland) 21YJ8. It is my responsiblllty to: • examine the accounts under 5e¢tTron 65 of the Charlties Act. • follow the procedures laid down In the general Direttlons Biven by the Charity Commission for Northern Ireland under section 651911bl of thè Charities Att; and stste whether partlcular matters have come to my attentlon. 8asls of Independent Examlner's report I have examlned your charity accounts as required under section 65 of the Charities Act and my examlnation wa5 carried out in accordance wlth the general Dlrertlons given by the Charlty Commission for Northern Ireland under section 651911bl of the Charities Art. My examlnatlon included a review of the accounting records kept by the ¢harlty and a comparlson of the accounts presented with those records. It a150 included consideration of any unusual items or disclosures in the accounts. and seeklng explanatlons from you as charltytrustee$ ¢on¢erninB any such matters. My role is to State whether any material matters have come to my attention 8lvin8 me cay$e to believe: l. That accountin8 re¢ords were not kept in accordance with section 63 of the Charltles Act 2. That the accounts do not accord with those accountlng records 3. That the accounts do not comply with the accountlng requirements of the Chaflties Act 4. That there is further informatlon needed for a proper understandlng ol the accounts to be reached. Independent examln•r's 51atement I have completed my èxamination and have no ¢oncerns In respect of the matters111 to141115ted above and, in ¢onnection with followlng the Directions of the Charity Commlssion for Northern Ireland, I have found no matters that requlrè drawin8 to your attention. Thomas Vint FCCA For and behafi of S.M. Vlnt & Co Chartered C¢rtlfied AccDuntsnts & Re8lstered Auditors 8 Ne￿ Road Banbrldge BT32 3HN 29th May 2026 Banbridge Vlsually Impalred Persons, Club Statement of Recelpts & Payments for the year ended 31st Marth 2026 Unrestrlrted Restrfrted Note funds funds Prioryear Total fvnd5 total funds Income and endowments from: Donations Fundra5slng Grants Income from Charltable Actlvities Other Income Total Income 3,598 3,598 26,161 11,325 106 15,029 11.325 106 15,029 10,535 154 36,850 Expenditure on: Raislng Funds Charltable Activitie5 Total eypendlture Net Income l {expend5turel re￿Ul£e$ 18.448 18,448 -3,419 18,448 18,448 -3.419 18.166 18.166 18.684 BaThbr￿e V15uaHy Impalred Pewsons, Statement ot Awts & Liabllities-year Ended 3tst March 2026 2026 2025 Recondl￿tIOn offunds at 31.0326 Total funds brought forward Surpluslldeflcttl thisyear end Total funds carried forward 33,167 3,419 29.748 14.483 18,684 33.167 B•nk & Cash 8alance$ Cath at bank and In hand 29,748 29,74B 33.167 33,167 Repre5entrd by Unfe5tricted funds Restricted funds Total Furmts 29,748 33,167 29.748 3*167 Notes on pa8es 8t0 9aYe an Integral par(of these flna￿l31 thtement& The finan£lal stètrments ¢)n page$ 6t0 7were approved bythe Board of TILtstee50n 29th May 2026 and signed on its behalf bv.. Sammywilson Ichairpersonl Peggy Magill ITreasurert f-WJ Banbrldge Vlsually lrnpalred Persons, aub Notes to the flnanclal statements for the year ended 315t March 2026 l. A¢countin8 polici The prlncipal ac¢ountlng polldes adopted. judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follow5: al Preparatlon of a￿Ount5 on a golng COIKern ba51s The charity Eenerally meets its day to day working capital requlrements from Its annual Income. The Trustee5 have obtained and revlewed cash flow forecasts for the coming year and based on these are satisfled that the charSty has resources to wovlde B reasonable expectation that it Can continue to meet its financial obligatlons as they fall due lor the foreseeable future. Therefore these financlal statements have been prepared on a 8oin8 concern ba51S bl Ineome Income is accounted for on a cash receipts basis as the amount Is colle¢ted and are allocated as either restrlrted or unrestrlrted funds accordlng to the terms of the donation. cl Expendfture Expenditure 15 recognised on a cash payment5 basis. dl Cash and cash equlvalent5 Cash and cash equlvalents Includes osh in hand. deposits held at call with banks, other short-term highly Ilqusd Investments wlth original maturities of three months or less and bank overdrafts. e) Funds Funds are classlfled as either restrlcted funds or unrestrlcted funds, defined as follows: Restricted funds are funds subject to specific requirements as to thelr USE whlch may be declared by the donor or wSth their authority or created through legal processes. but Stlll wlthln the wlder objects of the Club. Unrestricted funds are expendable at the d55cretlon of the trustees In furtherance of the objects of the charlty. If parts of the unrestrlrted funds are earmarked at the dis¢retlon of the trustees for a particular purpose. they ère dèsignètèd as a separate fund. This designation has an administrative purpose onty and does not legally restrltt the trustees, dlscretion to apply thefund. 2. Danatlons Unrestr5rted Restrlrted 3.598 Tot•1 2026 3.598 Tot•1 2025 Donatlons Ueu of Flowers Collertlons 26.126 35 26,161 3,598 3,598 3. Fundraising Unrestrirted Restrtetsd Total 2026 Total 2025 Fundralslng Dance Qulilrnffle Other Fundraisin8 4. Grants Ll)restrKled Restricted Total 2026 Total 2025 SELB OtherGrnnts 5. Income from Charltable A¢ti¥]tles unre$￿￿ed Restricted 355 1.100 Toto12026 Total 2025 Fees Chrlstmas Partv St Patricks Dav Day Trfp LunchlDlnner Hollday 355 I,ioo 210 925 880 7.990 10,325 880 7.990 10.325 1.160 8.240 10,535 6. Other Income Unrestrfrted Restrltted Totsl 2026 T•)tal 2025 Bank Refund5 Intrrèst Macan Trust 106 1,000 1.106 106 154 1,106 154 7. Analy515 of £xpendltur• Unre5tr1rted Re$￿tted Totsl 2026 Total 2025 Ra15ing Funds Fundraising costs Postage & Stationary Bank Fees Charltable Artlvltles Re5Plte /Outing Expenses Entertainment Expenses Insurance Doftatlon Motsblllty Scooter Admlfiistration Costs 14.084 3,708 251 14,084 3,708 251 13.906 2,303 230 1,240 437 18,166 405 18.448 405 18,448 Totsl Expendlture 18.448 18,448 18,166 8. Taxatlon 8anbrldge Visually Impaired Persons, Club Is retognised as a charity forthe purposes of appllcable taxatlon le8islation and is therefore not subject to taxation on Its charltable activities. 9. Anatysli of trustee remunérarion and expenses. NoTrustee recleved any payments other than for out of pocket expense5 incurred.