Charity Registration No. 1080623
Company Registration No. 03607299 (England and Wales)
EAST SUSSEX VISION CARE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
One Bell Lane
Lewes
East Sussex
BN7 1JU
EAST SUSSEX VISION CARE
CONTENTS
Page
Company information
1
Trustees' report
2 - 3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 12
EAST SUSSEX VISION CARE
COMPANY INFORMATION
Trustees
Mr A T Ley - Chairman
Mr N R Goodyear
Mr T S Novis
Mr R Johnston
Mr A Patmore
Mr I G Fletcher-Price
Secretary
Mr D Brookbank
Charity number
1080623
Company number
03607299
Principal address
c/o Eastbourne Blind Society
124/142 Longstone Road
Eastbourne
East Sussex
BN22 8DA
Registered office
c/o Eastbourne Blind Society
124/142 Longstone Road
Eastbourne
East Sussex
BN22 8DA
Independent examiner
TC Group
One Bell Lane
Lewes
East Sussex
BN7 1JU
Bankers
Lloyds Banking Group
17 Wellington Place
Hastings
East Sussex
TN34 1NX
- 1 -
EAST SUSSEX VISION CARE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2024

The trustees present their annual report and financial statements for the year ended 31 March 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and “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

The charity's objectives are to provide services to the blind and visually impaired throughout the county of East Sussex excluding Brighton and Hove.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

During the year the charitable company has continued with contracts with East Sussex County Council Adult Social Care. The funding agreements provide a comprehensive low vision support service through East Sussex Vision Support (previously East Sussex Association of Blind and Partially Sighted People), Eastbourne Blind Society and Hastings & Rother Voluntary Association For The Blind. Funds are paid to these organisations for the delivery of services within this contract.

Financial review

The trustees have reviewed their finances in view of the changes from the previous year and are of the opinion that they can continue to function using their current reserves. The level of reserves is under constant review.

Risk management

The trustees have assessed the major risks to which the charitable company is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity is a company limited by guarantee and is governed by its Memorandum and Articles of Association dated 30 July 1998.

The trustees, who are also the directors for the purpose of company law, and who served during the year were:

Mr A T Ley - Chairman
Mr N R Goodyear
Mr T S Novis
Mr R Johnston
Mr A Patmore
Mr I G Fletcher-Price

Trustees

None of the trustees have any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £10 in the event of a winding up.

 

D Brookbank is Company Secretary but not a Trustee.

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EAST SUSSEX VISION CARE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024

Organisation

The directors of the company are the charity's trustees, and are known as the Board of Trustees. The board consists of six trustees.

The charity is a consortium of East Sussex Vision Support, Hastings and Rother Voluntary Association for the Blind and Eastbourne Blind Society by virtue that the trustees are connected with the above associations and that the associations receive grants from East Sussex Vision Care for the provision of services to the blind and partially sighted. Each consortium member nominates two people to serve on the Board of Trustees.

Asset cover for funds

Note 14 sets out an analysis of the assets attributable to the various funds. These assets are sufficient to meet the charity's obligation on a fund by fund basis.

In preparing this report, the trustees have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

 

The trustees' report was approved by the Board of Trustees.

Mr A T Ley - Chairman
Trustee
Dated: 20 January 2025
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EAST SUSSEX VISION CARE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF EAST SUSSEX VISION CARE

I report to the trustees on my examination of the financial statements of East Sussex Vision Care (the charity) for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable 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 that in any material respect:

 

1

accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2

the financial statements do not accord with those records; or

3

the financial statements 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 financial statements 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 financial statements to be reached.

D W Martin FCA on behalf of
TC Group
One Bell Lane
Lewes
East Sussex
BN7 1JU
Dated: 21 January 2025
- 4 -
EAST SUSSEX VISION CARE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income from:
Charitable activities
2
-
176,557
176,557
-
139,953
139,953
Investments
3
426
-
426
197
-
197
Total income
426
176,557
176,983
197
139,953
140,150
Expenditure on:
Charitable activities
4
-
174,969
174,969
-
139,797
139,797
Total expenditure
-
174,969
174,969
-
139,797
139,797
Net income and movement in funds
426
1,588
2,014
197
156
353
Reconciliation of funds:
Fund balances at 1 April 2023
818
23,716
24,534
621
23,560
24,181
Fund balances at 31 March 2024
1,244
25,304
26,548
818
23,716
24,534
- 5 -
EAST SUSSEX VISION CARE
BALANCE SHEET
AS AT
31 MARCH 2024
31 March 2024
2024
2023
Notes
£
£
£
£
Current assets
Debtors
10
9,550
190
Cash at bank and in hand
31,256
35,835
40,806
36,025
Creditors: amounts falling due within one year
11
(14,258)
(11,491)
Net current assets
26,548
24,534
The funds of the charity
Restricted income funds
12
25,304
23,716
Unrestricted funds
13
1,244
818
26,548
24,534

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on 20 January 2025
Mr A T Ley - Chairman
Trustee
Company registration number 03607299 (England and Wales)
- 6 -
EAST SUSSEX VISION CARE
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
Charity information

East Sussex Vision Care is a private company limited by guarantee incorporated in England and Wales. The registered office is c/o Eastbourne Blind Society, 124/142 Longstone Road, Eastbourne, East Sussex, BN22 8DA.

1.1
Accounting convention

These accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)) the Charities Act 2011 and the Companies Act 2006. The charity is a Public Benefit Entity as defined by FRS 102.

The accounts are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The accounts have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the accounts, the trustees has a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees' continue to adopt the going concern basis of accounting in preparing the accounts.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts.

1.4
Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Income from charitable activities includes income received under contract and grant funding where entitlement is subject to specific performance conditions.

1.5
Expenditure

All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure.

All charges are paid to one of the participating charities by way of reimbursement of their costs incurred on behalf of the charity.

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EAST SUSSEX VISION CARE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)

Charitable activity expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.

Governance costs include those costs associated with the governance of the charity and are primarily associated with constitutional and statutory requirements.

All expenditure is allocated on an actual basis wherever this is possible. Wherever this is not possible expenditure is allocated on a proportional basis as considered appropriate by the board of trustees.

1.6
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7

Debtors

Debtors are recognised at the settlement amount after any discounts offered. Prepayments are valued at the amount repaid net of any discounts due.

1.8

Creditors and provisions

Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due.

2
Charitable activities
2024
2023
£
£
Performance related grants
176,557
139,953

These grants have all been received from local Government bodies and relate to restricted funds.

3

Investments

2024
2021
£
£
Interest receivable
426
197

The investment income is unrestricted.

- 8 -
EAST SUSSEX VISION CARE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
4
Expenditure on charitable activities
Grants payable
Grants payable
2024
2023
£
£
Direct costs
Grant funding of activities (see note 5)
173,368
138,175
Share of support and governance costs (see note 6)
Support
301
452
Governance
1,300
1,170
174,969
139,797
Analysis by fund
Restricted funds
174,969
139,797
5
Grants payable
2024
2021
£
£
Grants to institutions
173,368
138,175

The grants are payable to the following:

 

East Sussex Vision Support (previously East Sussex Association of Blind and Partially Sighted People), Eastbourne Blind Society, Hastings & Rother Voluntary Association For The Blind for the provision of a Low Vision Support Service.

- 9 -
EAST SUSSEX VISION CARE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
6
Support costs
Support costs
Governance costs
2024
2023
£
£
£
£

Insurance

301
-
301
452
Legal and professional
-
1,300
1,300
1,170
301
1,300
1,601
1,622
Analysed to:
Charitable activities
301
1,300
1,601
1,622

Legal and professional costs include fees paid to the Independent Examiner for the Independent Examination £1,287 (2023 - £1,170).

7
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
8
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Total
-
0
-
0
There were no employees whose annual remuneration was more than £60,000.
9
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

10
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
9,550
190
- 10 -
EAST SUSSEX VISION CARE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11
Creditors: amounts falling due within one year
2024
2023
£
£
Accruals and deferred income
14,258
11,491
12
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Movement in funds
Movement in funds
Balance at
1 April 2022
Incoming resources
Resources expended
Balance at
1 April 2023
Incoming resources
Resources expended
Balance at
31 March 2024
£
£
£
£
£
£
£
Low Vision Support Service
23,556
139,953
(139,793)
23,716
134,431
(132,798)
25,349
Requisitions for Aids & Equipment
-
-
-
-
42,126
(42,171)
(45)
PPE and Covid-related protection
4
-
(4)
-
-
-
-
23,560
139,953
(139,797)
23,716
176,557
(174,969)
25,304

 

Low Vision Support Service - the monies received from East Sussex County Council are for the provision of a Low Vision Support Service for people in East Sussex with visual impairment.

 

Requisitions for Aids & Equipment is the reimbursement of actual expenditure incurred through the provision of requisitions initiated by East Sussex County Council.

 

The funds for PPE and Covid-related protection were received as part of a contract with East Sussex County Council. The PPE and protective equipment was for use by the societies when in contact with their clients.

 

- 11 -
EAST SUSSEX VISION CARE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
13
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2023
Incoming resources
At 31 March 2024
£
£
£
General funds
818
426
1,244
Previous year:
At 1 April 2022
Incoming resources
At 31 March 2023
£
£
£
General funds
621
197
818
14
Analysis of net assets between funds
Unrestricted funds
Restricted funds
Total
Unrestricted funds
Restricted funds
Total
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Fund balances at 31 March 2024 are represented by:
Current assets/(liabilities)
1,244
25,304
26,548
818
23,716
24,534
1,244
25,304
26,548
818
23,716
24,534
15
Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

- 12 -
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