RNIB is a registered charity and is thus exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charge arises in any of the non charitable subsidiary entities included in the group accounts due to their policy of gifting all taxable profits to their parents each year.
9. Group employee remuneration
The average number of employees during the year was 2,804 (2010: 2,933), of which, the average full time equivalent was 2,192 (2010: 2,296).
Total emoluments for all staff for the year amounted to £68,602,000 (2010: £71,238,000).
The following numbers of employees received total emoluments within the bands shown.
Between £60,001 and £70,000
Between £70,001 and £80,000
Between £80,001 and £90,000
Between £90,001 and £100,000
Between £100,001 and £110,000
Between £130,001 and £140,000
Included in the bands £60,001 through to £90,000 are payments made to members of staff on termination of employment.
Also of the number of staff disclosed in the table above RNIB made payments on behalf of 27 (2010: 29) employees in respect of the RNIB Retirement Benefit Scheme and the Teacher’s Pension Scheme, and there were payments made to nine members of staff (2010: eight) in respect of the defined contribution element of the RNIB Retirement Benefit Scheme. The total amount of employer contributions paid in respect of these employees was £313,120 (2010: £306,796).
In addition Action made payments on behalf of four (2010: 12) employees in respect of pension contributions totalling £27,000 (2010: £75,000).
10. RNIB Trustees' expenses and related parties transactions
Many Trustees and/or their organisations bear the cost of attending meetings themselves. They receive no benefits from the Charity except as users of our services.
Trustees of the Charity represent agencies and organisations throughout the United Kingdom, and they attend many committee, sub-committee and Boards of Governors’ meetings, most of which are held at the Charity’s London service centre.
A total of £38,324 was paid to, and on behalf of, 26 Trustees of the Charity as reimbursement of travel and subsistence expenses incurred in attending these meetings (2010: £63,000 to 27 Trustees). In addition £9,651 was paid to four of the Trustees of the Charity as reimbursement of overseas travel and subsistence incurred in attending international meetings and conferences (2010: £23,142 to seven Trustees) and £6,823 in relation to other expenses incurred in the UK.
The cost of lunches and overnight stays in RNIB establishments during the meetings cost a further £2,378 (2010: £4,703).
During the year RNIB paid Kevin Carey, Chair of RNIB, £24,000 (2010: £16,581) as remuneration in respect of carrying out his duty as Chair of RNIB. This payment has been made with the consent of the Charity Commission. In addition
RNIB has paid £20,100 (2010: £20,100) to HumanITy as a contribution to their secretarial and office costs in providing support to Kevin Carey in his role as the Chair of RNIB. Kevin Carey was employed as an executive director of the HumanITy organisation, during this period.
Alan Suttie, Chief Executive of Fife Society for the Blind, is an RNIB Trustee who is also a Trustee of Action on behalf of RNIB. RNIB has paid £2,400 as a donation to the Fife Society for the Blind to recompense the society for the time he spends on these duties. RNIB has also paid £45,196 (2010: £45,451) to Fife Society for the Blind in respect of rent, service charge and office costs for the year.
RNIB has provided funding in the sum of £45,000 for a Fellowship on the Clore Social Leadership Programme. The Fellow is recruited through an open application process and John Ramm, a Trustee of RNIB, was successful in securing the Fellowship on this programme.
The Charity enters a comprehensive range of insurance policies to protect trustees, officers and employees against losses and legal liabilities arising from neglect or default in the course of business. Total premiums for these policies amounted to £30,975 (2010: £30,975).