CHAArrY REGISTRATION NUMBER: 1109267 The Sunbeam Children Trust Unaudited Financial Statements 31 March 2025 Chartered accountants Homefield Wood Lane Iver Bucks SLO OLD
The Sunbeam Children Trust Financial Statements Year ended 31 March 2025 Page Trustees, annual report Chartered accountant's report lo The Sunbeam Children Trust on the unaudited financial infomiation Statement of financial activities Statement of financial position Noles to the financial statements
The Sunbeam Children Trust Trustees. Annual Report Year ended 31 March 2025 The trustees present their report and the unaudtt8d financial slatements ol the chartty for the y8ar ended 31 March 2025. Ref8rÈneo 2nd sdmlnlstratlve delalls Reglslered charfty name The Sunbeam Children Trusl Charlty reglstratton number 1109267 Prlnclpal offlce 7 Dennls Lane Stanmore HA7R The trustees Mr M Haneel Mr N Ahmed Mr K S Dhull Accountants Iver AccounTancy Lld Chartered accountants Homefield Wd Lane Bu¢ks SLO OLD Struclure. governance and mansgement The TTU5tees are fully responsible for the managernent ol The sunbeam Children Trust. Oblecllves and aclliilles The Sunbeam children trusl have perlormed well to proifjde education. Achlevemenls and performance Main Achievements ol the charity is wovidinn education. Flnanclal revlew The sunbeam children trust financial tM)silion is mainlaFned.
The Sunbeam Children Trust Trustees, Annual Report leonlthwd) Year ended 31 March 2025 The trustees, annuat rert was approved on 17 November 2025 arKI stgned on behall of the board of trusiees by: Mr M Haneef Twstee
The Sunbeam Children Trust Charterad Accounlant's Report to The Sunbeam Chlldren Trust on the Unaudited Financial Inlormation of The Sunbeam Chlldren Trust Year ended 31 March 2025 As described on the slatement of linancial position. the trustees of the charity are responsible lor Ihe preparation of th@ tinancial stateme.nt.q for tho year ended 31 March 2025. which comprise':"Ihe slalement of financial aclivilies. statement of financial posilion and the related notes. You consider that the charity is exempt from an audit under Ihe Charilies Acl 2011. In accordance wth your instructions we have comp-led these financial statements in order lo assist you to lulfil your stalutory responsibilities. from the accounting records and from informalion and explanations supplied lo us. IVER ACCOUNTANCY LTD Chartered accountants Homeliekl Wood Lane Iver Bucks SLO OLD 17 November 2025
The Sunbeam Children Trust Statement of Flnanclal Aciivltles Year ended 31 March 2025 2024 Unrvstricted lunds Total fundg Total furKJs No Ineome and endowments Donalions and18gacles T¢)tal Income 184,833 184,833 184.833 30.0(X) 184.833 30,000 Expendlture EXpilu¥e on charitable ac*ivilies Total exwndfture 47.900 47.900 47,900 47,900 41.040 41,040 Nei IncOm(eXPendIture} ond net movement In funds 136.933 136,933 (11,1)40) Other recognlaed galns and los#•s Other recognlse(J gainsl(losses) Net movem•nl In funds 55,270 55.270 66,311 192.203 192,203 55,271 Reconclllatlon of lund5 Total funds brougm for1rd Total funds carrled lorward 192.203 192,203 55,271 Th• statèmènt of financial actiwties indudes all gains and10sseE r¢¢ogni6od in tho year. A15 InMe and experKliture derive Irom continuirwJ activibes. Tho nole8 on pago8 6 to 11 part ol tho80 Iln•n¢l818tstèment&
The Sunbeam Children Trust Statament of Financial Posltion 31 March 2025 2025 2024 Ne Flxed assel Tangible fixed assets 10 335 Current atsets Debtors Cash al bank and in hand 11 154,833 40,802 30.000 40,846 70.846 195.635 Creditors: amounls falllng due wllhln one year Net Current assets 12 3,432 192.203 192.203 15,910 54.936 55.271 Tolal assets less current Ilabllllles Fund5 01 the charlty Unrestricted funds 192,203 192.203 55,271 55.271 Total charw tunds 13 These financial statements were approved by the board of trustees and aulhorised for issue on 17 November 2025, and are signed on behalf of the board by= Mr M Haneef Trustee Th• not•s on page5 6 to 11 forni parf ol these Ilnanclal statement&
The Sunbeam Children Trust Notes lo the Financial Stalemenls Year ended 31 March 2025 General Infomiatlon The chaity is a putAic benefit enity and a iegislered charily in England and Wales and Is unlncorFKJrated. Tr a(klress of the prlndpal offth Is 7 Dennls Lane, Stanmore, HA7 bR. Slatement of eompllance These financia] statements hav8 been prepared in compliance yth FRS 102. Yhe Financial Reporting Standard aFplcabt8 in the UK arKI the RewLqic of Ireland,, the Ststemenl of Recommended Practice appficable to charities yeparing their accounts in accordance with the Financial Reporting Standard apiGable in the UK and Republic of Ireland (FRS 102) {Charitie3 SORP IFRS 102)) and the Charities Act 2011. Accountlng polkles Bas18 of weparallon Th@ financial slatÈmÈnts have bÈÉn preparÈd on the histles1 basis. as modrfiÉd by the revaluation of certain financial assets and l'abilities and investment prOrtIeS rneasured al fa value through in¢om8 or expendilure. The fina181 slalements are weped in stedTrw, which is the futiOnal Cu[nCY of the entity. Golng concern There are no malerial uncertainties aboul the charitVs abi¥ty to conlinue. Judgernents and key source• of esllrnallon uncerlalnty There were no judgement and estimation used. Fund accountlThg Unrestricted funds are available lor use al the dlscrelion of Ihe Irustees lo lurther any of Ihe charitys iyjrwses. Designated furKls are unrgstricted lurKls earmarked ty the Iiuslees for particular future project or commitment. Restrlcted lunds are subjected :o restrfctions on their expendlture declafed by the donor or through the temis of an appeal. dnd fall into one of Iwo sutFdasses: restricted income funds or endowmeirt lunds.
The Sunbeam Children Trust Notes lo the Financial Statements Year ended 31 March 2025 Accountlng pollcies (¢onNnu Incomlng resources All incoming resources are included tn the slalemenl of financial activilies when enlitlement has passed to the chaTity' il is probable thal the economic tEneftls assoualed with the transaction y11 flow to the charity and the amount can be reliat4y measured. The following spe¢rfic policies are applied to particular categories of iOe. income from donations or grants is recognised Yh)en Ihere is ewdence of enlillement to the gift, receipt is probable and its amount can be measured reliabty. legacy income is recognised when receipt is probable and entitlement is established. income from donated go(xls is measured at the fair value of the goods unless this is impractical to measure reliably. li which case the value is derived from the cosl to the donor or Ihe eslimaled resale value. Donated facilities and seNices are iecognised in the accounls vthen received il the value can be reliably measured. No amounts are included for the contribution of general volunteers. incom• Irom contracts for the supply of sel¢e$ is recognised wilh the dèlivery of the contraded service. This is classrfied as unrestricted funds unless there is a contractual Tequirement for it to be spenl on a particular purpose and returned rf unspent. in +biCh case il may be regarded as restricted. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includ8s any VAT which cannot be fully recovered. and is classified under headings ol the slatement ol linancial activities to which it relates: expenditure on raising lunds includes the costs of all fundraising activities. events. non- charitable Irading activities. and Ihe sale uf donated goods. expcnditure on charitable activities includes all costs incurre(I by o charity in undertaking aclivities that further its charitable aims for Ihe benefit of ils beneficiaries. including ihose SLWOrt costs arKI costs relating to the governance of Ihe charbly apportned to charitabla activities. other expendilure in¢ludes ali expenorlure thal is neither related to ratsing funds for the charity nor pth of its expendtture on charitable activii*s. I costs are allocated to expenditure categories reflecling the use of the resource. Direct costs attribLrtable to a singl@ actity are allocated dir8etly to thal actiw. Shared coqls are apN)rtioned betsfftn the activilies Ihey contribule to on a rea$ats]e, juslifiable arKI consistenl basis. Tanglble agsels Tangible assels are inilsally recorded at cost. arKI subsequently sLated at cost less any accumulaled deprecialion and impairmem losses. Any iangiile aSSS carnecl at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated deprerialion and subsequent accumulated impairment losses.
The Sunbeam Children Trust Notes to the Flnancial Statements (conlljywdj Year ondod 31 March 2025 Aecountlng polkle8 (¢MdNd) Tanglbte assets (¢gnllnwdJ An increase in the carrying amount ol an asset as a resutt of a revaluation. is recognised in other recogntsed gans and losses. unless rt reverses a charge lor impaimienl that has previously been recognised as expenditure rythIn the statemem of financial activities. A decrease in the carrying amount of an asset as a result of revaluation. is r8(a)gnised in olher recognised gains and losses, except to which it offsets any preVS revaluation gain. in which case the loss is shown within olher recognised gains and losses on the statement of fmanclal aclivllles. Depreclallon Deweoatlon is calculate(I so as lo Yahe off the cost or valuation ol an asset. less tts residual value. over Ihe useful economic lrfe of Ihal assel as folknvs: Fixtures and fittings 25% recknng balance Impalmient of ftxed assets A review for indicators of impairment is carried out at each reFl)rtI dale, th the recov8rable amount being estimaled where suth indicators exist. Where Ihe carrying vakne exceeds the recoverable amount. the assel is imparred accordingly. Prior impairments are also revlewed lor possR)le reversal at each reportirsg date. For the purposes of Impalmient testing. vthen It is not possl)le to estimale the recoverable amiwnl of an indvidual asset. an estimate is made ol the recoverable amount of the cash- generaling unil to which the assel belongs. The cash-generating unit 15 Ihe smallest Identrfiable group of assets that induce8 the asset and generates cash inflows that largely independeiil of the cash inflows from Otr assets or groups of assets. For impairment testtng ol gocMJwill. the gcthill acquiTed in a Ixjsiness combinalion is. Irom tne acquisition date, allocated lo each of tbe cashwerating units that are expected lo benefit from Ihe synergies of the combination. irresklye of ther other assets or liabilrties of the charity 8re assigned to those untts. Flnanclal Instruments A flnancial assel or a finanwial liabilty is recognised only %knen the charity becomes a party. lo the contractual provisions of the instrumenL Basic financial instruments are inilialty recowis&l at the amcKJnl receivabte or payable including any related transaction costs. Current assets and currenl liabililies are subsequently measured at the cash or othey consideration expected to be paKI or r1v and nol dis¢ounled. Debt inslwments are subsequently measured at amortised cosl. Where investments In shares are wlsidy traded or their fair value can otherwise be measured reliably. Ihe invesimeni is subsequently measured at lair value Iifjlh changes In lalr value recognised Sn income and expendilure. All other such Investments are subsequ8ntly measured at cost less imprmenL
The Sunbeam Children Trust Notes to the Financial Stalem8ntS (eontlmdj Year ended 31 March 2025 Accountlng pollcles Iconllrnmd) Financlal Instwments (conthKnd) Other financial instruments. including derivatives, are initial recogni5ed al fair value, unless payment for an asset is deferred beyond normal business temis or financed at a rate of interest thal is not a market rale. in which case the assel 15 measured at the present value of the future payments discounted at a markel rate of interest for a similar debt instrument. Other financial instrumenls are subsequently measured at fair value. wilh any changes recognised in the statement of financial actNities. Vdllh Ihe excepiion of hedging Insliumenls in a designated hedoing retalionship. Financial assets that are measured at cosl or amortised cost are reviewed for obiectNe evidence of impairment al the end of each reporknng date. If there is objective evidence ol impainnent. an impairment loss is recognised under Ihe appropriate heading in the 51aièm8nt of financial activilies in which the initial 9aJn was recognised. For all equity instruments regardless of signrficance, and other financial assets thal are Individually significant, Ihese are assessed Individually for impairrneni. Olher financlal a55els are either assessed individually or arouped on the basis of similar credit risk characteristics. Any reversals ot impaiment are recognised immediatety. to the exterrt Ihat Ihe reversal doe5 nol result in a carrying arnount of Ihe financial asset Ihdt exceeds whal Ihe carrying amount would have been had the impwrmenl not previousty been recognised. Donatlon8 and legacles Unresiricte¢J T81 Funds UnrestriGled Tol£il Funds Funds 2025 Funds 2024 Donations Donalions type 1 184.833 184.833 30.000 30,000 Expendlturv on charltsble 8ctlvlties by fund type Unrestrltt Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 ActNity type 2 SuKport costs iB,376 29,524 47.900 18,376 29,524 47,900 15.003 26.037 15,003 26,037 41,040 41.D40
The Sunbeam Children Trust Notes to the Financlal Statements (cont YÈar ended 31 March 2025 & Expendlture on charllable aclMtl&8 by actlvlty type undertaken directly Supwrt c¢)S Total funds 2025 Toiat fund 2024 Actrty tspe 1 Activity type 2 29.524 29,524 18.376 47.0 26,037 15,003 18.376 18,376 29.524 41,040 Nel Ineomel(expendlture) Net incomel{experKJiture) is stated after chargiwjlcrediting): 2025 2024 Depredalion of tangible fixed assets 335 112 Slaff ¢ost¥ No salarles have been p2kl to emrAoy@Ès.induding th• trustogs. during the year. Trustee remunerntlon and expenses There ye Trustees remuneration Pad. 10. Tanglblg flxed assets Flxlures and flttlngg Cost Al 1 April 2024 and 31 March 2025 Depreclallon At 14DriI 2024 Charge for the year At 31 March 2025 Carrylng amount At 31 March 2025 3.113 2.778 335 3.113 At 31 March 2024 335 11. Debtor5 2025 2024 Trade deblors 154,833 30.000 10
The Sunbeam Children Trust Notes to the Financlal Statemenls (¢ontlnucdJ Year ended 31 March 2025 12. Credftors: amounts falling due withln one year 2025 2024 Trade creditors 3.432 15,910 13. Analysis of charllable lunds Unreslrlcted lunds Al Gains and31 March 202 losses At 1 April 2024 Income Expenditure General funds Unresiricted lund 18 - desc in alcs Unrestricled fund 94 - dèse in alc5 184.833 (47,900) 136,933 (1) {1) 55.271 55,271 192,203 184.833 (d7.900) 55.270 At Gains and 31 March 202 losses At 1 April 2023 Income Expenditure General funds Unre8lricted fund 18 - desc in alcs UnrestTiCted fund 94 - desc in cS 30,000 {41.040) (11,040) 11.040 11.040 55,271 55,271 30.000 141,0401 66.311 55,271 11