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 2024
Baxterworld 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
2to11
Trustees, Report
12to18
Statement of Trustees, Responsibilities
17
Independent Examinerfs Report
18
statement of Financial Activities
19to20
Balance Sheet
21
Notes to the Financial Statements
22to33

Angel Eyes Nl Services
Reference and Administrative Details
Trustees
Dr Brian Scott
Michelle Bateson
Mr Michael Cameron Johnston
Wilson Matthews
Mr Colin Higgins
Naomi Nixon
Shelagh Rosemary Rainey
Mr Brian John Wallace
Secretary
Sara Mccracken
Principal Office
Innovation Factory
Springfield Road
Belfast
BT12 7DG
Company Registration Number N1633274
Charlty Registration Number
103126
Independent Examiner
Baxterworld Ltd
Chartered Management Accountsnt
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 2024
Chair's Report for Year Endlng 31 March 2024
Despite the buffeting of the external political, health. and overall financial uncertainties, Angel Eyes
has had another very successful year. Total revenues for 2023-24 were 10 % higher than the previous
year! Our average annual revenue increase over the past four years has been 17.70/0. This success is
a tribute to the energy and expertise of Sara and her excellent team in gaining and sustaining the Irust
and support of so many existing and new trusls, foundations, and individual donors. On behalf of my
fellow board members, I congratulate you all!
Our growing financial resources are being put to excellent use- Sara's operalional report details the
extensive growth in the numbers of young people and families receiving support, and also the
development of additional ways of doing so.
Family support includes not only the traditional close advice and guidance through the maze of
bureaucracy but also direct financial help during the recent cost of living crisis, which has impacted
those with visually impaired children especially hard. Sara's team has been able to unlock more
special grants for laplops and white goods, and also provide money and vouchers to meet some
families. basic needs for food and heating.
Support and services to families has also broken new ground in arranging financial information
provision to help families cope with the ever-changing complex social welfare regulations. This
assistance is also made available online. which is relatively cheap and easy for bolh sides and which
ha proved very valuable to several families. We also now have more specialist eye clinicians to
provide individual support when needed. This latter service is combined also with our Empatheyes
virtual reality technology to inform and train both families and educational staff.
As well as direct support for families Sara's team are providing a growing range of social and cultural
activities for children and teenagers. The feedback from residential weekends, the annual pantomime,
and other meetings and social evenls has been universally positive and welcomed.
Given continuing uncertainty in government policy and whal is clearty going to be the greater financial
stringency lo provide for all of children's special needs, and indeed education in general, we are
stepping up our lobbying and campaigning work. The revamped website and extra social media
activilies underpin the direct lobbying of politicians and senior educational officials. Alongside this
work, we are developing new relationships wilh similar organisations in ROI, which have shown great
interest in our virtual reality technology and teaching assistant certifications. We plan to gather
comparison data for each jurisdiction to Illustrate gaps and inadequacies of NI'5 legislation and
services (and vice versa).
This impressive progress has been achieved by both increasing staff numbers somewhat but also,
very importantly, improving management and operational efficiencie5. A new managemenvfinancial
reporting system means that the activities reports from the different departments can be brought
logether and assessed every month in much less time than before, thus giving everyone freedom for
more productive Yrontline, work. The system also has enabled our departmental heads to take more
responsibility for planning and direct operational management. This enables Sara to avoid becoming a
bottleneck to further development.
I cannot conclude without thanking the entire staff of Angel Eyes, all of our invaluable donors and
supporters. and, of course, my fellow trustees. who are an enormous support to me in particular.
Thank you all so very much.
Dr Brian Scott
Page 2

Angel Eyes Nl Services
Strategic Report for the Year Ended 31 March 2024
Chair. Angel Eyes Nl
Page 3

Angel Eyes Nl Services
strategic Report for the Year Ended 31 March 2024
Chief Executives Report for Aprll 2023 - March 2024
As the CEO of Angel Eyes Nl, l am delighted to present the Annual Report for the 2023-2024 financial
year. This report encapsulates our collective efforts and achievements, detsiling the significant impact
we have made in supporting children with vision impairments and their families across Northern
Ireland. Throughout this period, our team has worked diligently to provide essentlal services, secure
crucial funding, and advocate for the rights and needs of children and young people wilh a vision
impairment and their families.
I want to extend my thank5 to the wonderful staff team and Board of Trustees along wilh our
volunteers, partners, funders and donors. Their contributions and support make our work possible and
enable us to create a more inclusive and supportive environment for children with vision impairments
and their families.
Sara Mccracken
CEO and Founder, Angel Eyes Nl
Overview
This year, we focused on enhancing our operational efficiency, growing our reach, and expanding our
impact. Our services have continued to grow to meet the needs of children and young people wilh a
vision impainnent and their families. We now offer Education, Family and Youth Services as well as
having an Eye Clinician inhouse to provide medical input for families and our staff.
The following report provides a detailed account of our activities and achievements over the past year.
Page 4

Angel Eyes Nl Services
Strategic Report for the Year Ended 31 March 2024
Achievements and performance
Education Servlces
Our Education SeNice has made substantial strides this year in advocating for and supporting the
educational needs of children with vision impalrments and provided much needed school support to
increase knowledge and understanding of supporting vision impairment within the education seclor.
Key activities and achievements Include".
Family Support: The EqualEyes project provided critical support to 42 new families and continued
lo assist 107 existing families. This included personalised guidance on navigating the education
system, securing appropriate accommodalions. and advocating for necessary resourcas.
Young People Assistance: The project supported 79 young people in accessing educational
opportunities tailored to their needs, ensuring they have the tools and confidence to su¢¢eed.
Specialist Accommodation: We submitted a detailed response to the Education Authority,
advocating for the inclusion of specialist accommodations in schools to better equip students with
vision impairmenls. This is a significant step towards inclusive education in Northern Ireland.
Collaboratlons: Engaged in discussions wilh the Equality Commission regarding SEAG (Special
Educational Needs Advice and Guidance) access arrangements for children with vision impairments,
ensuring fair and equitsble treatment in thè education system.
Eventsrrraining
Teen Residential: Summer 2023. This event provided a unique opportunity for teenagers with
vision impairments to build independence. socialise, and gain confidence in a supportive environment.
Feedback from participants and their families has been oveTwhelmingly positive.
VR Training: Delivered virtual reality IVR) training to 22 schools, enhancing teachers, ability to
support children with vision impairments. This innovalive approach has proven effective in helping
educators understand the challenges faced by visually impaired students and adapt their teaching
methods accordingly.
School Partnerships". Worked closely with both mainstream and special schools to improve the
educational experience for visually impaired students. This included information on how lo adapt
resources and incorporating assistive technologies to create a more inclusive learning environment.
Advocacy and Support
The Education Team have been instrumental in advocating for Ghildren with vision impairments-
Tribunal Success: Successfully represented a family in a tribunal case, securing the necessary
educational support for their child. This victory highlights the importance of legal advocacy in ensuring
equal educational opportunities.
Inclusion Efforts: Secured the inclusion of children with vision impairments in various school
aclivities, promoting a more inclusive school culture.
Eduration Advocacy: Provided ongoing support lo numerous familie5 dealing with in-school
support issues and statementing, helping them navigate the Complex education system and secure
the best possible outcomes for their children.
Pag8 5

Angel Eyes Nl Services
strategic Report for the Year Ended 31 March 2024
Training and Workshops
We delivered workshop5 to 20 CA'S and 20 SNA'S as part of an innovative collaboration with Féach
lo quip education Staff with the necessary skills and knowledge to support students with vision
impairments effectively.
Special School Partnership: Engaged in partnerships with special schools. sharing our expertise and
resources to enhance the educational experiences of pupils in special schools with vision
impairments.
Summary
Our Education Services Team have made remarkable progress this year in supporting and advocating
for the educational needs of children with vision impairments. The Education Service has successfully
provided vital support to numerous families, empowered young people. and advocated for necessary
changes within the educational system.
Through continuous advocacy, collaboration, and tailored support, we have significantly contrlbuted to
creating equal educational opportunities for children with vision impairments.
Family Support Servlces
Key Achievements
Supporting Families
Over the past year, Family Support Services has made significant strides in supporting families within
our community. We have secured funding for the next 5 years lo provide comprehensive family
support Ihroughout Northern Ireland.
We achieved a record high of supporting 112 new family referrals and continued providing ongoing
support to 346 existing familie5. Our efforts were boostad by securing funding for the SpecialEyes
project, which will commenced in November 2023.
Financial As515tance
In response to the observed impact of the cost-of-living crisis on families, we proactively implemented
a series of strategies to provide support to families in Northern Ireland with visually impaired children.
Recognising the heightened financial pressures these families face, we prioritised identifying and
addressing their specific needs.
W8 processed a total of 316 applications for financial assistance which included laptops which helped
children in Ihe education as well as social inlera¢tions. Additionally. we secured granls for food and
fuel as well as funding to provide essential white goods through the Emergency Essentials funding
scheme.
Our team expanded with new staff members, allowing u5 to extend our reach and enhance service
delivery. We also conducted 6 home visits and hosted 8 family events, with a total attendance of 670
individuals. The inclusive Christmas Panlo hosted al the Lisburn Art5 centre was a highlight. with 487
attendees enjowng memorable show!
Page 6

Angel Eyes Nl Services
Strategic Report for the Year Ended 31 March 2024
We have collaborated with Employers for Childcare to deliver financial workshops, addressing
changes in Family Tax Credits and Universal Credit, ensuring families are well-informed and
supported through these transitions.
Paga 7

Angel Eyes Nl Services
Strategic Report for the Year Ended 31 March 2024
Summary
This year, Family Support Services has significantly impacted our community by providing essential
5eNices including training and financial assistance. With the addition of our home visits serviGe we
are able to provide tailored support for our most vulnerablé children and families.
Youth Services
Angel Eyes Nl's Youth Service was established in August 2023 to engage with teens and young
people with vision impairment to address their issues.
From focus groups we learned that they felt isolated and embarrassed of their vlsion impairment
which was compounded by challenges such as not being able to drive and requiring assistive
technology. leading to feelings of isolation and misunderstandin9.
Angel Eyes Nl has recruited a Youth Advocate to focus on the emotional weS1-belng of these teens, to
promote inclusion in school activities and to help develop meaningful strategies to overcome anxiely.
Key Achievements and Actlvltles
One to One Support and Advocacy:
Registered 44 young people across Northem Ireland, providing them with ongoing support.
Accessible Activities:
Delivered six events, including:
Mental health support workshop
Two Bowling and Pizza nights
Employment rights session with Labour Relations Agency
Education rights workshop with Children's Law Centre
Participation in All Party Working Group and Youth Forum at stormont
Peer Network Development".
Established closed Facebook and WhatsApp groups for young people (12 members) and parents (80
members) to facilitate communication and co-design events.
Young People Committee to co design project and discuss project goals and activities.
Resource Database:
We have developed a comprehensive database of services and supports, including grants for
education. which will be available on our new website launching in July 2024.
Page 8

Angel Eyes Nl Services
Strategic Report for the Year Ended 31 March 2024
Resource Database:
We have developed a comprehensive database of services and supports, including grants for
education. which will be avallable on our new website launching in July 2024.
Stakeholder Engagement:
Engaged four young people in All Parly Groups for Youth Participation and Mentsl Health, contributing
to policy discussions and advocacy efforts.
Collaborated with the Children's Law Centre to present findings to the All Paty Working Group for
Mental Health.
The Youth Service has made significant progress in supporting visually impaired youth, emphasising
the importance of independence and communily engagement.
Clinical Servlces
Established in 2021 this service continues to support both parents and professionals around
understanding the impact of visual impairment. Primarily Ihis service, headed up by an eye clinician
delivers training on eye conditions, understanding clinical information and working with Ihe whole
Angel Eyes Nl team to develop training sessions that are effective and meaningful. The Clinician uses
the Empatheyes Virtual Reality software to demonstrate and explain eye conditions.
Key Achievements:
Delivered 29 VR parent session for 83 family members
Delivered along wilh the Education Team 22 school sessions to over 250 education staff
Delivered 8 VR sessions for stakeholders and partners.
Developed school Iraining resources.
Delivered VR Tralning sessions to Centre for Public Health as part of the Wellness Week at QUB.
Organisational Development
HR and Team Structure
Welcomed HR consultants Beyond HR for recruitment and policy review.
Created a new Senior Management Team
Implemented regular one-on-one meetings for staff and introduced flexlble working arrangements to
support work-life balance.
Conducted Live Well Work Well health checks, promoting staff well-being.
Page 9

Angel Eyes Nl Services
Strategic Report for the Year Ended 31 March 2024
IT and Cybersecurity
Transitioned to a fully managed IT support service with Precept IT, enhancing data securily and staff
training.
Implemented Microsoft 365 backup servlces and Bitdefender for robust cybersecurity measures.
Publlc Relations and Medla Coverage
As part of our strategy we have implemented a Communications Plan and as a result have seen a
significant increase in Ihe followers acros5 all social media platforms.
Secured significant media coverage on Good Morning Ulster. Radio 5 Live, and BBC World Health
SeNice, raising awareness of our VR initialives.
Participated in international conferences and events. expanding our ne￿Ork and influence.
Continued to issue a quarterly Ezine for familles and stakeholders.
Conclusion
The past year has been marked by growth, resilience, and firm commitment to our mission. The
achievements outlined in this report reflect the commitment of the team, the support of our partners,
and the trust of the families and children we support. As we look ahead, we will focus on continuing to
grow and refine our services to meet the needs of our families. Being cognisant of the current financial
climate we will continue to seek out individual grants for our families in need and strive to secure
sustainable funding. We will as always continue to keep the needs of children with vision impairments
at the heart of everything we do.
Thank you to all our children, families. volunteers, partners and stakeholders for your continued
support and engagement with Angel Eyes Nl. With your support we are determined lo continue to
make a positive impact on the lives of child￿n and families aGross Northern Ireland.
Page 10

Angel Eyes Nl Services
Strategic Report for the Year Ended 31 March 2024
Flnancial review
Income in the year was £371,903 and expenditure totalled £308,427 giving a surplus of £63,476. Total
funds held at 31st March 2024 were £184,374. £45,951 of the total funds are restricted and are not
available for the general purp05e5 of the charily at the end of the reporling period. Designated
reserves total £85,000 and Unrestricted reserves total £53,423 at the close of the period.
Pollcy on reserves
Angel Eyes Nl servI￿s maintains a prudent level of reserves to enable the organsation to manage
financial risk and deliver on our commitments. The objective is that Ihe organisation would be able lo
carry on its work. even if faced with a combination of difficult circumstances, and have the time to
adjust its strategy to meet Ihese changing circumstances. Our reserves policy is set Iherefore to
ensure that there is not disruption to our services at short notice. due to a lack of funds, an
unforeseen reduction in income or an increase in expendilure, whicle at the same lime ensuring that
reserves are no higher than necessary and not retained longer than required. This gives time in Ihe
event of a drop in funding, to seek alternative funds, restructure and cul 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 feseNes required should be sufficient to
meel commilted granl expenditure, personnel and overheads for a period equivalent to three months
annual expenditure. The charity will continue to monilor compliance wilh Ihis policy on a regular basis
and the Board of Directors wll review the appropriateness of the policy annually. At year ended 31 st
March 2024 free reserves available amounted to the equivalent of just over 2 months, annual
expenditure.
The strategic report was approved by the trustees of the charity on 29 October 2024 and signed on its
behalf by:
Wilson Matthews
Trustee
Page11

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 ststements of the charitable company for the year ended 31 March 2024.
Objective5 and activitie5
Objects and aims
Our Vision is that every blind and partially sighted child and young person will have equal access to
everything they need lo flourish (in society).
Through engagement with blind and partially sighted children and thelr 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 fully inclusive society for ¢hildren 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
The core values of Angel Eyes
Angel Eyes ha5 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 infonned choices for
their child.
Inclusion
We work to Identify and remove barriers to accessibility and inclusion 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 collaboraling to
overcome barriers to make a positive impact on the lives of blind and partially sighted child￿n.
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, growth 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 lo education.
2. All families with a child who is blind or partially sighted in Nl will have access to the services 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 partially sighted in Northern Ireland will
have equal access to everything Ihey 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 potenllal.
Page 13

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
independence by only accepting funding and investment from those organisations which are
supportive of our aims and of how we operate.
Public beneflt
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 partially sighted children and young people and their
families in Northem Ireland.
Benefit- The benefit which flows from this purpose is reduced 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
hildren and young people so that they may reach their full potential resulting in alleviation of anxiety
and stress.
How Benefit is evidenced- This will be demonstraled 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 Iheir 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 benefil in the same way as all other beneficiaries. This benefit is incidental and
necessary 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 Northem
Ireland.
Benefit The benefits which flow from this purpose are fully accessible 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 evidenced.. This is demonstrated by feedback and records relating to organised event5.
It is demonstrated by the extension of recreation and leisure tim8 Opportunities available through
collaboration with a range of partners within the voluntary sector.
Harm: This purpose does not lead to hami.
Public Element.. The beneficiaries of Ihis purpose are blind and partially sighled Ghildren and young
people and their families and carers in Northern Ireland.
Private Benefit.. Two of the Charity Twstees are parenls 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 wilh the reqLtiremenls of section 3 of the Charities Act
(Northem Ireland) 2008 to have due regard to the public benefit guidance published by the Charity
Commission for Northern Ireland.
Page 14

Angel Eyes Nl Services
Trustees. Report
structure, governance and management
Nature of governing document
Angel Eyes Nl Services is company limited by guarantee and controlled by its Memorandum and
Articles. It is registered as a Charity with the Charities Commisslon for Nl. The organisation Is run by a
Board of skilled individuals including two 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 organisalion. The day-to4ay 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 2024, Angel Eyes Nl Services employs a Chief Executive, a full 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 elhos, aims and values of Angel Eyes Nl SeNices. 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 tralnlng of trustees
There is an induction pack which includes roles and responsibililies for new board members. A
training and induction programme is also put in place.
Financial instruments
Objectives and pollcles
The charitvs activities expose it to a number of financial risks including credit risk, cash flow risk and
liquidity rlsk.
Cash flow risk
The Gharity's activities expose it primarily to the financial risks of reduced funding from grant making
bodies. Fundraising activities and donations are crucial to the CharIt￿S cash flow.
Credit risk
The charity's principal financial assets are bank balances and Cash, trade and other receivables.
The charity's credil risk is primarily attributable to its trade receivables. Thè amounts presented in the
balance sheet are net of allowances for doubtful receivables.
The credit risk on liquid funds and derivative financial instruments is limited because the
counterparties are banks with high credit-ratings assigned by intemational credit-rating agencies.
The charity has no significanl concentration of credit risk
Page 15

Angel Eyes Nl Services
Trustees, Report
Liquidity risk
In order to maintain liquidity lo ensure Ihat 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 statements.
The annual report was approved by the trustees of the charity on 29 October 2024 and signed on its
behalf by..
Wilson Matthews
Trustee
Page 16

Angel Eyes Nl Services
Statement of Trustees. Responsibilities
The trustees (who are also the directors of Angel Eyes Nl Services for the purposes of company law)
are responsible for preparing the trustees, report and the financial statements in accordance wilh the
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounling Practice)
and applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under
company law the Irustees must not approve the financial stalements unless they are satisfied that
thel give a true and fair view of the state of affairs OT thL' cnaritable company and of its incoming
resourcps and application of resources, induding 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.,
observe 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 companls 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 hence for laking reasonable steps for Ihe prevention and detection of fraud
and other irregularities.
Approved by the trustees of the charity on 29 October 2024 and signed on its behalf by:
Wilson Matthews
Trustee
Page 17

Angel Eyes Nl Services
Independent Examiner's Report to the trustees of Angel Eyes Nl Services
I report on the accounts of the Gharity for the year ended 31 March 2024 which are set out on pages
19to33
Respectlve responsibilitles of trustees and examiner
The trustees (who arè also the directors of the company for the purposes of company law) aré
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 Ihat an
independent examination is needèd. 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 Ihe general Directions given by the Charity Commission
under section 65{9){b) of the 2008 Act; and
to state whelher particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance wilh the general Directions given by the Charity
Commission. An examination includes a review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. 11 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 eviden￿ 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 ststement below.
Independent examiner's statement
In connection with my examinalion, 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 accordance 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 Practice: Accounting 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
MA CGMA
Chartered Management Accountant
CIMA
Unit 3 Dargan Industrial Park
60-84 Dargan Crescent
Belfast
BT3 9JP
29 October 2024
Page 18

Angel Eyes Nl Services
Statement of Financial Activities for the Year Ended 31 March 2024
(Including Income and Expenditure Account and Statement of Total
Recognised Gains and Losses)
Unrestricted
funds
Restricted
funds
Total
2024
Total
2023
Note
Income and Endowments from:
Donations and legacies
Investment income
Other income
107,138
349
5,250
259,166
366,304
349
5.250
274,402
170
5,000
Total Income
112,737
259,166
371.903
279,572
Expenditure on:
Raising funds
Charitable activities
(1,074}
64,959)
{10)
242,384
(1,084)
307,343
(195)
281,594
Total Expenditure
66,033
242.394
308,427
281.789
Net incomel(expenditure)
Transfers between funds
46,704
(6,075)
16,772
6,075
63,476
{2,217)
Net movement in funds
40,629
22,847
63.476
12,2171
Reconciliation of funds
Total funds brought forward
97,795
23,103
120,898
123,114
Total funds Ca￿led fO￿ard
15
138,424
45.950
Unrestricted
funds
184,374
Restricted
funds
120,897
Total
2023
2023 Year
Note
Income and Endowments from:
Donations and legacies
Investment income
Other income
31,602
170
5,000
242,800
274,402
170
5,000
Total Income
36,772
242.800
279.572
Expenditure on:
Raising funds
Charitable activities
(195)
(12,445)
(195)
(281.594)
(269.149)
Total Expenditure
(12,640)
{269,149)
281.789)
Net incomel(expenditure)
Transfers between funds
24,132
1,610
(26,349)
1,610
{2,217)
Net movemenl in funds
25.742
{27,959)
12.2171
Reconciliation of funds
Total funds brought forward
Total funds carried forward
72.053
51,061
123.114
97,795
23,102
120,897
Page 19

Angel Eyes Nl Services
Statement of Financial Activities for the Year Ended 31 MarGh 2024
(Including Income and Expenditure Account and Statement of Total
Recognised Gains and Losses)
All of the charity's activities derive from continuing operations during the above Iwo periods.
The funds breakdown for 2024 and 2023 are shown in note 15.
Page 20

Angel Eyes Nl Services
(Registration number: N1633274)
Balance Sheet as at 31 March 2024
2024
2023
Note
Current assets
Debtors
Cash at bank and in hand
12
63,683
173,366
43,561
110.538
237,049
154,099
Credltors: Amounts falling due within one year
Net assets
13
(52,675
33.202)
120,897
184.374
Funds of the charlty:
Restricted funds
45,951
23,101
Unrestricted Income funds
Unrestricted funds
138,423
97,797
Total funds
15
184,374
120,898
For the financial year ending 31 March 2024 the charity was entitled to exemption from audit under
section 477 of the Companies Act 2006 relating to small companies.
Direc.tors' rasponsibilities:
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 wilh
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 19 to 33 were approved by the trustees, and authorised for issue
on 29 October 2024 and signed on their behalf by..
Wilson Matthews
Trustee
Page 21

Angel Eyes Nl Services
Notes to the Financial Statements for the Year Ended 31 March 2024
1 Charity status
The charity is a charity limited by guarantee and consequently does not have share capital. Each of
the Irustee5 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 accountlng 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 otherwise
stated.
Statement of compllance
The financial statements have been prepared in accordance with A¢counting and Reporting by
Charities: Statement of Recommended Practice applicable to Gharities 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 102}). the Financial Reporting Standard
applicable in the UK and Republic of Ireland {FRS 1021 and the Companies Act 2006.
Basis of preparation
Angel Eye5 NE Services meets the definition of a public benefjt entity under FRS 102. Assets and
liabilities are initially recognised at historiGal Gost or transaction value unless otherwise 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 uncertainty that affect the carrying value of assels 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 finanGial statements.
Incorne and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income
will be received and the amount of the income receivable can be measured reliably.
Donatlons 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 Gharity before the charity is entitled to the funds, the income is deferred and not
recogni5ed 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 22

Angel Eyes Nl Services
Notes to the Financial Statements for the Year Ended 31 March 2024
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 balance sheet as deferred income to
be released.
Investment income
Dividends are recognised once the dividend has been declared 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 lo
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.
Ralslng funds
These are costs incurred in attracting voluntary income, the managemenl of investments and those
incurred in trading aclivities that raise funds.
Charltable activltles
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.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis
Consistenl with the use of resources, for example, allocating property costs by floor areas, or per
capita, staff cost5 by the time spent and other costs by their usage.
Governance costs
These inGlude the costs attributable to the Gharitls 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 Finance Act 2010
and therefore it meets the definilion of a charitable company for UK corporation tax purposes.
Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains
received 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 23

Angel Eyes Nl Services
Notes to the Financial Statements for the Year Ended 31 March 2024
Trade debtors
Trade deblors are amounts due from customers for merchandise sold or services performed in the
ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at
amortised cost using the effective interest melhod, less provision for impairment. A provision for the
impairment of trade debtors is established when Ihere is objeclive 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
Ilquid investments that are readily convertible to a known amount of cash and are subject lo an
insignificant risk of change in value.
Trade creditors
Trade creditors are obligations to pay for goods or seNices that have been acquired in the ordinary
course of business from suppliers. Accounts payable are classified as current liabililies if the charity
does not have an uncondilional right, at the end of the reporting period, to defer settlement of thè
creditor for at least twelve months after the reporting date. If there is an unconditional right to defer
settlement for at least ￿e1ve monlhs after the reporting date. they are presented as non-current
Trade creditors are recognised initially at the transaction price 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 borrowin9.
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 Irustees's discretion in
furtherance 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 15 restricted to that area or purpose.
Pa9e 24

Angel Eyes Nl Services
Notes to the Financial Statements for the Year Ended 31 March 2024
Financial instruments
Classillcation
Financial assets and financial liabilities are recognised when the charity becomes a party to the
ontractual provisions of the instnjment.
Financial liabilities and equity inslruments are classified according to the substance 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.
ReGognltlon and measurement
All financial assets and liabilities are initially measured at transaction price {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 Ihe 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 al 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 Gharily intends
either to settle on a net basis. or to realise Ihe asset and seltle the liability simultaneously.
Financial assets are derecognised when and only when a) the contraclual rights to the cash flows
from the financial asset expire or are settled. b) the charily transfers to another party 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 party.
Financial liabilities ar8 derecognised only when the obligation specified in the contract is discharged,
cancelled or expires.
Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares
(where shares are publicly 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.
Fair value measurement
The best evidence of fair value is a quoted price for an identical asset in an active market. When
quoted prices are unavailable, the price of a recent transaction for an idenlical 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 since the transaction took place. If Ihe market is not active and recent
transaGtion5 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.
Page 25

Angel Eyes Nl Services
Notes to the Financial Statements for the Year Ended 31 March 2024
3 Income from donations and legacies
Unrestrlcted
funds
Restricted
funds
Total
2024
Total
2023
General
Donations and legacies;
Donations from individuals
Gift aid reclaimed
Grants, including capital grants;
Granls from other charities
34,138
1,000
35,138
31,224
378
73.000
258,166
331,166
242,800
274,402
107,138
259,166
366,304
4 Investment income
Unrestricted
funds
Total
2024
Total
2023
General
Interest receivable and similar income:
Interest receivable on bank deposits
349
349
170
5 Other income
Unrestricted
funds
Total
2024
Total
2023
General
other Income
5.250
5,250
5.000
6 Expenditure on raising funds
a} Costs of generating donations and legacies
Note
Total
2023
Total
2024
Dlrect costs
Costs of generating donations and legacies
1,084
1.084
195
Page 26

Angel Eyes Nl Services
Notes to the Financial Statements for the Year Ended 31 March 2024
7 Expenditure on charitsble activities
Unrestricted funds
Restricted
funds
Total
2024
Total
2023
Designated
General
Noto
Support for
visually impaired
children
Slaff costs
Allocated support
costs
Governance costs
10,361
42.302
60,056
182,194
70,417
233,098
73,457
204,117
8,602
2,659
1,035
56,357
134
2.793
1.035
2,100
1,920
8,602
242,384
307,343
281.594
£48.943 (2023 - £37.481) of the above expenditure was attributable to unrestrided funds and
£258,449 (2023- £242,192) to restricted funds.
8 Analysis of governance and support costs
Governance costs
Unrestricted
funds
Total
2024
Total
2023
General
Independent examiner fees
Examination of the financial statements
1,035
1,035
1,920
1,035
1,035
1,920
9 Staff costs
The aggregate payroll costs were as follows:
2024
2023
Staff costs durlng the year were:
Wages and salaries
Social security costs
Pension costs
Other staff costs
196,137
17,476
7.862
11,623
233,098
176,015
16,276
7,282
4,544
204,117
Page 27

Angel Eyes Nl Services
Notes to the Financial Statements for the Year Ended 31 March 2024
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:
2024
2023
Front Line staff
Management
No employee received emoluments of more than £60,000 during the year.
10 Independent examinerfs remuneration
2024
2023
Examination of the financial statements
1,035
1,920
Page 28

Angel Eyes Nl Services
Notes to the Financial Statements for the Year Ended 31 March 2024
11 Taxation
The charity is a registered charity and is therefore exempt from taxation.
12 Debtors
2024
2023
Trade debtors
Prepaymenls
Other debtors
63.275
41.880
1,681
408
63,683
43,561
13 Creditors: amounts falling due wlthin one year
2024
2023
Trade creditors
other laxation and social security
Other creditors
Accruals
629
3,900
47,426
720
8,027
4.507
18,748
1,920
52.675
33.202
14 Penslon and other schemes
Defined contribution penslon scheme
The charily 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 £7,862 {2023
£7.283).
Page 29

Angel Eyes Nl Services
Notes to the Financial Statements for the Year Ended 31 March 2024
15 Funds
Balance at
1 April
2023
Balance at
31 March
2024
Incomlng Resources
resources
expended Transfers
Unrestricted funds
General
Unrestricted Funds
56,506
112,737
(57.432>
(58,388)
53,423
Designated
Unfunded Salary Reserve
Des Res Consultancy Costs
Redundancy Reserve
Running costs reserve
37.063
4,228
(8,603)
(13,460)
(4.228)
20,000
50,000
15,000
20,000
50,000
41,291
8.603
52,312
85,000
Total Unrestricted funds
97,797
66.035
6,076
112,737 138.423
Restricted funds
AENI Crisis Fund
Will Charitable Trust
Cash for Kids
Dept of Foreign Affairs-
Share Ireland Civic Fund
Education Insight (TPT)
National Lottery- Equal
Eyes
Eyedenlity
HSF-VR
Hospital Saturday Fund
BBC CIN- InTune (Open
Arts)
LFT CRM & Comms
Panlo
Parent Support Worker
(ARN Foundation}
Parents Conference
Residential 2023
SEE Project
SpecialEyes
Empatheyes
1,250
1,250
1,873
(5,065)
(3,000)
3.192
3.000
8,324
(5,779)
2.545
653
(653)
4.254
2.826
90.818
36.264
4,500
(88.053)
136,194)
(4,472)
(2,260)
7,019
2,896
(28)
2,260
48
4,480
2,350
(117)
(2.780)
(2,253)
69
1,790
211
3.490
308
{2,529)
{184)
{10,6791
{20,080)
{43,484)
15.464)
2,529
(478)
1,445
662
9,234
44.992
47.015
15.464
24.912
3,531
Total restricted funds
23,101
259,167
1242.393)
6.076
45.951
Page 30

Angel Eyes Nl Services
Notes to the Financial Statements for the Year Ended 31 March 2024
Balance at
1 April
2023
Balance at
31 March
2024
Incoming Resources
resources
expended Transfers
Total funds
120,898
371.904
308,428)
184,374
Page 31

Angel Eyes Nl Services
Notes to the Financial Statements for the Year Ended 31 March 2024
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
36,772
66,772
(26,907)
(10,769
(37,676
(3,093)
11,890
(14,983
42,393
56.506
56,506
42,393
Deslgnated
Unfvnded Salary ReseNe
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
39,546
1,482
97,797
Restricted funds
AREYES A4A
Will Charilable Trust
Education Insight (TPTI
National Lottery- Equal
Eyes
Eyedentity
Halifax
Hospital Saturday Fund
BBC CIN - InTune (Open
Arts)
LFT CRM & Comms
Belfast Associalion for the
Blind
Panlo
Residential 2023
National Lottery Community
Fund (Visual Eyes)
Empalheyes
Liberty IT VR Project
9,894
(9.918>
{26,127)
120,899)
24
28.000
1.873
653
21,552
1,378
83.962
36.263
(81.086)
(33,437)
(4,603)
(7,7401
4,254
2,826
4,533
70
10.000
2.260
10,516
4,480
{11,425}
{2,690)
909
1,790
2.000
(2,000)
(1,789)
(750)
2.000
9.984
211
9.234
15,150
1.155
17.121
4,550
(16,305)
(17,121)
{4,550
Total restricted funds
51,061
211,477
240.440
1,003
23.101
Total funds
123,114
278,249
279.986)
(479)
120,898
Page 32

Angel Eyes Nl Services
Notes to the Financial Statements for the Year Ended 31 March 2024
16 Analysis of net assets between funds
Unrestricted funds
Restricted
funds
General
Deslgnated
Total funds
Current assets
Currènt liabilitie5
106,098
(52,675
53,423
85,000
45,951
237.049
52,6751
184,374
Total net assets
85,000
45,951
Page 33