2023-03-31-accounts

Company registration number.. N1633274 Charity registration number.. 103126 Angel Eyes Nl Services (A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2023 Baxte￿Orld Ltd Chartered Management Accountant Unit 3 Dargan Industrial Park 60-84 Dargan Crescent Belfast BT3 9JP

Angel Eyes Nl Services Contents Reference and Administrative Details Strategic Report 2to10 Trustees, Report 11 to15 Statement of Trustees, Responsibilities 16 Independent Examiner's Report 17 ststement of Financial Activities 18to19 Balance Sheet 20 Notes to the Financial Statements 21to32

Angel Eyes Nl Services Reference and Administrative Details Trustees Dr Brian Scott Joanne Sara Lynham (Resigned 1 March 2023) Michelle Bateson Mr Michael Cameron Johnston Wilson Matthews Mr Colin Higgins Naomi Nixon Shelagh Rosemary Rainey Mr Brian John walla￿ (appointed 20 March 2023) Secretary Sara Mccracken Principal Office Innovation Factory Springfield Road Belfast BT12 7DG Company Registration Number N1633274 Charity Registration Number 103126 Independent Examiner Baxtemorld Ltd Chartered Management Accountant Unit 3 Dargan Industrial Park 60-84 Dargan Crescent Belfast BT3 9JP Page 1

Angel Eyes Nl Services Strategic Report for the Year Ended 31 March 2023 The trustees, who are directors for the purposes of company law, present their strategic report for the year ended 31 March 2023, in compliance with s414C of the Companies Act 2006. Chief Executives Report for April 2022 - March 2023 l am delighted to present the Activities Report for Angel Eyes Nl, covering the period from April 2022 to March 2023. It gives me great pleasure to outline the remarkable achievements and milestones we have reached during this period. This year has been incredibly eventful for the charity, as we had the privilege of presenting at both Global and International COnferen￿S. One notable highlight was our participation in the Equality Commission podcast, where we shared insights from our Education Report on the profound impact of COVID on children with visual impairments. Additionally, we delivered two presentations at the Vision 2022 conference in Dublin, focusing on the positive outcomes of our Level 4 Qualification for Classroom Assistants supporting leamers with visual impaimients and the innovative VisualEyes Virtual Reality Project. Furthermore, our Social Enterprise Empatheyes gained international recognition when I was invited to speak at the Women in Tech Conference in Sweden. This was a remarkable opportunity to showcase our cutting-edge virtual reality visual impairment simulator and the transformative effects it has on supporting visually impaired individuals. During the reporting period, we suc￿sSfullY launched our EyeDentity Project, funded by the Department of Health Carers Fund, at the Angel Eyes Parents conference held at the Dunadry Hotel. This event re￿iVed extensive support from both statutory and voluntary organisations. Additionally, we had the privilege of presenting at the Belfast Eye Conference, which drew eye clinicians from across the UK. Notably, we unveiled our ambitious strategy for 202>2026, which builds upon our existing expertise while addressing identified gaps. This strategic roadmap will guide our efforts as we continue to make a lasting impact on the lives of visually impaired children and their families. We are acutely aware of the challenges faced by our families due to the ongoing cost-of-living crisis. As a result, we have witnessed an increase in the number of families seeking benefit support. To address this critical issue, we established the "Grants in Nl" page on our website to facilitate easier access to financial assistance and resour￿$. l am delighted to share that our 3rd cohort of students successfully completed the Classroom Assistant Qualification in partnership with Ulster University in December 2022, further expanding the pool of skilled professionals equipped to support leamers with visual impairments. l am proud to announce that our eX￿ptIOnal achievements have been recognised by sector organisations. Our chairperson was honoured with the C03 Award for Trustee of the Year, and I myself won the C03 Award for Social Innovation for Empatheyes. Furthermore, we were overjoyed to receive the Tech for Good award at the Digital DNA Awards, which celebrated the impact of Empatheyes as a social enterprise. In recognition of our commitment to eX￿llen￿ in professional development, Empatheyes Training for Health and Social Care workers and Professionals has been granted CPD Accreditation. These accomplishments would not have been possible without the unwavering dedication and tireless efforts of our incredible team, partners. and supporters. Together, we continue to make a significant difference in the lives of children with visual impairments. empowering them to thrive and overcome challenges. Page 2

Angel Eyes Nl Services Strategic Report for the Year Ended 31 March 2023 As I reflect on the past yearfs achievements, l am grateful for the collective commitment and passion that drives Angel Eyes Nl. l extend my heartfelt appreciation to all our stakeholders who have played an integral role in our success. I would also like to express my thanks to our Trustees for their invaluable guidan￿ and support throughout this period. Their strategic vision and commitment have been instrumental in shaping our organisation's growth and impacL Thanks to all that support us and our committed team we are transforming lives and creating a more inclusive and equitable society for visually impaired children. Sara Mccracken, Founder and Chief Executive Page 3

Angel Eyes Nl Services Strategic Report for the Year Ended 31 March 2023 Chair's Report for Year Ending 31 March 2023 Our CEO'S annual report shows vividly the extensive and growing range of activities carried on by the charity. My overriding impression of the year is the passion, dedication, skill, and commitment shown by Sara and all her team. They are tireless in their support for families grappling with great difficulties in their personal lives. We know also, from the feedback vrfe re￿1Ve. how much of a difference their expertise and caring makes to the visually impaired young people and their families. Sara's report notes the continuing growth of seNI￿s. In the past, to be able to do this, we would have greatly welcomed financial support from the government. But we are now, in a way, fortunate in that Angel Eyes is not in receipt of statutory funding of any kind. Thus, we have not been affected by the swingeing budget reductions now being experienced by so many other charities and voluntary agencies. The resources driving this growth come, of course, from all our invaluable fundraisers, our donors, and the several trusts and foundations that have put their faith in Angel Eyes ability to bring really substantive benefits to visually impaired young people. To all of you, l add my gratitude to that expressed by Sara in her report. Without your help it would be impossible to continue. While the harsh government expenditure reductions have not affected Angel Eyes directly, it is clear that meeting statutory requirements is now more remote than before. In recent years Angel Eyes has provided hard data to demonstrate government failures to meet its legal obligations to visually impaired young people. Regrettably, there is even less prospect of it doing so in the near future. This makes the work of Angel Eyes, and your hugely important support, all the more vital. Sara's report draws attention to our ex￿lIent progress in developing and expanding qualifications for those working with visually impaired students. It is dear that professionally trained teaching assistants do a much better job in providing classroom support. We are stressing to the government that investing in such training not only enhan￿S the visually impaired students, educational experience but can also save public money. Trained professionals are more efficient and can therefore work with more students and also redu￿ the number of possible future problems. Everybody winsl Our social enterprise, Empatheyes. adds to this efficiency. The vividness of the virtual reality experience quickly brings it home to all concerned what visual impairment truly is. Understanding and retention of lessons learned by the classroom assistant is very much better via virtual reality. And those trained in this way comprehend immediately how to provide the best support to the visually impaired child. I cannot finish without thanking Sara and her team for their ex￿lIent work, and also my wonderful board colleagues upon whom I depend for so much expert advi￿ and support. Without you all Angel Eyes would not be making the strides in providing more and more support to visually impaired young people and their families. Thank you so much. Kind Regards, Dr Brian Scott (Chair) Page 4

Angel Eyes Nl Services Strategic Report for the Year Ended 31 March 2023 Achievements and perfomiance The following report sets out the activities and impact of the following seNices over the period April 2022 - March 2023. 1.Education Servi 2.Family Support SeNices 3.Accessible Clubs Education Service We have delivered three projects in this year to meet our strategic aim that all children and young people who are blind and partially sighted in Nl will have equal access to education, with a team of 2 Education Advocates and a part time Eye Clinician who work across all projects. 1.EqualEyes Project in partnership with Childrens Law Centre and fijnded by National Lottery Community Fund The first purpose of the EqualEyes project is Children and Young people with a visual impairment will demonstrate an increased understanding of their rights to equitable education, feel more confident in voicing their opinions and concerns about their educational experiences- and develop the skills to communicate effectively with all professionals involved in their school joumey. To achieve this goal the Education Team delivered the following activities for 30 children and young people. .One to one support provided to each young person. .Residential in summer 2023 which 8 young people attended. Teen Hub events for young people to connect and talk. .Technology workshop on accessibility functions and apps that are useful. .Focus Groups to engage with young people about topical issues. The second purpose of the EqualEyes Project is that families of children and young people with visual impairment, from across Nl will demonstrate increased understanding of the specialist education support services and feel more knowledgeable and empowered to make key decisions in this area. To achieve this goal the Education Team delivered the following activities for 99 Families.. One to one support provided to each family. . Attendance at school meetings of Angel Eyes Nl Education Advocate to support the family. Individual contact with schools to enable support for children with vision impairment. Tribunal actions and case statements submitted. Multidisciplinary meetings including Angel Eyes Nl Education Advocate to represent vision impairment in education and support the child and family. Development of 'Rights' in education leaflet which is available on website for parents to a¢￿SS. Finally, the EqualEyes project seeks to raise awareness of vision impairment, highlighting the impact on children and young people when their needs are not met, how this can be overcome with support and knowledge and the importance of listening to our children and young people and learning from their experience to better inform support. policy. and legislation. Page 5

Angel Eyes Nl Services Strategic Report for the Year Ended 31 March 2023 To achieve this the Education Team attended 32 meetings of the following groups.. Children's Disability Strategic Allian . All Party Group for Visual Impaiment Civic Government Education Authority Joint Consultative Forum Visual Impairment Sector Forum Equality Coalition 2. Education Insight Project funded by Thomas Pocklington Trust. Objectives.. Parents will have a safe platForm to talk about their experience with their child in education. Increase confidence and reduce isolation felt by other parents when advocating for their child. Raise awareness of the challenges faced by parents advocating for their child. Through the Education Insight project, we provided the following= Online Themed Meet Ups Closed Parents Only Facebook Page Parent Ambassadors to talk at meet ups about their own personal experien￿ of supporting their children through the education system. 3. Level 4 Qualification and Workshops in partnership with Ulster University and Education Workshops using Virtual Reality Training was successfully funded. The objective of the Project was to ensure that children with vision impairment re￿1ve the necessary assistance and accommodations required to fully engage in their educational journey, promoting inclusivity, independence and maximising their learning potential. By equipping classroom assistants with a higher level of expertise through an accredited qualification and education workshops, the initiatives were aimed to improve the children's a￿sS to the curriculum. Activities Delivered as part of the Project.. Deliver an online Level 4 accredited professional qualification in partnership with Ulster University for Classroom Assistants who support children with visual impairment through a 10-week course covering 5 topics. Deliver Education Virtual Reality Workshops to support and enhan￿ the skills of classroom assistants and other school staff supporting children with a vision impairment. Impact of the Angel Eyes Nl Education servi￿ have induded.. Empowering parents with strategies and knowledge. Enabling children and young people with knowledge of rights and strategies and technology to improve access. Improving learning environments and accessible resources through training. Communication be￿een home and school improved. 2 leading issues identified as Statements of Special Educational Needs and in school support. Development of bespoke VR training sessions Impact of paediatric visual impairment is understood in a meaningful way to improve servI￿s, support, and resources. Page 6

Angel Eyes Nl Services Strategic Report for the Year Ended 31 March 2023 Family Support servI￿s Activity Report To meet our strategic aim that all families with a child who is blind or partially sighted in Nl will have access to the ServI￿S and support they require to bring up and support their child we have delivered 3 projects in this period that supported 198 families. The ServI￿S are delivered by Family Services Coordinators. Projects.. 1. EyeDentity -funded by Department of Health through the Carerfs Fund 2. Parent's conferen￿ May 2022 funded by Belfast Association of the Blind Parent's Conference Mar 2023 funded by BHSCT Microfund 3. Family Support funded by Hospital Saturday Fund and the ARN Foundation. The overall activities of Family Support Services have included= One to One family Support, which included emotional and practical support. Quarterly Contribution to the Angel Eyes Nl Ezine on issues and events for families. Advising parents on how to register as carers in their HSC Trust. . Two carers focused events to enhan￿ carer knowledge and to give practical advi￿. . Two community events to raise awareness of Visual Impairment. Early years parents, events in partnership with RNIB and Sense Nl Emergency Essentials Grant and financial advice available to secure grants. New Grants Advice support developed for website. Secured assistive technology for families that did not qualify through other funding from local companies. The Family Services Team have advocated and represented the needs of parent carers at the following groups and meetings.. Cost of Living roundtable event. Visual Impairment Sector Consultats-ve Forum. Carers Coalition. . All Paty Group for Disability and Mental Health Member of all 29 Family Support Hubs Childrens Health Coalition Fermanagh Council inclusion in toolkit Impact of the Family Services team have included.. New Servi￿ developed. Increased parents seeking support. Increased community engagement Parents reported increased knowledge of support available to their child and increased registrations as carers with trusts. Became and associate member on all 29 Family Support Hubs Increased number of forums attended to represent the voice of parent carers of visually impaired children. Accessible Clubs Activity Report To meet our strategic aim that all children and young people who are blind or partially sighted in Nl will have equal opportunity to accessible clubs and activities we delivered three projects that supported 133 families. The Clubs are delivered by a Family Support Coordinator, a part time Club Facilitator and volunteers. Projects.. 1. InTune in partnership with Open Arts funded by Children in Need Page 7

Angel Eyes Nl Services Strategic Report for the Year Ended 31 March 2023 2. ArEyes My Mini and Me funded by Awards for All. 3. Christmas Party and Panto funded by Belfast Harbour Commission and Belfast Association for the Blind. Clubs and Events Delivered.. Early Year Play Sessions - 9 InTune Workshops- 49 Panto 2022 for 149 parents and children Christmas Party for 40 parents and children The projects funded by Children In Need and Awards for All have had a significant impact on the lives of children with vision impairment and their families. Through the InTune project, an accessible arts programs, leading to increased confidence and inclusion in mainstream activities. The ArEyes My Mini and Me project has supported parents and carers, providing them with support, knowledge, and practical tools and resources. Through hosting our Christmas Pantomime in the Island Arts Centre. we were able to meet the needs of our families with on-site parking and disabled spa￿s. The ￿ntre has state-of-the-art changing places facilities and wheelchair access. We were able to offer 12 wheelchair spaces to accommodate children who required this. The touch tour insured that the show was a fully accessible experience for our families. Impact of Accessible Clubs and Event for Children and Families.. Early Years families benefitted from practical learning and play experiences, improving their confidence and knowledge in supporting early learning. Increased Confiden￿ and knowledge with families being more confident and informed about supporting their child. Improved support for parents by developing a toolbox of ideas and resources to support the development of their child at home. enhancing their ability to provide appropriate care and learning opportunities. Peer support as families participating in the projects have formed meaningful relationships with other families facing similar challenges. creating a support nelwork and fostering a sense of community. Increased accessible creative arts session which increased accessible creative arts sessions for children ensuring their inclusion and participation in the arts. Conclusion.. In conclusion, Angel Eyes Nl has made significant strides in supporting children with vision impairments and their families. Through the comprehensive Education Servi￿, the charity has provided invaluable resources and assistance to ensure that children receive the ne￿SSary education and support tailored to their specific needs. Furthermore, the Qualification and Workshops for classroom assistants have equipped professionals with the knowledge and skills required to effectively support children with vision impairments in educational settings. By investing in the training of these individuals, Angel Eyes Nl has enhanced the overall learning experience for pupils with a vision impaiment, supporting and enabling them to reach their full potential. The Family Services offered by Angel Eyes Nl have proven to be instrumental in empowering families to support and nurture their visually impaired child. By providing guidan￿, a listening ear and practical resources, the charity has fostered an indusive and supportive environment, enabling families to navigate the challenges they may fa￿. Page 8

Angel Eyes Nl Services Strategic Report for the Year Ended 31 March 2023 Angel Eyes Nl is committed to creating ac￿Ssible dubs and events for children with vision impairments. By providing opportunities in the arts, play and organising fully accessible family events, to give children a platform to explore their talents and interests. These inclusive activities not only foster a sense of belonging but also promote socialisation, selfoxpression, and personal development. Overall, Angel Eyes Nl continues to demonstrate an unwavering dedication and a genuine passion for improving the lives of children with vision impairments and their families. Through their comprehensive range of services, the charity has undoubtedly made a great impact, ensuring that children with vision impairments are provided with equal opportunities to thrive, leam, and participate fully in society- Page 9

Angel Eyes Nl Services Strategic Report for the Year Ended 31 March 2023 Financial review Policy on reserves Angel Eyes Nl servI￿s maintains a prudent level of rese￿eS to enable the organsation to manage financial risk and deliver on our commitments. The objective is that the organisation would be able to carry on its work, even if faced with a combination of difficult circumstances, and have the time to adjust its strategy to meet these changing circumstances. Our reserves policy is set therefore to ensure that there is not disruption to our services at short noti￿, due to a lack of funds, an unforeseen reduction in income or an increase in expenditure, whicle at the same time ensuring that reserves are no higher than ne￿SSary and not retained longer than required. This gives time in the event of a drop in fiJnding, to seek alternative funds, restructure and cut costs whilst continuing to provide current services. The charity's policy is to retain a level of free reserves, which matches the needs of the organisation, both at the current time and in the foreseeable future. The reserves required should be sufficient to meet committed grant expenditure, personnel and overheads for a period equivalent to three months annual expenditure. The charity will continue to monitor compliance with this policy on a regular basis and the Board of Directors will review the appropriateness of the policy annually. At year ended 31 st March 2023 free reserves available amounted to the equivalent of Just over 4 months, annual expenditure. The strategic report was approved by the trustees of the charity on 26 October 2023 and signed on its behalf by= Wilson Matthews Trustee Page 10

Angel Eyes Nl Services Trustees. Report The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2023. Objectives and activities Objects and aims Our Vision is that every blind and parb'ally sighted child and young person will have equal access to everything they need to flourish (in society). Through engagement with blind and partially sighted children and their families, and stakeholders we will inform, empower, and educate to bring about change. build confidence, knowledge, and skills for families and professionals. Our mission is to create a fijlly inclusive society for children and young people who are blind and partially sighted so they can achieve their dreams, aspirations and full potential. Page11

Angel Eyes Nl Services Trustees. Report The core values of Angel Eyes Angel Eyes has grown in the past thirteen years and remained in touch with its core values which are at the heart of the organisation and form the basis for our strategic direction. Our core values are= . Knowledge We empower families with infomiation and skills to raise aspirations and make informed choices for their child. Inclusion We work to identify and remove barriers to ac￿ssIbl11ty and indusion and campaign for the rights of blind and partially sighted children. . Empathy and Understanding We have lived experience in our team which is at the heart of all the support we deliver to families and their child. We have travelled the same road and understand the highs and lows of bringing up a child with a visual impairment. Creating Change We are passionate about creating innovate solutions, and where appropriate collaborating to overcome barriers to make a positive impact on the lives of blind and partially sighted children. Welcome to our Strategic Plan 2023 - 2026 This document summarises the Angel Eyes Nl strategy for 2023 2026. The strategy builds on the last three years, growih and achievements. In seeking to achieve our strategic priorities, it is very important to us that we continue to focus on our existing vision, mission and core values and maintain the Angel Eyes ethos which we believe reflects those values. Our Strategic Objectives are: 1. All children and young people who are blind or partially sighted in Northern Ireland, will have equal access to education. 2. All families with a child who is blind or partially sighted in Nl will have access to the seNices and support they require to bring up and support their child. 3. All children and young people who are blind or partially sighted in Nl will have equal opportunity to accessible clubs and activities. 4. Angel Eyes will raise awareness of the needs of children and young people who are blind or partially sighted in Nl by enabling them to have access to policy makers and legislators. 5. Angel Eyes will be recognised as an organisation that specialises in creating positive change for children and young people who are blind or partially sighted in Nl, based on their needs and challenges. Vision, Mission, and Core Values Our Vision: All children and young people who are blind or parbally sighted in Northern Ireland will have equal access to everyihing they need to flourish. Our Mission: Through engagement with children and young people who are blind or partially sighted, their families, and relevant stakeholders, we will Advocate, Educate, Navigate, and Innovate. to bring about positive change and build confidence, knowledge, and skills. Angel Eyes will contribute to the creation of a fully inclusive society for children and young people who are blind and partially sighted so they can achieve their dreams, aspirations, and full potential. Page 12

Angel Eyes Nl Services Trustees. Report It is important to us to remain transparent in all our work, and we seek, therefore, to protect our Independen￿ by only accepting funding and investment from those organisations which are supportive of our aims and of how we operate. Public benefit Purpose 1= To provide or assist in the provision of facilities in the interests of social welfare which improve the conditions of life of blind and parbally sighted children and young people and their families in Northern Ireland. Benefit.. The benefit which flows from this purpose is redU￿d stress, improved family life and individual wellbeing for the parents, carers and families of children and young people who are blind or partially sighted and increased ease of access and efficiency to supports and services for those children and young people so that they may reach their fijll potential resulting in alleviation of anxiety and stress. How Benefit is evidenced.. This will be demonstrated through use of a database held with details of parents, carers and their children which enables regular contact. feedback and surveys. It will be demonstrated through the use of evaluation forms with families. It is demonstrated through active collaboration and partnership working with statutory bodies. agencies and the voluntary sector. Harm.. This purpose does not lead to harm. Public Element.. The beneficiaries of this purpose are blind and partially sighted children and young people and their families and carers in Northern Ireland. Private Benefit.. Charity Trustees may include parents of blind or partially sighted children and young people and hence gain benefit in the same way as all other beneficiaries. This benefit is incidental and ne￿SSary to ensure the benefit is provided to all beneficiaries. Purpose 2= To provide and assist in the provision of facilities in the interests of recreation and leisure time occupation of blind and partially sighted children and young people and their families in Northern Ireland. Benefit The benefits which flow from this purpose are ￿llY a¢￿SSIble holidays, recreational and educational activities with supports to enable increased participation of blind and partially sighted children and young people leading to improved family life, feelings of individual wellbeing and self-worth. How Benefit is eViden￿d.. This is demonstrated by feedback and records relating to organised events. It is demonstrated by the extension of recreation and leisure time opportunities available through collaboration with a range of partners within the voluntary sector. Harm.. This purpose does not lead to harm. Public Element.. The beneficiaries of this purpose are blind and partially sighted children and young people and their families and carers in Northern Ireland. Private Benefit.. Two of the Charity Trustees are parents of blind or partially sighted children and young people and hence gain benefit in the same way as all other beneficiaries. This benefit is incidental and necessary to ensure the benefit is provided to all beneficiaries. The trustees confirm that they have complied with the requirements of section 3 of the Charities Act (Northern Ireland) 2008 to have due regard to the public benefit guidan￿ published by the Charity Commission for Northern Ireland. Page 13

Angel Eyes Nl Services Trustees. Report Structure, governance and management Nature of goveming document Angel Eyes Nl seNi￿s is company limited by guarantee and controlled by its Memorandum and Articles. It is registered as a Charity with the Charities Commission for Nl. The organisation is run by a Board of skilled individuals induding Iwo parents of visually impaired children. They are passionate and dedicated individuals who meet on a quarterly basis. It is responsible for the strategic direction of the organisation and oversees the management of the organisation. The day-to-day manangement and operation of activities are carried out by a staff team, led by the CEO who reports to the board. Directors are appointed according to the specific skills required by the organisation to fulfil its, responsibilities and are ratified on a yearly basis at the AGM. In the year ended March 2023, Angel Eyes Nl Services employs a Chief Executive, a fijll time and part time Education Advocate, two part-time Family Support Coordinators, a part time Eye Clinician and a part time administrator. Recruitment and appointment of trustees It is an underpinning requirement that members of the management board have commitment to and an understanding of the ethos, aims and values of Angel Eyes Nl Services. Specific skills may be required and with this in mind, new board members are attracted by advertising on digital platforms and by word of mouth. The new potential member is then invited to attend the next board meeting to observe and will become a full board member if co-opted by the board at that time and then elected at the next AGM. Induction and training of trustees There is an induction pack which includes roles and responsibilities for new board members. A training and induction programme is also put in place. Financial instruments Objectives and policies The charity's activities expose it to a number of financial risks induding credit risk, cash flow risk and liquidity risk. Cash flow risk The charity's activities expose it primarily to the financial risks of reduced funding from grant making bodies. Fundraising activities and donations are crucial to the charity's cash flow. Credit risk The charity's principal financial assets are bank balan￿S and cash, trade and other receivables. The charity's credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of alloWan￿S for doubtful re￿1vableS. The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies. The charity has no significant COn￿ntratIon of credit risk Page 14

Angel Eyes Nl Services Trustees. Report Liquidity risk In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments, the charity regulary reviews funding sources to ensure sufficient cash flows are available for current projects. Further details regarding liquidity risk can be found in the Statement of accounting policies in the financial ststements. The annual report was approved by the trustees of the charity on 26 October 2023 and signed on its behalf by= Wilson Matthews Trustee Page 15

Angel Eyes Nl Services Statement of Trustees. Responsibilities The trustees (who are also the directors of Angel Eyes Nl servI￿s for the purposes of company law) are responsible for preparing the trustees, report and the financial statements in accordan￿ with the United Kingdom Accounting Standards (United Kingdom Generally A￿pted Accounting Practi￿) and applicable law and regulations. Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to= select suitable accounting policies and apply them consistently- obseNe the methods and principles in the Charities SORP., make judgements and estimates that are reasonable and prudent" state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements., and prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charitable company will continue in business. 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 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 hen￿ for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the trustees of the charity on 26 October 2023 and signed on its behalf by.. Wilson Matthews Trustee Page 16

Angel Eyes Nl Services Independent Examiner's Report to the trustees of Angel Eyes Nl Services I report on the accounts of the charity for the year ended 31 March 2023 which are set out on pages 18to32 Respective responsibilities of trustees and examiner The trustees {who are also the directors of the company for the purposes of company lawl are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 65(2) of the Charities Act (Northern Ireland) 2008 (the 2008 Act) and that an independent examination is needed. The charity's gross income exceeded £100,000 and l am qualified to undertake the examination by being a qualified member of CIMA. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to= examine the accounts under section 65 of the 2008 Act., to follow the procedures laid down in the general Directions given by the Charity Commission under section 65(91{b) of the 2008 Act, and to state whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordan￿ with the general Directions given by the Charity Commission. An examination indudes 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 conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attention" (1 } which gives me reasonable cause to believe that in any material respect the requirements= to keep accounting records in accordan￿ with section 386 of the Companies Act 2006,. and to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practi￿.. Accounts"ng and Reporting by Charities have not been met., or (2} to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Catherine McRory FCMA CGMA Chartered Management Accountant CIMA Unit 3 Dargan Industrial Park 60-84 Dargan Crescent Belfast BT3 9JP 26 October 2023 Page 17

Angel Eyes Nl Services Statement of Financial Activities for the Year Ended 31 March 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds Restricted funds Total 2023 Total 2022 Note Income and Endowments from: Donations and legacies Investment income Other income 31.602 170 5,000 242,800 274,402 170 5,000 233,487 Total Income 36,772 242,800 279,572 233,493 Expenditure on: Raising funds Charitable activities (195) (12,445) (195) {281,594 (769) 202,698 (269,149 Total Expenditure (12,640) (269,149 (281,789 203,467 Net incomel(expenditure) Transfers belween fiJnds 24,132 1,610 (26,349) 1,610) (2,217) 30,026 Net movement in fiJnds 25.742 (27.959) (2,217) 30,026 Reconciliation of funds Total funds brought forward 72.053 51,061 123,114 93,087 Total funds carried forward 15 97,795 23,102 Unrestricted funds 120,897 Restricted funds 123,113 Total 2022 2022 Year Note Income and Endowments from: Donations and legacies Investment income 30,603 202,884 233,487 Total Income 30,609 202,884 233,493 Expenditure on: Raising funds Charitable activities (769) (22,852 (769) 202,698 179,846 Total Expenditure (23,621 179,846 203,467 Net income Transfers belween fiJnds 6,988 2,324 23,038 (2,324 30,026 Net movement in fiJnds 9,312 20,714 30,026 Reconciliation of funds Total funds brought forward 62,741 30,346 93,087 Total funds carried forward 15 72,053 51,060 123,113 All of the charity's activities derive from continuing operations during the above periods. Page 18

Angel Eyes Nl Services Statement of Financial Activities for the Year Ended 31 March 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) The funds breakdown for 2023 and 2022 are shown in note 15. Page 19

Angel Eyes Nl Services (Registration number: N1633274) Balance Sheet as at 31 March 2023 2023 2022 Note Current assets Debtors Cash at bank and in hand 12 43,561 110,538 20,449 143,841 154,099 164,290 Creditors: Amounts falling due within one year 13 33,202 41,177 Net assets 120,897 123,113 Funds of the charity: Restricted funds 23,101 51,060 Unrestricted income funds Unrestricted funds 97,797 72,053 Total funds 15 120,898 123,113 For the financial year ending 31 March 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476,. and The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements on pages 18 to 32 were approved by the trustees, and authorised for issue on 26 October 2023 and signed on their behalf by: Wilson Matthews Trustee Page 20

Angel Eyes Nl Services Notes to the Financial Statements for the Year Ended 31 March 2023 1 Charity status The charity is a charity limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation. 2 Accounting policies Summary of significant accounting policies and key accounting estimates The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless othemise stated. Statement of compliance The financial statements have been prepared in accordan￿ with Accounting and Reporting by Charities- Statement of Recommended Practi￿ applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (effective 1 January 2015) (Charities SORP (FRS 1021), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Basis of preparation Angel Eyes Nl SeNices meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless othewise stated in the relevant accounting policy notes. Going concern The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of Un￿rtaInty that affect the carrying value of assets held by the charity. Exemption from preparing a cash flow statement The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements. Income and endowments All income is recognised On￿ the charity has entitlement to the income, it is probable that the income will be re￿iVed and the amount of the income re￿1vable can be measured reliably. Donations and legacies Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period. Page 21

Angel Eyes Nl Services Notes to the Financial Statements for the Year Ended 31 March 2023 Grants receivable Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balan￿ sheet as deferred income to be released. Investment income Dividends are recognised On￿ the dividend has been dedared and notification has been received of the dividend due. Expenditure All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Raising funds These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds. Charitable activities Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It indudes both costs that can be allocated directly to such activities and those costs of an indirect nature ￿e￿ssary to support them. Support costs Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of reSoUr￿s, for example, allocating propety costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Governance costs These include the costs attributable to the charity's compliance with constitutional and statutory requirements, including audit, strategic management and trustees's meetings and reimbursed expenses. Taxation The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finan￿ Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains re￿iVed within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Page 22

Angel Eyes Nl Services Notes to the Financial Statements for the Year Ended 31 March 2023 Trade debtors Trade debtors are amounts due from customers for merchandise sold or seNices performed in the ordinary course of business. Trade debtors are recognised initially at the transaction pri￿. They are subsequently measured at amortised cost using the effective interest method. less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits. and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Trade creditors Trade creditors are obligations to pay for goods or ServI￿S that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least I￿e1ve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction pri￿ and subsequently measured at amortised cost using the effective interest method. Borrowings Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. Fund structure Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtheran￿ of the objectives of the charity- Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. Page 23

Angel Eyes Nl Services Notes to the Financial Statements for the Year Ended 31 March 2023 Financial instruments Classification Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the Substan￿ of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities. Recognition and measurement All financial assets and liabilities are initially measured at transaction pri￿ (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction pri￿ excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settie on a net basis, or to realise the asset and setue the liability simultaneously. Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are setded, b) the charity transfers to another paty substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership. has transferred control of the asset to another paty. Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cantslled or expires. Page 24

Angel Eyes Nl Services Notes to the Financial Statements for the Year Ended 31 March 2023 Debt instruments Debt instruments which meet the following conditions are subsequently measured at amortised cost using the effective interest method.. (a} The contractual return to the holder is (i) a fixed amount,. (li) a positive fixed rate or a positive variable rate,. or (iii) a combination of a positive or a negative fixed rate and a positive variable rate. (b} The contract may provide for repayments of the principal or the return to the holder (but not both) to be linked to a single relevant observable index of general pri￿ inflation of the currency in which the debt instrument is denominated, provided such links are not leveraged. (c) The contract may provide for a detemiinable variation of the return to the holder during the life of the instrument, provided that (i) the new rate satisfies condition (a) and the variation is not contingent on future events other than (1) a change of a contractual variable rate,. (2) to protect the holder against credit deterioration of the issuer- {3) changes in levies applied by a central bank or arising from changes in relevant taxation or law- or (li) the new rate is a market rate of interest and satisfies condition {a). (d} There is no contractual provision that could, by its terms, result in the holder losing the principal amount or any interest attributable to the current period or prior periods. (el Contractual provisions that permit the issuer to prepay a debt instrument or permit the holder to put it back to the issuer before maturity are not contingent on future events, other than to protect the holder against the credit deterioration of the issuer or a change in control of the issuer, or to protect the holder or issuer against changes in levies applied by a central bank or arising from changes in relevant taxation or law. (D Contractual provisions may permit the extension of the term of the debt instrument, provided that the return to the holder and any other contractual provisions applicable during the extended term satisfy the conditions of paragraphs (a) to {c). Debt instruments that are classified as payable or re￿1vable within one year on initial recognition and which meet the above conditions are measured at the undiscounted amount of the cash or other consideration expected to be paid or re￿ived, net of impairment. With the exception of some hedging instruments, other debt instruments not meeting these conditions are measured at fair value through profit or loss. Commitments to make and receive loans which meet the conditions mentioned above are measured at cost {which may be nil) less impairment. Investments Investments in non-convertible preferen￿ shares and non-puttable ordinary or preference shares (where shares are publidy traded or their fair value is reliably measurable) are measured at fair value through profit or loss. Where fair value cannot be measured reliably, investments are measured at cost less impairment. Investments in subsidiaries and associates are measured at cost less impairment. For investments in subsidiaries acquired for consideration including the issue of shares qualifying for merger relief, cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration. Any premium is ignored. Page 25

Angel Eyes Nl Services Notes to the Financial Statements for the Year Ended 31 March 2023 Derivative financial instruments The charity uses derivative financial instruments to redu￿ exposure to foreign exchange risk and interest rate movements. The charity does not hold or issue derivative financial instruments for speculative purposes. Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to their fair value at each reporting date. The resulting gain or loss is recognised in statement of financial activities immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in statement of financial activities depends on the nature of the hedge relationship. Fair value measurement The best evidence of fair value is a quoted price for an idents.cal asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time Sin￿ the transaction took pla￿. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique. 3 Income from donations and legacies Unrestricted funds Restricted funds Total 2023 Total 2022 General Donations and legacies., Donations from individuals Gift aid reclaimed Grants, including capital grants., Grants from other charities 31,224 378 31,224 378 30,348 255 242,800 242,800 202,884 233,487 31.602 242,800 274,402 4 Investment income Unrestricted funds Total 2023 Total 2022 General Interest receivable and similar income- Interest receivable on bank deposits 170 170 Page 26

Angel Eyes Nl Services Notes to the Financial Statements for the Year Ended 31 March 2023 S Other income Unrestricted funds Total 2023 General Other Income 5,000 5,000 6 Expenditure on raising funds al Costs of generating donations and legacies Note Total 2022 Total 2023 Direct costs Costs of generating donations and legacies 195 195 769 7 Expenditure on charitable activities Unrestricted funds Restricted funds Total 2023 Total 2022 Designated General Note Support for visually impaired children Staff costs Allocated support costs Governan￿ costs 8,251 404 65,206 201.843 73,457 204,117 72,652 128,952 1.870 2.100 2,100 1,920 1,920 1,094 1,870 10,575 269,149 281,594 202,698 £37,481 (2022 - £22,528) of the above expenditure was attributable to unrestricted funds and £242,192 (2022 - £179,843} to restricted funds. Page 27

Angel Eyes Nl Services Notes to the Financial Statements for the Year Ended 31 March 2023 8 Analysis of governance and support costs Governance costs Unrestricted funds Total 2023 Total 2022 General Independent examiner fees Examination of the financial statements 1,920 1,920 1,094 1,094 1,920 1,920 9 Staff costs The aggregate payroll costs were as follows: 2023 2022 Stsff costs during the year were: Wages and salaries Social security costs Pension costs Other staff costs 176,015 16,276 7,282 4,544 116,408 5,398 5,126 2,020 204,117 128,952 The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows= 2023 2022 Front Line staff Management No employee received emoluments of more than £60,000 during the year. 10 Independent examinerfs remuneration 2023 2022 Examination of the financial statements 1,920 1,094 Page 28

Angel Eyes Nl Services Notes to the Financial Statements for the Year Ended 31 March 2023 11 Taxation The charity is a registered charity and is therefore exempt from taxation. 12 Debtors 2023 2022 Trade debtors Prepayments 41,880 1,681 20,449 43,561 20,449 13 Creditors: amounts falling due within one year 2023 2022 Trade creditors Other taxation and social security Other creditors Accruals 8,027 4,507 18,748 1,920 409 1,519 36,229 3,020 33,202 41,177 14 Pension and other schemes Defined contribution pension scheme The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £7,283 {2022 £5,126). 15 Funds Balance at 1 April 2022 Balance at 31 March 2023 Incoming Resources resources expended Transfers Unrestricted funds General Arn Foundation Family Support Unrestricted Funds 30.000 (26,907) (3,093) 10,769 11,890 36.772 56,506 42.393 42.393 37,676 66.772 56,506 14,983 Page 29

Angel Eyes Nl Services Notes to the Financial Statements for the Year Ended 31 March 2023 Balance at 1 April 2022 Balance at 31 March 2023 Incoming Resources resources expended Transfers Designated Unfunded Salary Reserve Des Res Consultancy Costs 29,660 (1,870) 9,273 4,228 37,063 4,228 29,660 (1,870) 13,501 41,291 Total Unrestricted funds 72,053 66,772 (39,546) (1,482) 97,797 Restricted funds AREYES A4A Halifax BBC CIN- InTune (Open Arts) Will Charitable Trust Belfast Association for the Blind National Lottery Community Fund (Visual Eyes) Empatheyes National Lottery - Equal Eyes Panto Hospital Saturday Fund Education Insight (TPT) Residential 2023 Eyedentity Eyedentity - Parent Conference 2023 LFT CRM & Comms Liberty IT VR Project 9,894 (9,918) (4,603) 24 70 4,533 10,516 {11,425) (26,127) 909 28.000 1,873 2.000 (2,000) 15.150 1,155 17.121 {16,305) {17,121) 1.378 83,962 2,000 10.000 21,552 9,984 36,263 (81,086) (1,789) (7.740) (20,899) (750) {33,437) 4,254 211 2,260 653 9,234 2,826 1,323 4,480 (1,802) (2,690) 4.550 479 1,790 Total restricted funds 51.061 212.800 242,242 1,482 23,101 Total funds 123,114 279,572 {281,788) 120,898 Page 30

Angel Eyes Nl Services Notes to the Financial Statements for the Year Ended 31 March 2023 Balance at 1 April 2021 Balance at 31 March 2022 Incoming Resources resources expended Transfers Unrestricted funds General Arn Foundation Family Support Unrestricted Funds 15,000 30,609 {15,000) 3,895 13,355 2,324 42,393 13.355 45,609 {18,895) 2,324 42,393 Designated Unfunded Salary ReseNe 49,386 (19,726) 29,660 Totsl unrestricted funds 62,741 45,609 (38,621) 2,324 72,053 Restricted funds Ulster Universtity Classroom Assistant training AREYES A4A RNIB - Family Insight Halifax BBC CIN- InTune (Open Arts) Will Charitable Trust Belfast Association for the Blind National Lottery Community Fund (Visual Eyes) Empatheyes National Lottery - Equal Eyes Panto Hospital Saturday Fund 3.500 978 2.899 4.906 (3,500) (2,911) (15,434) (5.318) 1,933 15.000 4.945 (2,465) 4,533 8,339 30.000 (8,339) (7.000) 5.000 28,000 1.128 2,000 (1,178) 50 2,000 11,935 42,000 20,449 (38,785) {20,449) 15,150 50.406 2,812 10,000 (49,029) (2,903) 10,000 1,377 91 Total restricted funds 30,346 187,884 164,846 2,324 51,060 Total funds 93,087 233.493 (203,467) 123,113 16 Analysis of net assets between funds Page 31

Angel Eyes Nl Services Notes to the Financial Statements for the Year Ended 31 March 2023 Unrestricted funds Restricted funds General Designated Total funds Current assets Current liabilities 89,707 (33,202) 41,289 23,103 154,099 (33,202) Total net assets 56,505 41,289 23,103 120,897 Page 32