ChAriti' registrk)tion number l 111097 (England and 11.'gles) Compani. registration number i40i276 SHINE EAST NORFOLK ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED .1 I MARCH ?025
SHINE EAST NORF()LK LEGALANf) ADMINI ISTRATIVE INFORML ATION Trustccs Mrs G Bud.0nh Mr% t) Notlcige Mr% D Ki¥htley Mr P Bui%Lv Mrs W Connell Mrs D Dcrbyshirc Mrs R Middl¢tL)n Mrs K GrLy Mrs L Tum¢r (AppoinlLd 15 July 20?4) (Appuii)ILd I S Noi'LnibLr 20?4) Secretary Mr P Busscy Churit}' number 11097 Compan}, number 5405276 Principal address Alpha Cen(re Alpha R()dd GREAT YARMnuTH Nvrfulk NR31 nLG Re%i$tercd oftlce Alph(I CcntrL Alphu Roud (IREAT YARMOUTH Norfi)Ik NR31 ULCY Indcpendenl examinlir WavLn¢y Accouniunls Liinit¥¢J TlaN Nc.all & Co Chan¢rid Accounlanls 7 HunbTJt¢ BeL¢lLts Suffolk NR34 9TT
SHINE EAST NnRFQLK C'ONTENTS TNbiees' report IndiP¥ndLni C¥&linin¢r's riport Sial¢m¢nl ol. fiii¢liicial (ICtii'ili¢s Bal¢ince slieei Not¢s tl) Ihc linan¢i£l1 $111 l¢ni¢ntS 6- 14
SHINE EAST NORFOLK TRUSTEES, REPORT INCLUDING DIRECTORS, REPORT FOR TFIE YEAR ENDED 31 MARCII ?0?5 Thc irustce5 prcscnt thcir annual rlpon and finanLiJl sldtLiiienis for thL ycar ¢ndLIl 31 March 2025. Thc financial Sldlen)¢nts hak'e bccn prcp1c red in accordance ii'ith the ¢iccounting pnlicies scl oui in noie I lo ilic finanLial .Etalcinciils aiid Lumply ii'iili ihc ch4rily'% g()'¢ming doLUJ]l¢llt, Ihc Cotnpdni¢% Acl 211nc), FRS 102 'Tlic FiiiJiiLldl Reportll?b' Stdndard applicciblL iii IhL UK dnd R¢publi¢ of IrclaIid" ihu ChJrili1s SORP 'ALLciunting dnd RLporiiiig by C'hiiritlLI'. Si<iiemcnt ol- Recommend¢d Praciicc applicahle io ch&lritlC% preparing their aCCOLinrs in accordJnce ii'ich (he Fiiiuncial Reporting Siandard applicable in the UK and Republic of Ircland IFRS 102)" ObjcetiVC5 and actii'ities ThL Charily's ObjL'Lts url %pLLi liLJlly rL.*triLt¢d 10 ih¢ folloM'in&'. To r¥lici'L and pivmoi¢ ihe i¥'elf<irc Lif Lhildrcn and youi)b PL()pIL up to ihe of ?5 illLliidinbi in parti¢iilur, Iho4L w'itli .4PCLi£il or £1ddiiional iiecds ari.%ing Ironi niciilcil, pliysical, beha'10Liral ur educciliiindl diflicultlcs nd rcsidiiib? 111 nd iilliihin ¢l)e NuTIDlk and Ivavcncy ic rea,. by proi'iding care. ddi'icc. ill)d sliort breaks for %iiid el)ildrcn. In order ro achievc lis ainis, Thc Charity proN'idc.s'. RLSPif¢ Care,. nnc lo nnc support: Youth Club; Nursery,. and Holiday Play schcmes,. tog¢thcr iviih suppori Sen'ices. Folloiving a rcstnictiiring in Scpteinbcr 2021. Ihc%c arc stallcd by a Senior Manilg7er: Finance nificcr l Dcputy C¢ntr¢ Mi¢ nager: Niirsery Managcr. ThriN'c Practition¢r' and Adniin Assistant. Tlic Iruslees hai'c Pilid du¢ rcgard to guid8n¢¢ issu¢d by th¢ Charity Commission in dcciding ivhal acrivities tl?e charity should underlakc. Achievements and performante Th¢ CLnlr¥ has continu¥J to proi'id¥ il's u.SLial SLfi'icL.s.' maintaincd tu a IcN'¢l to k¢¢p ii'itliin ai'ailablL financlb. Tl)L Cl'nire cuntil)UL% tu bL used liir IIIL. Puo$L of Shuri BrLaks aLlii'itiL%,' Day Nur.SLry.' and other relaiLd aLiii'itiLS. Plai)niii& P¥rnii.%biun has beei) obiainLd from tl)e local Louncil for the plJniicd iiiaj(Ir buildiiig alteraiions / addilioiis. Tl)e Thrive Approa¢li ha.% bLLn embedded ini(Tr Il)e eiliu5 vf Shine across all a.4pecis of Ihe proiision. A detailed report of aciii'i¢ies i.s publislied separately. Cupi¢5 ar¢ ai'ailable ui) requebt. Fin&ncial rei'ieiy ThL oulcviiii vf Jn uill Lrall d¥fiLit uf £24.607 ivas lJrgT¢ly ¥.XP¥¢tLd fruin thi Budgll tl)a¢ ii'Js in plaLc for tIIL financial vcar, followiiigy a surplus ihL pr¢i'iou% yLar of £23.827, altlioligh th¢r¢ il'as a sinall rcducliun in Nur%¢ry F¢Lb il)L Salary iiicrcasc had major impacl on the oulcome, as ihis was not met bv (he NCC annu£l1 Short 13reak fee level review, ur ihe Nursery price inirease. Tlie orgaiiisalion is reliaiil oil a dedicciled etrort fron) S111 IT, Volunleers c1nd Trustees, enabling the Charily Iv benefit tlie yvung p¢vple ii) the community il is here Io berfv'e. The resuli ii)¢ludes Fund-raisii)g iiilome of £65.260, Ilie bulk of ivl)i¢h ivab ¥cn¥ralid by a profcbsiunal lundraibcr that had bLcn in placc lor a i)umbLr ()[ ycars, so a dcLisioii ifv'as 111 kcn lo put ihis oul lo t¢nder and a n¢i¥' urg2nisatiun is in plai¢ fur the follo¥N'ink year. A funh¢r £21 k ivab inv¢slLd in Building ivorks i¥.liich haN'e noii. fully ulilised the D¢si¥rtdl¢d Building, Fund prefvi011sly alloLal¢d. The D¢sigFnaled Gen¢rdl Coniin8cnGy Fuiid rLinaiiis al £ 100,000 ii'hich is hL.Id in Shurt Terni inleresl bearin¥ deposits. Reseri'es polic). Thc Tnistec's poli¢v is to maintain 5uftici¢nt fuJLds for the repla¢cTncnl of ¢quipmcnl and to financc operations for at least 6 rnonths. To this purposc th¢ Gcncral R¢s¢Th¢ ¢urrenily stands at £ i oo,ono. Iiii'e.fliiiepilpolicv Investment poli¢). The Tnibtccs ini'¢stm¢ni poli¢v is shon t¢rni deposits w'ith loi¥ risk and &7ood returns. Risk anali'sis Operatioi)al risks are routinely addressed by tlie manager and her assistant and each child receives a peOnal risk assessm¢ni as standard procedure. All siatr are 5ubjeLI to crimiiial record Lliecks. Ri5k5 associated wilh ihe buildin¥ are addressed as pari of the building project in conjunciion ivith the archiiecis and builders.
SHINE EAST NORFOLK TRUSTEES. REPORT IkNICLUDING DIRECTORS, REPORT CONTINUED FOR TI.IE YEAR ENDED 31 NIARCH 20?5 Structur¢9 governance und managcment Shine IfJc2SI Norfulk) is 41 RebFlSteied C-IILlJ"It&Lble C.otnp41)y,' limited by ¥TUdf&intee. Thc liability of menibers is limitcd lo a niaxiinum of £ l O each. Its gy()i'¢rning document is its Mcnioraiidum and Articlcs of Association,. as rei'ised 27th May 2014. Trustecs and Director5 The trustees wlio sen'cd during the year and up to the date of signature of thL financial btatLmcntb ivcrc- Mrs L Shiner Mrs ti Budivorth Mrs D Noll4lg?e Mrs D KigliilLy Mr P Busqcy Mrs W Connell Mrs H Green Mrs D Dcrbvshir Mr8 R Middlcton Mrs K (ircy Mrs L Turner (Resigncd l O June 2n24) {Resigiicd 16 Maicli 21125) {Appuinled 15 July 2024) (App(iinlcd 18 NiJv¢mbcr 20?41 TIIL fi)Iloi¥'in¥ %Lrvid us Lonipuiiy dirLLlors Ilurin¥ ih¢ yLUr'. Dr L H Casthvood Mr.% (i Budii'orth Mr S Marpole Mr P Ilussiy Mrs W Connell Mrs D KightlLy Mrs L Shin¢r {Rcsign¢d 5 July 2023) (Resigned 5 July ?0231 {Appointcd 20 May 20!J) (Appuintcd ?0 May 2U?3} (Appointcd 20 May 20?31 (Appointed 20 May 2023 & rlbigncd 10 Junc 2024) Conimittee member5 and r)ireLlor5 are cippoinlL.d Linniially at IhL. Aniiiial Gcneral MeLling? in accordanLe iiith ihe ArliclLS or Asso¢iuiiun. Thc c.ommiiiee has Ihc poii'cr Io LO-up( d Trustee to fill cl vdLaiiLy. The Charity op¢ralcs a forn)al Induction program for ncik. Truslccs ivhich includc.%; m¢¢lings ii'iih currcnt trustees and the senior znanagT¢r' J trusi¢c pack ot prck'iou.% minutLS, accounts, busincss plans, ¢odi of ¢ondu¢i, cligibility dcclardtion, memorandum of undLrsiunding. organisation history, staffing strJLtur¥ and Currcnt acliN'iii¥s. Independent examincr Waveiiey AcLouiill£ nis Liinited were dppuinled as independent examiner to ihe Loillpii nv and u resolulioii prupo¥ing ihat Ihey b¢ rc-appoinied M'ill be put at a Gcncral Mccting. The truste¢s' rcport il'as approi'cd by the Board of Trustees. s D KighilL Trustee Mr P BLlSsev Trustee Date.. 212s...
SHINE EAST N()RbOLK INDEPENDENT EXAMINER'S REPORT I rep()rl lo il)c trustcc4 (Trn Tn}, examin£l1ion of ihe financial staiemenls of Shine {East Norfolk) {the Lharily) for Ihe ycar cndcd 31 MarLh 2025. Respnnsibilities and basis of repf)rt As ilic trustees of iliL cliarily {'Ind also lis dir¢Liors for the purposes of company lam,), you are responsibl¢ for ¢l)c prcparation of Ihc firiancial slalLmLn¢b in u¢iuidJn¢¥ ii'iih ihe r¢4uir¢inLlli> ofthe Companies A¥1 20Q6. Hal'ing satisfied mvsclf th£1t the financial statements of the charity are not rcqiiircd to bc audited under Part 16 of the Companies Act ?OQ6 and dre eligFible for independenl exatnination, I report in respeet of Iny examination ot the charity's rinJn¢ial statcmcnts ¢Jrried out linder se¢iion 145 of the Charities 2lct 201 l. In carryingy out my e.Yamindlion I hal'c folloiN'cd ihe Directions bbivcn by Ihc Charity c.oininission undcr secrion 145(5){b) of the Charities Act 2011. Independent examiner's statement Sii)cc tl)e charity's gross incomL cxccedcd £2ill.oon. the independent examincr must bc a membcr of a bodv listed in section 14) of ihc Charitics Act 21111. l confim thai l am qualificd io und¢rtak¢ thc cxJminalion bccduse l am a mcmbcr of ICAENI,, which is one of ihc lislcd bodies. I have ¢omplel¢d my exaininalion. l Lonfirni Ihai no mallers have come to Iny a¢t¢i?tion in connection 'Ith Ihe examinaliun givii)g Ine ¢ause lo believe tl)at iii any iiialerial re5pecl.' acci)untingF recordb H'ere ni)t kLpt in rcbpect of the charity as required by section 386 of the Conipanies Act 2006. Ihe fiiianLial siaiei)ienis do iioi accord iviih Ihi)se reLords; or the finaiici<l1 sti11enici)Is dii i)ot comply ivith the aecoLintlll&T requiremcnts of scction 396 of the Cumpani¢s A¢1 2006 oihcr than any rcquircmenl that thc financial 5tatcmcnt5 gyji'c a truc and fair viciv, M'hich is not a matter cDn%idercd as part of an indepcndcni cxamina¢ion', or Il)e finaiiLiJl b(aiein¢iiis hai'e not been prepared in accordince M'iih ihe Ineihods and principles of the Siuten?enl or RcLVllllI)Ll)(l¢d Pr.'ILiii¢ for aL¢oiiiiiiiig ciiid rcpvrting by il)JritlLS JppliiJblc Io Lli:Ii'iiiis prLparin¥ thcir financial stat¢m¢nls in <lc¢ordJiiii wilh il)¢ Financial Rcpuniiig Staiidard pplicabll iii lh¥ UK and R¥publi¢ ol I.]Und {FRS 102). I hcll'e no eoncerns cind hli ve eome cieross no other matters in connection with the exaniination to which attention should b¢ dr11 ivn in this rLPOrt in DrdLr Its CIlilble proper undLrstanding of ihc firt1c ncial statLmenls lo be reached. '#vene)' Accountants Limiled Tlas Newman LÈ Co Chartered Accountants 7 1 luiigalL Bceclcs Suftolk NR34 9TT Da¢c'.
SHINE EAST NORFOLK STATENIENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH ?025 Unrestrictcd fund5 2025 Restricted funds 2025 Total Unrestricted fund5 2024 Rcstricted funds Total 202) 2024 Inctynie from: Dvnlliiuns dnd legaLies Chirit%lblc aciii'ilie8 Iiiveslmenis 198.816 248,830 2,514 39.314 238,130 248,830 2,514 194.317 270,51)4 2.?98 43,394 237,711 270,594 2.2951 lotal income 451),160 39,314 4x9.474 467,209 43,394 510,603 Expcnditiiro on: Raising funds Cl)arilablL' aLtivilies 4?R,2j3 74.020 502,273 413.372 62,092 475,4C)4 'I'olAI expcndituro 440,ll61 74.020 514,081 424,684 62,092 486,776 Net IneomL.Ilexpenditure) 10,099 (34.7061 {24,607} 42,525 {18,69,81 23,%27 Transfcrs bet.C¢n funds 7,170 17,170) 9,620 1(),620) Net movement in fund 17,26() {41,876) 124.6071 52,145 {28,318) 23,827 Rc¢onclllation of funds: Fund balances £11 l April 2024 316,390 978,190 1,294,580 264,245 1,006,508 1,270,753 Fund balances at 31 l¥Iarch 2025 333,659 93().314 1,2CI9,973 316,39D 978,190 1,294,5SO Th¢ %latcn)Liil uf fii)di)Lidl aLliN'iliL.4 inLlud¢s Jll ¥ui11s ui)d losscs rccognisLd in the year. All income and ¢xpciidilure derive Irom Lonlinuin¥ acliviiies.
SHINE EAST NORFOLK BALANICE SHEET AS AT 31 MARCII 20?5 2025 2024 Notes Fixed asscts Intangible asseis Tangible ass¢ts 2511 1,064,03? 375 1.073,813 12 1,064,?82 1.074,18 Current a55ets DLbtors Cush ai bank and li) hand 13 30.1134 2n7,195 29.(17i 2)2,014 237,229 281.689 Creditors: amounts falling due ii'itliin one yeur 14 131,538) {61,297) Net current sset$ 205.691 220.392 Total #ssets less current Il#bllitlCS 1,269,()73 1.294.580 Thc (unds of the cliarlti. RL%lriciLd ii)Lom¢ fiind Unrestricted tunds 15 16 93().314 333,659 978,190 316.390 1,269,973 1.294.580 The company is entitled lo Ihc cxcmpiion from th¢ audit rcquirement eofttained in section 477 of the Companies Act 2006, for Ihe ycar ended 31 March 2025. The direLlurs ackiio¥i'lLilg7e Ilieir I'LbponsibililiLS for Loii)plvii)g iviih ihe r¢quirem¢nt& uf th¢ Conipanies Act 2n06 1¥'iih respccl lo accounting rLLordb aiid IliL prcpara¢iun of liiianLiuI btalLn)Lnl5. The mcmbcr5 hak'c not rcquircd thc con)pany to obtain an audit of its financial statcmcnts for the ycar in qucstion in accordance with section 476. Thes¢ financial siatcmenis ha¥'e bc¢n prepared in accordance iviih thc proN'isions applicable iu companics subjLcI lo the small companies regim¢. The finuncial siatemcnts w'crc appro.ed by the trustees on Mr P Buss¢y Trustee Company registration number 5405276 (En¥land and Ilales)
SHINE
EAST NORF()LK
NOTES TO THE FINANCIAL STAfEMENTS
FOR TIIE YEAR ENDED 31 MARCII ?025
Arcounting policies
Charitv informatitsn
Shii)e (Easi Norfolk) is a priv1t le Lvmpany liinilLd by guaraiitCL inLorpurated in England and WJlLb. Thc rLgisiLrLd ollice
is Alpl?a Cenir¢: Alpha Rvdd, GREAT YARNIOUTFI, Nvrfolk, NR31 OLG.
1.1 Accounting convention
Thc financial staieii)enis hae beei) prepared in accordanL¢ Wlth ihe ¢hJrily'b governing docuinenl, (l)e Coiiipaiii¢s All
2006, FIIS 102 "TIIL F inaiicial Ripoi1ing Staii(lard appliLablL in Ilie UK and R¥public of Ircland" Jn(I Ihc Cliarilics SOIII>
'ALcounliiisi aiid Ripurtinb bj. Ch:Iriti¢s'. SialLn)Ll)t ol. RLLcitntllLndL.d PracliLe 1ppliCable to ch%iriliLb prL'parinb Ih
SHINE EAST NORF-OLK NOTES TO THE FIINANCIAL STATEMENTS CONTINUED FOR TIIE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) 1.6 Intangible fixed assets other than goodii'ill Intangible as%eis acquirL.d separatLlv from a businL'SS arL' recognised al ¢04t and arc subscquLtttly me<isured at cost less accumulated amortisation and accumulated impaim)ent losses. Intangible assets acquirLd un businests combinaiions are recognisLd separatcly from goodivill at tlie acquisition date Ivhcrc it is prubJblL ihat tlie L.XPLCtLd futurc Lcononiic bLnLfity tl)at arc allributablc to IIIC assct ivill floiv to tlie cntily aiid tlie fair value of the asset can be measured reli¥ibly" Ihe iniangiible L)ris¢i frvm Lvntra¢ludl or uiher legal ri&'liis,' and the intangible asset is separable from the entity. Amorti.8alion is reLugnised so a5 10 Ii'rile otT the cost or valuali¢)n of asseis less (heir residual values over their u%eful liN'es on ihe fulluivin¥y bJ.qes'. Database and website 25 /• S(rai¥hi line 1.7 '1angible fixcd 45$Cts Tanb)ihlL lixed a.ssels are initially nicasurcd at cost and subsequeiiily measured al cost or 'alU{lI1()n, net of depreciation and any impaimient losses. Dcprcciation is recognis¢d so as to writc off thc cost or vuluation ofasset5 less their residual values oi'er their useful livcs on Ihc lolloiving bas¢s.' Land and buildingis F ixlureb and Iillings Not d¢prccil£ lcd, 2°/0 4tr<lib)hi line 15 /0 & 330/y Il¢Ju¢ing balan¢¢ 1200/0 & 25Tr/. Sirai¥hi line The ¥ain or Ivss arising on the dispL)sal of ai) absei is deiemiined a5 (he dirrerenie be¢iieen ihe sale pruceeds and Ilie carrying valuc of Ihe a5SCt, and is rccogni5Ld in Ihc stai¢mLnl or rinanlial aLliviliis. 1.8 Cnsh And cash equli'alents Cash and casl) cquii'alcnts in¢lude cash in hand, d¢posits held at call with bank5, Other short-terni liquid inv¢stm¢nts iviih oribTinal maturilic5 of three months or less, and bank oi'erdrafts. Bank oi'crdrafts arc shoik'n ivithin bomivings in Current 1.9 Tr inanci81 instruments The chirity has elected to apply the proi'isions of S¢¢tion I I 'Bagic Financial Instrnmenis, and Section 12 '0ihcr Financial Instrument5 15sues' of FRS 102 to all of its financial instruments. Financial instrumcnls arc recogniseLI in Ihe ¢hariiy's balanc¢ 5hect wh¢n the charity becomes party to th¢ conlra¢iual provisions ofthc instrument. Financial ass¢l8 and liabilitics are off5Ct. Ivith tl)c net amuunls prcs¢ntcd in th¢ finan¢ial statLmcnts, Ivhcn Ihcre is a legally enforce1£ ble right lo sct off the rcco¥niscd amounts and ihcr¢ is an int¢ntion 10 scttlL on a nct basis or to rcalis¢ th¢ a85Ct and settle the liubility sitnultan¢vugly. Ba.sicfiiiancial assels Basic financial asscts. i¥'hich include debtors and cash and bank balanccs, are initially mcasurcd at transaction pricc including transaction costs and are subsequently carried at amortised cost using th¢ ctTc¢tive int¢rc5t nicthod unless ihc arran¥cmenl Lonslltutes a financing transaction, Ivhere the transaction is mcasured at th¢ present valu¢ of the futurc receipis discounted at a markci rate of interest. Financial asscts classified as r¢¢¢ii'able ivithin one year arc nor amortised.
SHINE EAST NORFOLK NOTES TO THE FINAN'CIAL STATEMENTS CONTINUED FOR TIIE I'EAR ENDED 31 MARCII ?0?5 AcLounting piilicie (Continued) Bo.¥iefiiiHiiciffl liahililie.f Basie finanLial liabilitie%, Illlluding crLditors and bank loan.% iniliallv rL'io¥ni.%cd at Iran8&ciion PriLe unle%s thc aangelI]ent LonslllUILS d finan¢inb tlJnbaLtioii, M.hLfL tIIL dLbt insinJiii¢ni 1.% Ill¥a.%ured dl IhL present i'alui of the future payinLnts discouni¢d d( d illiirkct rJte uf intcrL%t. Financi1£1 liabiliiies classified as payablc 'It111n one J'edr LifL nut amurti%ed. Debt inslrumeiiis lre subsequently Larried at amoriised cutst. usiii&tr (l)e etT¢LllI'e inieresl rale Iiieihod. TrLide Lieditors are obligydlions lo pay for ur serviLes tliai hai'e beeii acquired itt ihe ordin¢iry cuurse of operalioii frum %uppliei'%. An)oiii)l% pJydblL' iiie LlilsbiliLd CLirrLni li;Ibilili¢.% if pay'iM¢i)l ib duL i¥'iil)iii 01)¥ yLar ur IL%S. Il. iiol, IhLy are prLSCI)l¢d as non-Lurr¢iii liiibilili¢s. TradL Lrcdilvrs are r¢LVbJlliSLd iiiiliallv ui iransdLtion pri¢¢ ond subsCqULiiIIy ¢asui'cd al amoriisLd cosl usiiig Ili¥ ¢ffLLlive inlirLsI iiiLiliu(t. DL'reL'vxNiliuii offiiiaiicilll lillhiliiie.s Fin4lllLlcil liabililies re derecogiiised ii,hen (lie chari¢y's Lontraclual obligalitrns expir¢ ur are di%Lhdrged or Lai)cell¢d. 'oluntarv Income Unrestrlcted funds Reslrictcd Unrestrlcted funds Restricted runds 2025 2025 2024 21)24 2U24 Donations and giill Short Break S¢rviLe FCLS 25,Y4(1 39,314 (15,260 22,278 43,394 65,672 172,870 172,870 172,n39 172,039 Ineonie from charitablc activities Unr¢stri¢tcd runds 2025 Unrestricted funds 2024 i%urserv Nursery fees LAC Short break fccs Other iniui7)e 246.943 1,887 266,024 4,560 10 248,1330 270,594 Income Irom ini'eslments Unrestricted Unrestricted funds fund5 2025 2024 Interest receivable 2,)14 2,298
SHINE AST NORF-OLK NOTES TO THE FINANCIAL STATEfvIENTS CON'TINUED FOR TFIE YEAR ENDED 31 MARCI.120?5 Raiqlng funds Unrestricted Unreslricled funds funds 2025 2024 Fundraising expen5e5 and f¢es 11.808 11,312 11,808 Charltable 8¢tii'ities Charitable Charitable E¥pendilure Expeilditure 2025 2024 Starr LL)Sts r)cprccialion General runninbr e.xpen%¢s'. Nurs¢ry Siaft-and volunt¢cr ¢xpcnscs Enienainmenl. Irips and tsiitin¥s Toy rcpl4iccn)¢nts and craft matcrials Centre Lo%t.%.' Utiliiies Ccnlrc costs.. C]cning and toiletries CL'nlrc cus(s.' R¢puirb and muiiilLlliinc Ccnirc costq.. Insiirance Small equipmciit pur¥has¢s 253,777 31,152 14,875 397 110 3,871 12,119 23,192 11,933 4,716 4,806 244,224 30.47,8 5.068 588 10,060 21,045 14.054 4,312 360.948 338,814 Share of .¥upport costs (see note 7) 141,325 136.650 502,273 475,464 Anall'sis b). fund Unri%trictid funds Reslricled funds 428.253 74,020 413,372 62.092 502,273 475,464
SHINE EAST NOKFOLK NOTES TO THE FINANCIAL STATEMENTS COINTINUED FOR THE YEAR ENDED 31 MARCFI 2025 Support costs (including goi'ernance cost5) 2025 2U24 Staff costs DepreLiaiion Rccrllitnicnt Professiuiial (Les Telcphonc, intcrnct and Iioitagc )riiiliiig. slalioiicTr aiid plioloccipyiiig Compiiicr soft.are ctc. Geiieral expenbes and unifom) Eqiiipm¢nt hiT¢ SubsLrip¢iuns rfind uil)¢r fees 119,189 125 116,879 877 ?5 340 2,517 3.776 6,497 3,715 2,574 3.1 IS 6.8)5 3,520 )36 1.293 989 1.231 141,325 136,650 Anal J'scd bcti%'L'en Chiiril<ible actii'itieq 141,325 136.650 2025 2Q24 Includes gol'ernance costs of: Indcpcrtdent cxaminers lees TruslLL lind InL'etill¥S LXPLnses orsted fcc Oihcr goi'ernment supporl cosls 1.800 50 220 500 1,500 50 220 500 esl. 2.570 2,270 Net moi'ement In funds 2025 2024 Thc net movemenl in funds is stated after chargin{Credi(1ng)'. Dcpreciation of ow'ned tangible lixed asscts Amortisalion of intai)gFible a55elS 31,152 125 30,478 877 Emploi'ces Thc ai'eragc monthly nuinbcr of ¢mployces during Ihc year w'as.. 2025 2024 P*'umber umber 39 36 There w'ere no eniployecs u.'h()se annual rcmuncration il'as more Ihan £60,000. No Trustee reecii'ed any rcmuncration or expenses durin&T the year. 10
SHINE EAST NORFOLK NOTES TO THE FINANCIAL STATEMENITS CONTINUED FOR TIIE YEAR ENDED 31 NIARCII 2025 10 T4Xation The charity is exempt from tai on income and g)ain% falling ii'ithin seciion 505 of the Ta¥es Aci 19148 or section 252 of the Taxation of C harbycable CIains Act 199? io th¢ exlent that these are applied to its chariiable objects. Intangible fixed assets DatabSe stnd iitbsite C(bSt At l April ?U24 and 31 Nlarch 2025 4,653 Aniorti5ation and inipairnient At l April 2024 AtnorEisation chargFed for tlie year 4,278 125 At 31 March 20?5 Carr)'Ing amount Ai 31 M#r¢h 2025 250 Al 31 March 2024 375 12 Tangible fixed a$s¥t5 L Trnd and Cost At l April 2024 Additions 1,316.612 20,777 84,282 593 1.400.5194 21,37D Ai 31 March 2025 1,337,389 84,875 1,422,2C>4 Depreciation Jnd impairment Ai l April 2024 Deprcciation chargcd in the year 2C)2,184 26,748 64,896 4,404 327,080 31,152 At 31 March 2025 288,932 6t).300 358 ?32 Cirrying aniount At 31 March 2025 1.048,457 15,575 1,064,032 A¢ 31 March 2024 1.054,428 19,385 1,073,813 13 Dcbtors 2025 20?4 Amounts falling due i>ithin one )'ear: Grants and fees receil'able Prepayments and accrued income 2),383 4,651 25,349 4,326 30,034 29.675 11
SHINE EAST NOIiFOLK NOTES TO THE FINANCIAL STATEMENTS CONTINUED FOR TIIE YEAR ENDED 31 MARCII ?0•5 14 CreditDrs: amounts falling due i%ithin i)ne year 2U25 2024 Oiher tayation and social .%ecurity Trad¢ LILdilurs Oihcr cr¢ditorb Accrn<?Is clnd deferred income 5,723 2,460 877 22,478 5.509 4.690 851 50.247 31,538 61,297 I S Restricted funds Tl)e rcsrri¢t¢d 1.undq of ihe charity coniprise Il)e iiiiexpcnded balances i)f don471ions and byrant.% held 011 trust subject to 8pccilic conditian.s hy dL)nors as i() hoi¥, they may he used. l¥loi'onicnt in fund5 IncomiiiE ResourL¢S r¢snurco% expendod Tronsf¢r$ IlJlan¢t Jl 31 Ilareh 21IZ.S ,IprÈl 2024 Biiilding Fund A Ilebtriil¢d f)AF Fund TliriN'¢ Praclioiier Fund Transp()n Fund Oiilside Areas bund IPilds Fiind Tesco 141u¢ Token Fund Ind£)orlC)utdoor Chairs Fund Proje¢ivr.% & Slide% b und Short Br¢¢lks Subsidiary Fund NC,'F Hard%hip Fund 947,698 16,560 8,037 1,478 3,817 600 (26,741$) 920.950 9,556 13,650 5.000 (18,9351 11,448 (24,485) 194()1 13,735) 529 52 600 1,125 1,468 1.125 4,000 489 6,250 ¥.¥oo (2,5321 (489) (4,24()1 (9.117) 2,004 317 978,190 39.314 {74,0201 {7,170) 936,314 16 Unrestricted (und5 The unrc%lriLILd fund.% i)fihL Lhdrilj. comprisL th¥ ui)IxpLndid bulan¢i'% (If dvi)(Ilion% dnd gr21 nls '1)iCh arc Iiot SLibjeLI In .%pecific condition.s hy donoi's nd gTraiitors as lo hoi¥. Ihey mic y bc iised. TheNe iiiclude d¢sigTI)471cd lund5 IN.Iiicli liave b¢cn s¢t aside out of unrc5trictcd fi]Iids by th¢ tru5tces for specific piirposes. At l April 2024 Incomlng resource$ Resource5 eipcndcd Transfcrs At 31 Illarcli 2025 CiBR Fund Unreqrricied Buildiiig Fund B Uiir¢slriLted G¢ncral funds i 00.ooo 20.888 195,502 i 00.1100 {20,777) {419,?84) 450,160 7,170 233,548 316.390 450,160 (440,061) 7.170 333,659 12-
SHINE EAST NORFOLK NOTES TO THE FtNANCIAL STATEMENTTS CONTINUED FOR TIIE YEAR ENDED 31 MARCII 2025 16 Unrestricted Cunds (Continued) Prei'ious year: At l April 2023 Incoming resthurce.% Resource5 eypended Transfers At 31 larch 2024 GBR Fund Unr¢stricl¢d Building Fund B Unrcstricted GenLral funds I nn.oon x(I,000 84.24) 100,000 20.888 19i.502 {59.112) 1365.572) 467.209 9,620 264.245 467,209 (424.684) 9,620 316,390 17 Anal}'sis of net asset5 botiveen funds Unrestrictcd funds 2025 Restricled funds 2025 'lotal 2025 At 311I14rch 2025: Inlangiblc fi.xcd assets TangFiblL nSS¢ts Current asS¢ts/lliabilitics) 250 143,081 190,328 250 1,064.n32 205,691 9?0,951 15,363 333,659 936,314 1,269,973 UnrLstrictcd funds 2024 Rcstrictcd funds 2024 Total 2024 At 31 Nlarch 2024: Intang?iblc li.xcd aSbCts TJn¥iblc abbCIs Curr¢nt ass¢tsl(liabiliiics) 375 126,115 189,900 375 1,073,813 220,392 947,698 30,492 316,390 978,190 1.294,580 18 Summary of funds Gencral Fund - Unrestricted Balance of opcrating surpluses Carried foN'ard. CIBR Fund - Unr¢srri¢t¢d Contingency rescrn'e set asid¢ ro carry th¥ Charity for 6 monihs if fundin income ccascs. Biiilding Fund B - Unrestrictcd Funds dllocaicd for the nell. building5 CXtensioi?s and alterations. Building Fund A- Restri¢i¢d Funds raised for the original building project, annual property depreciation charged agyainst it. Scnsory Equipment Fund Funds designated for financing scnsory equipTncni. DAF Fund Funds proi'ided 5pccifi¢ally for Disability Access Fundin 13-
SHINE EAST NORFOLK NOTES TO THE FIINIANCIAL STATEMENTS CONTINUED FOR TIIE I'EAR ENDED 31 MARCII ?025 18 Summary of funds (Continued) Thrii'¢ Practitioner Fiind Fund% proi'id¢d S¢]riCall5, for funding the Thrii'c pructilioncr SLrvi¢L. Outsid¢ Areas Fund Funds proi'ided SPLCitically for funding out.%ide areas ali¢rations and improvements. Transport Fund Fund.$ pr(ii'ided lur transpoti Losls <illoivinb fdmilies io acLess Shine if no oihcr tranqport iirrang)enienls ar¢ possible. Short Ilrcaks Subtsidiary Fund ¢xtra Short Break sessions for familic.% ivith a ghvri-lem) exira ne¢d. IPads Fuiid Funds specilically fi)r purchasc of IPad.q. NCF H£1rdship Fund Fundq proi'ided specifically lor supporting Ihc communiiy oi'er ll'inler. Tesco Blue Tuken Fuiid Funds specifically for Shine bpvrls, Sensory & movement aclivi(ies & resourLes. Ind()orlC)utdoor ChlL irs Fund Funds pri)I'idcd %pcciflC<llly for spccialiliy nursery seating. l)roj¢ilor5 & Slid¢s Fuiid Fiin(Is proi'idcd SPLcificall)' for tl)e purLI)ase ofmaihnios cquipincnl. East Lodst Trooper.5 Fund Unr¢slricted funds raised to purcha5c Chribimas prcscnls for scTr'i¢c us¢rs. 14-