The trustees present their annual report and financial statements for the year ended 31 March 2025.
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).
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.
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.
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.
Our current contract with East Sussex County Council was for five and a half years from 1st October 2019 to 31st March 2025 with the option to extend for a further 2 years. We are currently in year one of the extension which will finish on 31st March 2026. We are in negotiation to extend the contract for the second added year meaning that this contract would end on 31st March 2027. The contract provides three main strands, a re-ablement service, management of the Certificate of Visual Impairment register (through not holding the register) and an Equipment service. We have been informed that there would be a new contract after April 2027 (however, if the extension is not granted this date would come forward to 1st April 2026). We anticipate that any new contract would be for 5 years.
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.
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:
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.
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.
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.
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 2025.
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.
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:
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records; or
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
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.
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.
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.
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.
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.
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.
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.
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.
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.
Debtors
Debtors are recognised at the settlement amount after any discounts offered. Prepayments are valued at the amount repaid net of any discounts due.
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.
These grants have all been received from local Government bodies and relate to restricted funds.
The investment income is unrestricted.
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.
Insurance
Legal and professional costs include fees paid to the Independent Examiner for the Independent Examination £1,367 (2024 - £1,287).
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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.
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 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.
There were no disclosable related party transactions during the year (2024 - none).