Good afternoon, everyone and thank you for attending our AGM, which is required by law.
In its 167th year the Society enjoyed another successful & enjoyable 12 months. Few charities can claim to have served their local communities over such a long period of time.
It would be remiss not to start this report without the heartfelt thanks to Mrs Pat Hirst who retired as Chairperson and a long-standing Trustee during the course of the year. We will miss Pat's enthusiastic and committed contribution.
During the course of the year, the Society updated its health & safety policy, safeguarding policy and members records in accordance with the General Data Protection Regulations. Three trustees attended an advanced safeguarding course, and Chris Kendall is currently acting as the Society's safeguarding lead.
A new flyer was produced and distributed seeking new members and volunteers. We were delighted to attract several new, very welcome members, and enthusiastic volunteers.
Our thanks must go to all the trustees, volunteers and helpers without whom the Society could not function. To Chris Taylor our Honorary Solicitor for his expert advice, and to our accountant Mrs Caroline Partington of BK Plus Halifax.
The Society remains financially sound, although the issue of fund raising will need to be addressed in the foreseeable future and cannot be ignored.
And finally, looking ahead to this new year, we are very pleased to say that Yvonne Cole, who as a member representative, is well known to all the members of the Society, has agreed to become a Trustee of the Society. We extend a warm welcome to Yvonne in her new Role.
Thank you.
The trustees present their annual report and financial statements for the year ended 31 March 2026.
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, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
The charitable purposes of the charity are to relieve those in need by reason of blindness or visual impairment by such charitable activities as the trustees think fit.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
The Society's financial year began on 1 April 2025 and ran through to 31 March 2026. A summary of the trips and activities during the year is shown below:
April 8th - We again visited Meltham Golf Club and everyone, including our friends from Bridgewood Trust, enjoyed a two-course meal and entertainment was provided by Paul Harper. A raffle was held for Society Funds.
The Socials continued in May and June with Afternoon Tea and a raffle.
July 8th - Outing - We set off ‘over the Pennines’ to The White Hart Hotel in Saddleworth for Lunch. The weather was kind to us and it was a nice sunny day. The Hotel was set in lovely surroundings and everyone enjoyed the excursion. The entertainment was provided by Dave & Kim Leadbetter of Holmfirth.
The meeting on 12th August was a Social.
September 9th - The Annual General Meeting was held and Mrs Caroline Partington was introduced as our new Accountant from BK Plus Halifax. After the Afternoon Tea, a small quiz and raffle were held.
October 14th - What has now become a firm favourite with our Members, we set off for Murgatroyd’s and enjoyed delicious Fish & Chips.
At the November Social we held our Annual Cake Stall which provided lovely cakes for everyone to purchase and take home.
December 7th - Honley Male Voice Concert - With a switch to Sunday Afternoon for this Concert the Members enjoyed a great programme.
December 9th - Christmas Party - We all enjoyed a happy Christmas Party at The Greenhead Masonic with good food etc. At times Members joined in singing or dancing to the entertainment provided by Kathy Ryan. As this was to be Kathy’s last time providing the entertainment, she was presented with a bouquet and we wished her well in her retirement. Father Christmas arrived to give a small gift to everyone and they all went home happy.
Due to snowy conditions in January 2026, no Social took place. In February were entertained by The Bradley Busker with afternoon tea and a raffle.
March saw the return of Dominic & Friends who played their ukuleles and sang.
To all the Escorts – Susan, John, Joyce, Hilary and Janet who look after our Members and take care to see they are transported safely to events and back home again.
To the volunteers in the Kitchen – Joyce, Wendy, Pauline & Margaret who see everything is prepared for a lovely Afternoon Tea. This year we have been joined by Sadia, Joyce and Jocelyn and we are happy to add them to the team.
In the Hall, thanks go to Ken who compares ‘the show’ and sets quizzes when needed.
To John, Janet & Arthur who help run the raffle.
To Carol, Chris and anyone who is available, who see to setting up the room and tidying up afterwards for things to run smoothly.
Lastly, to Pat Hirst who makes cards etc. for Society Funds. PS:- If anyone has been missed of the List, we apologise!
We also must thank Mount Taxis and Stotts Coaches
Who provide transport on Social dates and trips out.
All these people are vital to the smooth and successful running of the Society and are very much appreciated.
In 2025/26 legacies and donations received have increased to £6,378 from the prior year of £3,385
Income from investments and deposits totals £4,716 for the year.
Expenditure has been incurred during the year on running socials and events, and providing transport to members, with costs of £9,242 during the year. The costs of administering the charity and running the office total £8,424 with these costs minimised by the work of the trustee board, which is provided voluntarily.
All these amounted total £17,666 which with the net gain of £7,522 on investments has given a gain for the year of £950.
The balance sheet therefore shows total funds carried forward of £152,517 with a balance of £6,956 in the charity bank account. This will help to cover at least the next 12 months, when the trustees will review the cashflow situation to consider whether any drawdown of investment funds is required.
Each year the Society reviews the level of funds needed to secure the future operational commitments and any planned developments. This review takes into account fluctuations in income, due chiefly to varying amounts of legacies received, donations and levels of interest rates.
Taken in conjunction with other sources of income, it is considered that the Society's reserves are sufficient to support its current level of activity. At 31 March 2026 reserves totalled £152,517 and these reserves are represented by investments in short and medium term deposits and equity based investments.
The objective is to provide medium to long term investment growth over and above inflation and returns available from cash deposits. This will help to ensure the society is able to carry out its purpose in the longer term.
Attracting new members and volunteers remains a priority, as does the need to ensure the Society remains financially stable in the years ahead.
New Trustees are also very welcome to ensure the continues good governance and management of the Society's affairs.
Later this year, the Trustees plan to consult with all members and volunteers about the work and role of the Society to ensure the continued success of the Society in the years ahead.
We hope everyone will take this opportunity to contribute to the future of the Society.
The charity as a company limited by guarantee is governed by its Memorandum and Articles of Association, dated 17 March 2011, as amended by special resolution dated 12 July 2011.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Challenges for the Society have continued in the last year and the Trustees and Volunteers have again worked hard to provide stability for you, the Members.
We started the Financial Year in April 2025 with a health balance, having drawn-down £15,000.00 from out Investment in December 2024. This helped us to enjoy a worry-free year.
With spiralling cost for food, transport, trips and insurance, not to mention office rent, room hire, professional services and entertainment, our expenditure has far exceed our income, as shown on the Balance Sheet. We were very grateful to receive a legacy. However, because we do very little fundraising, our regular income remains quite low. As a result, for the year ended 31 March 2026, our spending was £6,572 more than our income. Fortunately, the value of our investments increased by £7,522 during the year, which helped offset this shortfall and leave us with a surplus of £950 for the year.
After moving our Investment in late 2024, it has proved to-date a good decision and with the Trustees agreeing to draw-down £15,000.00 again, which was completed in April 2026, the Society remains financially sound.
The current Balance on 31/03/2026 was therefore £6,687.62.
The trustees' report was approved by the Board of Trustees.
The trustees, who are also the directors of Huddersfield Society for the Blind for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then 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 concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
I report to the trustees on my examination of the financial statements of Huddersfield Society for the Blind (the charity) for the year ended 31 March 2026.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 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. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
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 Companies Act 2006.
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 Companies Act 2006 other than any requirement that the financial statements 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 financial statements 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.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Huddersfield Society for the Blind is a private company limited by guarantee incorporated in England and Wales. The registered office is Brittanic Building, 3 Upperhead Row, Huddersfield, West Yorkshire, HD1 2JL.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
At the time of approving the financial statements, the trustees have 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 financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
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.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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 (2025 - none).