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← Fighting For Sight Aberdeen

2025-05-31-accounts

_ REGISTERED CHARITY NUMBER: SCO33004

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Report of the Trustees and

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Unaudited Financial Statements

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Fighting for Sight Aberdeen

SBP Accountants 27 Finlayson Street AberdeenshireFraserburgh AB43 9JQ

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Fighting for Sight Aberdeen

Contents of the Financial Statements for the Year Ended 31 May 2025

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|||||| |---|---|---|---|---| |.| |Page|oo| |Report of‘the Trustees|:|1|to|2| |Independent Examiner's Report|;|823|.| |Statement of Financial Activities|4|.| |Balance Sheet|,|5| |Notes to the Financial Statements|"6|to|10.| |Detailed Statement of Financial Activities|11.to|12|

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: OBJECTIVES AND ACTIVITIES Objectives and aims | The aims of Fighting for Sight are:

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Fighting for Sight Aberdeen : . Report of the Trustees z : _. for the Year Ended 31 May 2025 : The trustees present their report with the financial statements of the charity for the year ended 31 “May 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ; .

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To support high quality clinical research focused on the diagnosis, prevention and treatmentof eye diseases in adults and - children: : To equip and furnish the Fighting for Sight Clinical Research Room and clinical rooms in the Eye Clinic. To promote staff development and training. . To promote patient education and support, : Significant activities a . The main activities undertaken in relation to the objectives and aims are as follows: . Funded a maintenance contracts x 2 for previously purchased Heidelberg Spectralis OCT. . Funded grant application for 3 clinical scientist to attend and present data at a national meeting in Newcastle (x2) and-an/: international meeting in Utrecht (x1). : : Funded 7 eye out-patient nurses and 1 specialist doctor to attend advanced training courses for their EOPD work. Funded 4 optometrists to attend their national optometry meeting in London. ; : Funded an equipment grant for an ocular response analyser to measure eye pressure in the virtual glaucoma clinics and -3 . headbandFunded themagnifies publicationfor thecostsoculoplastic of a paper presentingclinics. eye clinic data. : : ACHIEVEMENTSCharitable activities AND PERFORMANCE; . ; |

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We have continued to receive monies throughout the year from patients. = _ We finded 2 annual maintenance contracts for an essential piece of imaging equipment and 4 further pieces of : equipment. : | We continued to receive monies from the numerous collecting cans that we have distributed throughout Aberdeen. oe Monies to attend training courses or meetings were provided for.12 staff this year. | FINANCIAL REVIEW REVIEW : Financialincomepositionfor the year positionfor the year :

| FINANCIAL REVIEW REVIEW : TheFinancialincomepositionfor the year is significantly lower than the previous year at an overall total of £26,629 (2024: £344,920).: In the previous year, two one-off legacy donations were received totalling £321,306 which has made the. difference : compared to the current year, This aside, general income actually increased year on year from a total of £23,614 to £26,629. | Although the total incomeof the charity for the year did not exceed the threshold for the preparation of Receipts & Payments Accounts it was agreed by the Trustees that fully Accrued Accounts were to prepared this year.

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|i Fighting for Sight Aberdeen : | Report of the Trustees . | for the Year Ended 31 May 2025 pe FINANCIAL REVIEW ee

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: STRUCTURE, GOVERNANCE AND MANAGEMENT © : Governing document : The charity charity is controlled controlled by its governing governing document, a deed of deed of | REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number : / ~ .§C033004

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Reserves policy ; Only relatively small reserves would be acceptable. Reserves may be useful to purchase medical/research equipment and to support fiindraising activities.

Possibleobjectivesitemsare: that the; charity may consider to purchase or support in the future and have been identified as reasonable:

Installation of a new donor wall in the department. Travel expenses for allied health professionals to attend specialised courses and/or additional training. Educational resources for trainee ophthalmologists and specialist nurses. Funding to purchase new equipment for research and audit purposes. Pump priming projects. .

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As a result of the significant legacies received in the previous year the trustees consider that the charity has adequate funds on deposit to meet ongoing day to day requirements and to maintain a suitable reserve fund.

The charity charity is controlled controlled by its governing governing document, a deed of deed of trust and constitutes an unincorporated charity,

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Principal address

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Eye Clinic Yellow Zone Level 3 Aberdeen Royal Infirmary Aberdeen : Aberdeenshire : AB25 2ZN

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: Trustees : Mr C Scott (appointed 25.2.25) ws Miss M Kumarasamy (appointed 25.2.25) Mr S McPherson (appointed 25.2.25) —

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Independent Examiner

Ronnie Birnie, FCCA : Accountants ae a 27 Finlayson Street Fraserburgh Aberdeenshire ADI 9JQ

Approved by order of the board of trustees on7 April 2026 and signed on its behalf by:

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Trustee |S * G- 26

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Independent Examiner's Report to the Trustees of ; Fighting for Sight Aberdeen

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Independent examiner's report to the trustees of Fighting for Sight Aberdeen I report to the charity trustees on my examination of the accounts of Fighting for Sight Aberdeen (the Trust) for the year ended 31 May 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

| 1 report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of : the Act.

Independent examiner's statement

Ihave completed my examination. | confinn that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: :

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

| Ronnie Birnie, FCCA The Association of Chartered SBP | Accountants | 27 Finlayson Street : ; Fraserburgh Aberdeenshire | AB43 9JQ -

Ronnie Birnie, FCCA The Association of Chartered Certified Accountants

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7 April 2026

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Fighting for Sight Aberdeen

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||||||| |---|---|---|---|---|---| |Statement of Financial|Activities|—| |for|the Year Ended|31|May 2025| |:|31.5.25|31.5.24| |Unrestricted|Total| |INCOME AND|ENDOWMENTS|FROM|Notes|£:|£| |Donations and legacies|20,391|339,765| |Other trading activities|an|2|1,409|505| |Investment|income|3|4,829|4,650| |Total|.|.|26,629|344,920.| |EXPENDITURE ON||||||| |Raising|funds| |Raising|donations|and|legacies|7,997|2,724| |Other trading|activities|1,000|876| |.| |vos|8,997|3,600| |Charitable|activities|oe|:| |Governance|costs|1,320|750| |Support costs|10,229|“14,844| |Other resources expended|.|39,212.|7,514| |Total|-|59,758|26,708| |NET INCOME/(EXPENDITURE)|7|(33,129)|318,212| |RECONCILIATION OF FUNDS| |Total|funds brought forward|538,186|219,974| |TOTAL FUNDS CARRIED FORWARD|$05,057|538,|186|

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The notes form part of these financial statements — Page 4

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Fighting for Sight Aberdeen

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BalanceSheet
31 May2025
31.5.25 31.5.24
Unrestricted Total
fund funds
FIXED ASSETS
Tangible assets		 Notes
6		 £
117,635		 £
123,808
CURRENTASSETS
Stocks		 7 2,000 3,000
Debtors 8 : 755 897
Cash at bank 385,567 411,231
388,322 415,128
CREDITORS
Amounts fallingdue within oneyear 9 . (900) (750)
NETCURRENTASSETS ASSETS 387,422 414,378
TOTAL ASSETS LESS CURRENT
LIABILITIES: 505,057 538,186
NETASSETS 505,057 538,186
FUNDS 10
Unrestricted funds . 505,057 538,186
TOTALFUNDS ~ 505,057 538,186

‘The financial statements were approved by the Board of Trustees and authorised for issue on 7 April 2026 and were signed on its behalf by:

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The notes form part of these financial statements

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|. Fighting for Sight Aberdeen | | Notes to the Financial Statements | . for the Year Ended 31 May 2025 1. ACCOUNTING POLICIES . Basis of preparing the financial statements | The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in : | accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by. Charities: Statement of : Recommended Practice applicable to charities preparing their accounts in accordance with the Financial | Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective | January 2019), Ol | _ Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011..The financial statements have been prepared under the historical cost : ~ convention. : As a result of the charity's income for the year exceeding the threshold for the preparation of ‘Receipts and | ; Payments'figures haveAccounts,also been'FullyrestatedAccrued'as appropriate.Accounts have been prepared this year. The previous year's comparative : ; , . Income . ‘ All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it : is probable that the income will be received and the amount can be measured reliably. : Expenditure . : Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and : | the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly : attributed to particular headings they have been allocated to activities on a basis consistent with the use. of "resources, / Tangible fixed assets ; | Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful : life. : : Medical and office equipment -. 25% on reducing balance ! : Stocks ; aa Z Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow , moving items. | | . Taxation — a The charity is exempt from tax on its charitable activities. ; co Fund ‘accounting : Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. “Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. : Farther explanatinn nf the nature and purpose of each fund is included in the notes to the financial statements. .

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Fighting for Sight Aberdeen

; Notes toforthetheFinancialYear EndedStatements31 May 2025-. continued

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  1. OTHER TRADING ACTIVITIES

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, 315.25 315.25 31.5.24
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Shop income. 1,409 $05
3. INVESTMENTINCOME oo
£ £
Interestreceivable —- 4,829 4,650
4, TRUSTEES'REMUNERATIONANDBENEFITS ane
There were no trustees' remuneration or other benefits for the year ended 31 May 2025 nor for the year. ended ©
31 May2024. .
Trustees' expenses
:Therewereno trustees’expensespaidfor theyearended31May May2025norfortheyearended31 31 May2024.
5. COMPARATIVES FORTHESTATEMENTOF FINANCIAL ACTIVITIES
Unrestricted
INCOMEAND ENDOWMENTS FROM ;
Donations and legacies ; 339,765
Othertradingactivities ma 505
Investment income 4,650
Total 344,920
"EXPENDITUREON . :
Raising funds
Raising donations and legacies		 2,724 :
.. Othertrading activities : 876
Charitable activities
Governance costs 750
Support costs 14,844
Otherresources expended 7,514
Total ee
26,708
NETINCOME 318,212
RECONCILIATIONOFFUNDS co
Totalfundsbroughtforward 219,974
  1. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

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Notes Notes to the Financial Statements - continued to the Financial Statements - continued to the Financial Statements - continued
. for the Year Ended 31 May 2025
5. COMPARATIVES FOR THESTATEMENT OF FINANCIALACTIVITIES - continued ;
Unrestricted
fund
£
~ TOTAL FUNDS CARRIED FORWARD . —- 538,186
6. TANGIBLE FIXED ASSETS .
Medical
and
office
equipment
COST
At June 2024 oO
Additions 33,039
At31 May2025 165,327
DEPRECIATION
At 1 June 2024 ~ 8,480
Charge foryear . 39,212
At 31 May2025 47,692
NET BOOK VALUE .
At 31 May2025 117,635
At 31 May2024 123,808
1. STOCKS
31.5.25 31.5.24
Stocks 2,000 3,000
8. DEBTORS: AMOUNTSFALLINGDUEWITHIN WITHINONEYEAR a
31.5.25 31,5.24
£ £
Prepaymentsand accruedincome 755 897

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Fighting for Sight Aberdeen

Notes to the Financial Statements - continued for the Year Ended 31 May 2025

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CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

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315,25 31.5,24
Other creditors 900 750
10. MOVEMENTINFUNDS ;
Net
movement At ,
At 1.6,24 in funds 31,5.25
£ £. £
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Unrestricted funds _-. .
General fund 538,186 (33,129) 505,057
TOTAL FUNDS 538,186 (33,129) 505,057
Netmovement in funds, included in the above are as follows: as
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: Incoming Resources Movement
resources expended in funds
Unrestricted funds
General fund 26,629 (59,758) (33,129)
TOTALFUNDS : 26,629 (59,758) (33,129)
Comparatives formovenientinfunds
. Net
movement		 At
: _ At 1.6.23 in funds 31.5.24
Unrestricted funds
General fund 219,974 * 318,212 538,186
TOTALFUNDS . 219,974 318,212 538,186
Comparative net movément in funds, included in the above are as follows:
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. - Incoming
resources		 Resources
expended		 Movement
in funds
Unrestricted funds
~ ° General fund 344,920 (26,708) . 318,212
TOTAL FUNDS 344,920 ' (26,708) 318,212

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Notes to the Financial Statements - continued for the Year Ended 31 May 2025

10. . MOVEMENT IN FUNDS - continued -

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A current year 12 months and prior year 12 months combined position is as follows:

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||||||| |---|---|---|---|---|---| |Net| |movement|At| |a|At|1.6.23|in funds|315.25| |£|£|ee?| |Unrestricted|funds| |General|fund|,|219,974|285,083|505,057| |TOTAL|FUNDS|7|219,974|285,083|505,057|

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||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |A|current|year|12 months|and|prior year|12 months combined|net movement|in|funds,|included|in|the above|are| |as|follows:|7| |:|:|Incoming|.|.|.Resources|Movement| |resources|expended|in|funds| |Unrestricted|funds| |General|fund|371,549|(86,466)|285,083| |TOTAL FUNDS|371,549|(86,466)|285,083|

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The Unrestricted General Fund is used to meet the day to day funding requirements of the charity. There are presently no other funds. .

11... RELATED PARTY DISCLOSURES

"There were no related party transactions for the year ended 3] May 2025.

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Fighting for Sight Aberdeen Detailed S {F 1A etailed Statement of Financial Activities for the Year Ended 31 May 2025

31,5.25 31.524
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INCOMEAND ENDOWMENTS. ;
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Donations and legacies .
Donations
Legacies
Subscriptions
Collection tins		 . . : ;
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1,738
519		 16,718
321,306
1,408
333
. 20,391 339,765
Othertradingactivities
Shop income		 1,409 505
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Investment income : :
Interestreceivable
;		 . : 4,829 4,650.
Totalincomingresources ve 26,629 344,920 .
EXPENDITURE
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Raising donations and legacies
Sundries
Training courses
Subscriptions.		 = 115
7,666
216:		 155
2,353
216
: , 7,997 2,724
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Othertradingactivities
Openingstock
Purchases		 : 3,000
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3,876
Closingstock . (2,000) (3,000)
: ee 1,000 876
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Charitable activities
Postageand stationery		 eT, : 566 -
Other resources expended
Depnofmedical&officeequipment		 : : 39,212 7,514
Support costs
_ Information technology
_. Telephone
Equipmentmaintenance		 ; 213
9,450		 -) 173°
14,671		 -—
- 9,663 14,844
Governance costs
Accountancy		 . : 1,320 750:

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Fighting for Sight Aberdeen

Detailed Statement of Financial Activities . for the Year Ended 31 May 2025 . . 31.5.25 31.5,24 expended .. ~ : 59,758 26,708 | (33,129) 318,212

_ Total resources expended .. ~ Net (expenditure)/income

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