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REGISTERED COMPANY NUMBER: 06241715 (England and Wales)
REGISTERED CHARITY NUMBER: 1120577














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2024

for

LIVING WITHOUT SIGHT LIMITED

LIVING WITHOUT SIGHT LIMITED

Contents of the Financial Statements
for the Year Ended 31 March 2024










Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 12

LIVING WITHOUT SIGHT LIMITED (REGISTERED NUMBER: 06241715)

Report of the Trustees
for the Year Ended 31 March 2024



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. 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).

OBJECTIVES AND ACTIVITIES
Review of operations
Having made a series of significant cost savings over this fiscal year, our moving to smaller premises within our current address has proved to be a financial success and this is reflected in these accounts. Our part-time admin clerk left our employment during the year, and it was agreed not to replace this post at the present time and these duties have been taken over by one of the Trustees making a considerable cost saving. Meanwhile, Mr Derbyshire, our General Manager is still on a reduced salary, again to ease our financial situation.

We are still currently awaiting some external funding from a charity forced to close, they have agreed to donate to us yet, an undisclosed amount to our charity and we are hopeful that this will not take too long to materialise. Going forward, we are constantly looking to recruit new members, and we continue to apply for any relevant funding appropriate to our charity.

Review of activities
Throughout this year we have worked hard to re-establish support for the charity through store collections with various high street retailers. The cost-of-living increase still impacts on our income stream with increased running costs.

We were fully aware that there would be a deficit shown in the account for this year and this was anticipated, therefore, to combat this we have dramatically decreased our outgoing costs to a minimum where possible until we hopefully receive some anticipated funding from an external source.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
06241715 (England and Wales)

Registered Charity number
1120577

Registered office
41 Craven Road
Broadheath
Altrincham
WA14 5HJ


LIVING WITHOUT SIGHT LIMITED (REGISTERED NUMBER: 06241715)

Report of the Trustees
for the Year Ended 31 March 2024


Trustees
Ms Jill Allen-King OBE
Ms Janet Anders
Ms Janet Elizabeth Derbyshire
Ms Valerie Jane Griffiths
Mr John Grahame Beech

Independent Examiner
Butterworth Barlow
Chartered Accountants
Butterworth Barlow House
10 Derby Street
Prescot
Liverpool
Merseyside
L34 3LG

Approved by order of the board of trustees on 10 October 2024 and signed on its behalf by:





Ms Janet Elizabeth Derbyshire - Trustee

Independent Examiner's Report to the Trustees of
Living Without Sight Limited


Independent examiner's report to the trustees of Living Without Sight Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.








Butterworth Barlow Chartered Accountants

Butterworth Barlow
Liverpool
L34 3LG

10 October 2024

LIVING WITHOUT SIGHT LIMITED

Statement of Financial Activities
for the Year Ended 31 March 2024

31.3.24 31.3.23
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 9,249 16,271

EXPENDITURE ON
Raising funds 8,464 25,309

Charitable activities
General Fund 6,863 10,541
Total 15,327 35,850

NET INCOME/(EXPENDITURE) (6,078 ) (19,579 )


RECONCILIATION OF FUNDS
Total funds brought forward 8,525 28,104

TOTAL FUNDS CARRIED FORWARD 2,447 8,525

LIVING WITHOUT SIGHT LIMITED (REGISTERED NUMBER: 06241715)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Unrestricted Total
fund funds
Notes £    £   
FIXED ASSETS
Tangible assets 6 417 56

CURRENT ASSETS
Debtors 7 296 423
Cash at bank 3,543 10,040
3,839 10,463

CREDITORS
Amounts falling due within one year 8 (1,809 ) (1,994 )

NET CURRENT ASSETS 2,030 8,469

TOTAL ASSETS LESS CURRENT LIABILITIES 2,447 8,525

NET ASSETS 2,447 8,525
FUNDS 9
Unrestricted funds 2,447 8,525
TOTAL FUNDS 2,447 8,525

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


LIVING WITHOUT SIGHT LIMITED (REGISTERED NUMBER: 06241715)

Balance Sheet - continued
31 March 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 10 October 2024 and were signed on its behalf by:





Ms Janet Elizabeth Derbyshire - Trustee

LIVING WITHOUT SIGHT LIMITED

Notes to the Financial Statements
for the Year Ended 31 March 2024


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, 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 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.


Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
The charity is exempt from corporation tax on its charitable activities.

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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.


LIVING WITHOUT SIGHT LIMITED

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


2. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.24 31.3.23
£    £   
Depreciation - owned assets 139 19

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.


4. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.3.24 31.3.23
Total number of staff 2 2

No employees received emoluments in excess of £60,000.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 16,271

EXPENDITURE ON
Raising funds 25,309

Charitable activities
General Fund 10,541
Total 35,850

NET INCOME/(EXPENDITURE) (19,579 )


LIVING WITHOUT SIGHT LIMITED

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
fund
£   

RECONCILIATION OF FUNDS
Total funds brought forward 28,104

TOTAL FUNDS CARRIED FORWARD 8,525

6. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2023 3,840 760 4,600
Additions - 500 500
At 31 March 2024 3,840 1,260 5,100
DEPRECIATION
At 1 April 2023 3,791 753 4,544
Charge for year 12 127 139
At 31 March 2024 3,803 880 4,683
NET BOOK VALUE
At 31 March 2024 37 380 417
At 31 March 2023 49 7 56

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
VAT 240 367
Prepayments 56 56
296 423


LIVING WITHOUT SIGHT LIMITED

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Social security and other taxes 97 80
Other creditors 657 674
Accrued expenses 1,055 1,240
1,809 1,994

9. MOVEMENT IN FUNDS
Net
movement At
At 1.4.23 in funds 31.3.24
£    £    £   
Unrestricted funds
General fund 8,525 (6,078 ) 2,447

TOTAL FUNDS 8,525 (6,078 ) 2,447

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 9,249 (15,327 ) (6,078 )

TOTAL FUNDS 9,249 (15,327 ) (6,078 )


Comparatives for movement in funds

Net
movement At
At 1.4.22 in funds 31.3.23
£    £    £   
Unrestricted funds
General fund 28,104 (19,579 ) 8,525

TOTAL FUNDS 28,104 (19,579 ) 8,525

LIVING WITHOUT SIGHT LIMITED

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


9. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 16,271 (35,850 ) (19,579 )

TOTAL FUNDS 16,271 (35,850 ) (19,579 )

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

Net
movement At
At 1.4.22 in funds 31.3.24
£    £    £   
Unrestricted funds
General fund 28,104 (25,657 ) 2,447

TOTAL FUNDS 28,104 (25,657 ) 2,447

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 25,520 (51,177 ) (25,657 )

TOTAL FUNDS 25,520 (51,177 ) (25,657 )


LIVING WITHOUT SIGHT LIMITED

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.