Compxay r¢glstratlott fftumber 5405276 IEttgl•nd aod W#les) Charity registration Dvmber 1111097 {F.ngl*nd Ivfilesl SHINE EAST NORFOLK ANNUAL REPORT AND UNAUDITED FINAN TATEMENT FOR THE YEAR END D 31 MARCH 2026 SHINE EAST NOIiFOLK LEGAL AND ADMINISTRATIVE tNF RNfATIO Trustees Nlrs G Budworth hlts D Nottage Nlrs D Kightley Mr P Bu5sey MTS W. CtsDDell D Derbyshire Irs R Nliddlewn Mrs K Gre). Mrs L Tunaer Setret•ry MT P Bussry Cb#rity 1111097 Compgny number 5405276 Pylttclpal Address Alpha Centre Alpha Road GREAT YARMoimi Norfolk NR31 OLG Reglstered offlet Alpha Centr¢ Alpha Road GREAT YARMOUTH Norfolk NR31 OLG IDdepelldeTrt tX*Ddner WAveney Aeeountsnts LimiteA Tl&8 Newman & Co Chartered A¢couftt8ttts 7 Huttga B¢¢¢les Suffolk NR34 9fT SHINE AST NORFOLK CONTENTS Page 'I'rusiees' repoft Independent exarninee5 report Si&tement of financial activities Balan¢¢ she¢t Notes to the finaneial sthtemettts 6-14 SHINE EAST NORFOLK TRusfEES' REPORT INCLUDING DIRECTORS, REPORT FOR THE AR ENDE 31 MARCH 20 The truslees present their annual report and fJDancial 5taternents fortheyeaT eDded 31 m￿Ch 2026. The financial statemenis have been wepated accordat)¢e with the a¢countin8 ptslicies set out Dot¢ I to th¢ finan¢ial statements and comply with the charity's qovernin8 documen4 the Companies Act 2006. FRS 102 "Thc Finthcial Reptsrting Slartdard appli¢abl¢ in th¢ LTK and Republi¢ of Ir¢lat)d' and the Charities SORP "Accourtting and Reporting by Charities.. Statement of Recommended Practice applicabl¢ to ¢h8riii¢s preparing their a¢counts in xcordan¢e with the Financial Rep)rting Srandard applicable in the UK and Republi¢ of Ireland IFRS 1021". ObJeetfve5 *nd *cliYltle8 The Charity's Objects are spe¢Tficalty restrided to the folloThing'. To relieve alld promote the welfare of cbildren and young people tsp to the 8g¢ of 25 iDcludin8 in particular. those with spttial or additional needs *ising from ment21, ￿YsICal, b¢haviour31 or educational difficulties and residing ID and withitt the Norfolk And Waveney area", by providing cwe, advice. and short bTeak$ for said children. In order to ￿hl¢ve its aims, The Charity provides.. Respite Care., On¢ to On¢ support. Youth Club; Nurs￿. and Holiday Play s¢hem¢s,' tO8ether wÈth support Services. Followin8 a restructuring in September 2021, thes¢ are sthff¢d by a Senior Manager, Finan¢¢ Officcr l Deputy Centre Manager.. Nursery Manager. Thrive PraciiiionLY' hnd Admin Assisthnt. Publi¢ bengfii The trustees have paid due regard to 8uidance issued by th¢ Chority ConwhissioD iti thiding what xtivities the ¢harity should undenake. Achleyemellts p¢rfom*nte Significanl a¢iii,liies ¢7nda¢hiei*menis ogulKti objec1￿$ The Centre hos continued to provide it's ￿val servi¢es' maintained to a level to keep within available finartces. The Cetltre continues to be us¢d for the purp03e of Short Breaks a¢¢iviiies; Day Nursery. and othLY related a¢tivities. Planning pemiission has been obtained from the lo¢al coun¢il for the plonned major building aiter•tions l &Jditkons. Th¢ Thrive Approa¢h has been embedded into the ethos ol. Shine across ail aspects of the provision. A ddail¢d report of a¢rivities 15 published sep&ately. Copies are avoilable on requem. FIDgDtial review The outcosne of an overall deficit of £62,461 (previous year deficit of £24.6071 was largely expected from the Bud8et that W8$ in place for the financial year. as this included hh8her repair and maint¢nance costs than nornial of £25.76], largely for the new Cabin but also &s the buildin8 15 Tho lon8cr 'new' and equipment ocwionally breaks4own. The orgaftisation is in￿tasinglY r¢liaTht on a dedicated effort from Staff. Volunleus and Trllsttts, ¢0 enable the Charitv lo benefit the young p¢opl¢ in the community it is here to serve. wthich stems from the e¢onomi¢ ¢limat¢ leadin8 to more diffi¢ulties ￿1th fund-raisin8 along I￿1th ever in￿&$Ing complianee and 5afeguardhn8 requirem¢nts. The result includes Fund-raLSiTh8 income of £78.310, the bulk of *thi¢h was 8eTherated by a prof¢5sional fundraisers. The Cabin pwchased in the year for £37,21)O has now been fitted otrt and is re&lv f￿ use and will el￿ble extrd SUPPOrt opportuniiies. The Designated Gener￿ Contingency Fund r¢mains at £I¢X),000 wthi¢h is held in ShortTenn interest bearinq deposits. Reserves pollty The Tru5tce's policy LS to maintain sufficient funds for thc replxement of equipmen¢ and to finance operations for at le&%t 6 month5. To this purpose the General Reserve current]y stsnd5 at £I￿,{M￿). IAi'e$imenipollt Investment poliey i lie l FU8tée$ inves￿EnTprif￿s￿￿rt"￿-{wtsl w owflJ Iusk #natysl$ Operational risks ar¢ routinety" addressed by the manager and her assÉstant and exh child receivcs a personal risk 85sessment &s standard procedure. All ￿aff are subjed to Griminal rKord checks. Risks aSS￿l8t¢￿ the building are addressed as part of the bu51ding project in Conjunrfion with the ardLSte¢ts 8Dd builders. SHfNE EAST NORFOLK TRUSTEES, REPORT tNCLUDING D￿cTORs, REPORT cowriNUED FOR THE YEAR ENDED 31 MAiiCH 20?6 Struetiire* eovern&n¢e aud mAnagtnle￿t Shine (East Norfolkl is a Re815tered CharTtable Companv- limited by 8uaf8Dtee. The liability of members is limited to a m&Kimum of £10 e4ch. Its governing document 15 its Memoranth]m a[￿ArtiCI¢S of A5$0ciaÉion" revised 27th fvla>' 2014. Trustees *Ad Dlrt¢tors The tn]51ccs who setved during the year and up to the dale of sigttthre of the financial 5taternents We￿. Mrs G Budworth Mrs D Nottag¢ Mrs D Kightley Mr P Bus5ey Mrs W Connell Mrs D Derbyshir¢ Mrs R Middleton Mrs K Gr¢y rs L Turner Recrnilmeni athlappo1nime￿ oftrwiees The following serv¢d as company dire¢tors during th¢ yw. Mrs G Budworth Mr P Bussey Mr5 D Kiglltley Mrs W Connell (Resi8ned 20 Febnwy 2026) Committee membets and Directors are apwinted aThrtu￿ty * the Annual Genernl M#tin8 in a¢￿[dart¢¢ with the Articles of As50Ci8tion. The C¢xtLmittee the power to cw a Trustee w fill a Va¢￿¢y. Th¢ Charity operates a forn1￿ InductÉon program for new Trustees which in¢lud¢s; meetiti8s with GU￿¢nt trustees and th¢ Senior manager,. a tnistee pack of previous mtnuies. Aceounts, business plans, ¢od¢ of eondu¢L eligibility d¢clgTatio] memorandum of understanding, organisation hisl(pry. stsffing 5tTudwe 8nd wrrent activities. Independent eiamkner Waveney Accountants Limited were ¥pointed as independent exthiner to the c4)mpany aDd a resolution proposing that they b¢ re*?point¢d will be put at a Genera] Mtttin& The tn￿te¢s. report approved by the Board of Trnstee& Mrs D Kighil¢ Thist¢¢ Ir P Bussey Trnst¢¢ Date.. 13 SHtNE ST INDE ENDENT EXAM￿R's REPO I report to the ttustees on exgmination of the fin8neial statements of Shine (EastNorftslkl (the chartty. J for the Jear ended 31 Nlarch 2026. Re5ponsibilitie5 and basis of report As the trustees of ihe Ch￿lty {and also tts directors for the purposes of ¢ompanv lawl, you are r¢sp)nsible for the prcpaTatton of the financial statements in accordance with th¢ requiremenLS of the Companies Act 2(M)6. Hawng satisfied m)"s¢lf that th¢ fJnan¢ia] sts¢ements of the charity are not required to be audited under Part 16 of the Companies Aci 2(k06 and are eligible for independeni examinatio￿ I re￿rt in JYspKi of rn). exatnÉnation of the ¢haTiry'S fjnancial statements carried oui llnder section 145 of the Chariiies Act 2011. In caming out m}. examination I hav¢ followed the Dir¢ctions given by th¢ Charity CoMmi￿10n se¢tion 14515Xbl of the Chariti¢sA¢i 2011. Indeptndettt ex*mlller'$ gtatemeD* Sin¢¢ the chority's gross income ¢x¢eeded £250.0￿. the independent examiner must be o member of a body lis¢ed in section 145 of ihe Choriti¢s Act 2011. l confimi thai l aTn 4uatified lo undertake the examination because l am a member of ICAEW. which is one of the listed bodi￿. I have completed my examination. I confirm that no matters have come w my *lentiOn in conneciion with the examination 8ivin8 mc cause to bclkcvc that in an). material respect.. a¢couniing records were not kepi tn respect of the ¢b8rity ￿ wequir¢d by 3￿tIOn 386 of the Companies Act 2006. the financial siaiements do noi accord with those record5.' or the financial statements do not comply with the a¢¢ountin8 requirements of section 396 of the Companies Act 2006 other than any requirement thal the fuhancial s¢atcments give 3 tn]e and fair view, which is not o matter considered as part of an independeni examinaiion. or the financial stat¢m¢nts hove not been prewed in accordance Mith the Meth￿4$ 8nd principles of the Statement of Recommended Pra¢li¢¢ for accout)ting and reportin8 by charities applichble to ¢harities preparin8 their flttancial sratem¢nts in accordance with the FiTh8ncial Reportin8 Standard applicable irt the UK 8nd Republic of Ireland (FRS 1021. I have no coneem$ and have ¢om¢ Kross no other matters in ¢onnettion with the examipation to whi¢h attention shnuld be drawil in this report in QTder tg ¢nable a proper uTrJer5￿AdIll8 of the fin￿￿la1 sthtements to be reathed. W#veney Ae¢outst#nts Llmlted Tlas Newman & Co Ch8rt¢red Accountants 7 Hun8ate Beccles Sufftslk NR34 9 SHINE EAST NORFOLK STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2026 Ilnrestrl¢ied Restricted fvtyds fund5 2026 21126 Tothl ITNrestrlcted funds 2025 RestrStttd nds 2025 Tot81 2026 21125 Notes IDcome from: Donations and legacies Charitable activities Investments 213,805 223,147 1,803 41Y36 256.791 223.147 1,80J 198,816 248.830 2.514 39.314 2J8.130 248,830 2,514 TutAI In¢ume 438.755 42.986 481.741 450,160 39.314 489.474 EJpendlture 00: Raising funds ch￿itable a¢tiYitses 13.569 465.373 13,569 530,633 11.808 428253 11,808 502,273 652 74.020 To¢41 exp¢ndityr¢ 478,942 65.260 544.202 440,061 74,020 514.081 N¢t theomel(expendlture) (40.187) {22274} (61461} 10.¢)99 (34,706) {24,6071 Transfers between fijnds 4.784 (4,7841 7,170 {7,170) N¢¢ mov¢ment ID funds (35,4031 (27.058) (614611 17,269 (41,8761 124,6071 Rec¢nelll#tffioll of funds: Fund balantts at l April 2025 333,659 936J14 1269,973 316,390 18.190 1,294,580 Flllld balances at 31 Manh 2026 298256 )9256 1.207,512 333,659 936.314 1,269.973 The statement of financial ￿1VIll¢S in¢ludes gains ond Ios5e5 rewised in the y¢ar. All in¢ome And expenditure derive from ¢ontinuin8 &etiVities. SHINE EAST NORFOLK BALANCE SHEET AS AT 31 MARCH 2026 2026 2025 Notes Flxed assets Intangible assets Tandu ble as5eis li 12 2,750 1,089.120 250 1,064,032 I,IYJl,870 1,064,282 Cllrrent •ssets Debtors Cash at arld in h￿d 13 30,530 118.567 30.034 207.195 149.097 237,229 Credltors: aDJouDts falling due withlD oAe year 14 (33.4551 (31,538} r4et current assets 115,642 205,691 Total •ss¢ts l¢Js curnnt Il•bllltl 1,207,512 1,269,973 Tbe fullds of tbe ¢b*rlty Resiri¢ied income ￿ndS Ur￿lriCted fvnd5 15 16 SYJ9,256 298256 936,314 333,659 1.207,512 1,269,973 Th¢ company is entitled io the ex¢mpiion from the audit rquirtment contained in section 477 of the Companies Act 2006, for the yeor ended 31 March 2026. The directors acknowledge their respo￿%￿bilItieS for comptyin8 Thith the rwuirerneDts of th¢ Companies Act 2006 with respect to accountlTh8 records and the prepaE8tion of fIDa￿la1 st*m¢llts. The m¢mbers have not rwuired the company to obtain Itt audil of its fmfneiaj statements for the year in question in ￿ordanCe with section 476. These financi￿ statements bavt E¢en prepared tn a¢¢ordantt with the provisions applicable io companies 5ubje¢t to the Small companies ￿81Me. Th¢ finan¢iab statements ￿¢1¢ approved by the trustees on. !.b . Ir P Bussey Trnstee SHENE EAST NORFOLK NOTES TO THE INANC AL TATEMEN Foli THE YEAR ENDED 31 MARCH 2026 Accounting policies Cb*r&ty iDformatioD Shine IE&8t Norfolk) is a private company limited b). 81]arantee it)corpordted ID England and Wales. The registered office is Alpha Centre, Alpha Road, GREAT YARhIOUTH. NorfolL NR31 OLG. l.l B#sls of preparatlo The financial strtements hav¢ been prepared in a¢cofdanc¢ with th¢ ch8rilY5 governing docllmenL the Companies ACÉ 2006, FRS 102 "Th¢ Fin8Dcial Rep)rting Sthndard applicable in the UK and Republic of Ireland" and the Chatiiies SORP 'A¢¢ounting and Reporting by Charities.. Swement of R¢¢ommend¢d Practice applicable to ch8rttiCs preparin8 their Counis in ac¢ord8nee with the Financial Re￿rting Standard appli¢3ble in the UK Republic of Ireland {FRS 1021" The charity is a Publi¢ Bm¢fit Eniiry as defined by FRS 102. The chariry has tak¢n advantsge of the provisions in the SORP for charitie5 notto prerAre a staiement of e&sh ftow$. Tbe financial $￿ements are prepared in sterlin8. which ts the fiw¢tioDal cU￿¢1￿Y of the charity. Monelary amounts in these financiat statements are rounded to the nearest £. The financial sts¢em¢nts have been prepar>J under the histOriC41 CO￿ convention. The principal 8ceoun(in¥ policies adopted are set out below. 12 GolDg ¢on¢¢rD At the time of approving the financial staterneDts. th¢ tntst¢¢s hav¢ a re&lon￿le expe¢lation thu the Chgsity has ?￿cqUa resources to ¢ontinu¢ in OP¢Ta¢i0Tr81 eX1￿¢n¢t foT the foresttable fikn. Thus the tn￿¢¢¢3 continue to adopt the 8oin8 concem basis of ￿coUntIng in preparing t￿ fina￿la] Sthkments. 1.3 Chlrliable fullds Unrestric(ed funds ar¢ available for use at the di$￿et10n of the trusrees in fiutherance of their charitsble objectives. Designated comprise funds which have b¢¢ll sd &%ide ai the dixretion of the trusiees foT specific purposes. The purposes and uses of the desi8tMted fitttds are set out in the notes to the fmanciai statrments. Restricted funds art subjeci to specific conditions by donors or 8fdn¢ors as to how they m&y be used. The purposej and uses of the Testricted fvnds are in the notes to the finaneial slatements. 1.4 ID¢ome Income is rec¢)8nised when the Charity is leg￿ty entitled to it afttt 8ny perfoThnaD¢¢ conditions have been nJeL ihe mount$ ean be measured reliably. and il is probable that ineome will be rettived. C&8h donations are rtcogthistd on receipL Other donations are reCOgnts￿ once the charity has ken notiftcd of the donation, unlcss perforniance conditio￿5 require deferral of the amouDt. Itlcome ￿ recoverable in relation to donations received under Gift Aid or deeds of coveDatkl is reco8nised at the time of the donation. 1.5 Expe￿dIt￿re xpenditure is re¢o8Thised ottce tbere is a Itgal or tOnStru¢tive obli8ation to traDsfer econornic ben¢fit to a third party, it is probable that a transfer of eCO￿Ornic bcnefEts will bc required in 5ettltmenL wyd the amount of the obligation ¢an be me&sur¢d reliably. Expenditure is classified by activilv. The costs of each activity 8Te made up of the total of direct costs and shared ¢osts, mc uaing support costs Envo Ing ex actsvity. Lrect costs attn uta e to a are-aTrn "" oca directly to that activtty. Shared costs wbieh c4)ntribute to more than one actÉvtty and 5UPPOrt costs which are not attributable to a single &ciivity are apponion¢d benveen those a¢tivities on a b&sis cotjsistent with the use of resources. Central staff costs are alli)caied on the basis of tJm¢ SP¢llL and depreciation charges ar¢ allocated the portion of the asset's us¢. SHINE EAST NORFOLK NOTES TO THE FINANCIAL STATEMENIS CONTtWED FOR THE YEAR ENDED 31 MARCH 20?6 Aceomntlttg polleles {CoDtiDlled) 1.6 Intsngible fixed Assets otker goodv/iU Intangible as5Cts acquired separntel}' from a business are recognised at cost and 8Jr subsequently measured &t cost less accu]nulated amortisation and accumul#ted impainnent losses. Intangible assets a¢quiTed on business ¢otnbinwioDS are recogDi5ed separ*elJ from 80(yhvill at the a¢quisition date where it is probable that the exprdcd fthrc cconomic benefits are attribu¢ablt io the &%sel M'ill t]ow to the ¢niity attd the fair va]ue of the assrf can be measurcd rcliabty. the intsngible a55et arises from or oiher legal rights; and the intangible asset is Sep￿able from the entity. Amortisalion is r¢¢ognised so as to ￿rIte the cost or v8]uatioD of assets less their residual vaiu¢s over their use￿] lives ou the followitsg bases: DY4tabase 8md website 25% Strai8ht line 1.7 TAttglble flxed assets Tangible fLx¢d wets ar¢ initially mwured at cost and subsequendy mwured at cost or va]uatioTh. net of depreeiation and any impwrni¢nt losses. Depreciation is re¢ognised g) ￿ to ￿TIt¢ off the CO￿ or ValU￿10n of assets less their r¢sidual va]ues over th¢ir usefvl lives on the followin8 bases: Land and buildings Fixtures and fittin85 Not depreciated 124/0 siraight line 15%& 33¥• Reducing bAlanc¢ I & 25Yfj Swaight line The gain or loss arising on the disposal of an asset is deterniined as the difference itheeA the sale proceeds and the ¢Offjithg value of the ASSe( and is recO￿ls¢d in tht staternent of f￿ancIal a¢tiviii¢s. 1.8 Cash Alld eash equlv*letsts Cash and ¢ash equivolents include ¢a5h in hand. deposits held at ￿11 ivith bank5, other short-tem) liquid investments ivith original Ma￿lItieS of thr¢¢ months or les& and bank overdrafts. Bank overdrafts are shown within bDtTowin8s in cu)Tent liabilitles. J.9 FlngD¢l*l Instrnments The charity h&8 elected kn 4)ply the provisions of Stttion I I 'B&sic FitharKial InStn￿ents, Ind Section 12 '0ther Financial Inslrum¢nts Issues. of FRS 102 to all of its fJnan¢ia] inthments. Financial itthments are reeognised in the Ch￿ltyS ba]allce she¢¢ when the charity becomes paty to the contractual provissoL% of the jLstn￿ent. Financial 85s¢ts and liabilities are offse¢ with the 8m¢Jmts presentrd in the financi￿ siatem¢nts. when there is a legally enfor¢¢able right to s¢1 off the re¢ogllised amounts 8ud theTe is all intention to settle on a net b￿1$ or to realise the ass¢t ODd settle the liability simultaneously. Basicfinwic¥al assets Basic financia] assew wbicb include debtors al￿ cash and b8nk balan¢e& ar¢ initially tneasura at transaction pri¢e including transaction ¢osts and are subsequtlltlj" carried at amortised cost using the effcctivc interest method unless the arranDernttLt COT15titutes a finanring transactio￿ where the transaction is measurnl at the present value of the future recotpts.dl￿0U￿t￿I￿1kn￿￿rket￿at￿oft￿trejt.-Fl[￿￿fts￿￿3s¢tsek￿lrtt4F￿￿Tts*iVIble withiTr8ne YOQT are pot gmorti&od.. SHINE EAST NORFOLK NOTES TO THE FtNANCtAL STATE FOR THE YEAR ENDED ARCH 2026 AceountiBg policit$ (Contlnued) BaslcJ7nI￿clalllUbll1tles Basi¢ financial liabilities, in¢luding Cr￿[¢015 aThd bank loans are initially recognised at ¢r8nsa¢tion prs¢e unless the arrangement constitutes a financing tianSactio￿ where the debt in5trurnenl Ès mcasured at the preseni value of the future payments discounted at a M￿¢1 rate of interest Financial liabilities c]￿51fied as pay&ble within one Ye￿ are not amortised. Debt instruments are subsequenity carricd at amorti5ed cosL ￿Sing the effective intcrest rate method. Trade ¢rediiors 8r¢ obligations io pay for goods or services that have acquire4J in the ordinoyy course of operations from suppliers. Amounts payable are classified &8 CUErent liabiliti&s if pavment is due within one yeat or less. If not, they are presented as non-¢urTent liabilitkes. Trade creditor5 are r￿08￿15¢d initially at transaction pritt and subsequenily rneasured ai amortised com usin8 the cffcctiye interest rnethod. Finartcj￿ liabillties are dereco8niwJ the ¢h8rity's contractt￿ obligations expir¢ or are dischar8ed or cancelled. Voluntsry in¢om¢ Unrestrlct¢d Restrlfted funds Unrestrlcted Dds RestTltted bjbds Total 2026 2026 2026 2025 2025 2025 Don&tions and gifts Short Break Smice Fees 35J24 42.986 78J10 25,946 39.314 65,260 178,481 178.481 172.870 172,870 ID¢ome from fharl¢•bl¢ •cttvltl¢s Unrestrleted Unr¢strleted llds 2025 2026 Nursery Nursery fees LAC Short break ftts 220,I06 3,041 246,943 1,887 223,147 248,830 Income from investmuts IlnrestrReted UDrestrieted 2026 2025 Inter¢st ￿CeIvable 1,803 2,514 SHINE EAST NORFOLK NOTES TO THE FINANCIAL STATEMENTS CONTfbiuED FOR THE YEAR ENDED J I 2026 Ratslng fuDds Ullrestrkted Unrestrlcted funds 2026 2025 Fundraising expenses and fees 13.569 11.808 13,569 11,808 Chayltabl¢ *¢tlvltles CILgritable CbaritAble Expenditurt Expenditure 2026 2025 Staff costs Depreciation General rnnnirt8 exF￿Se$.. Nu Staff and volunteer expenses Entertainment, (rips and OLrtin8S Toy replaeem¢nts and crnft materials Centre costs.. Utilities Centre costs.. Cleatting and toiletTi¢S Centre Msts.. Rtpaits and maintenance Centre ¢osts.' Insurart¢e SMAII equipment pwchases 275.686 30.628 4.588 621 200 4,146 10,610 25.978 25.761 4,985 264 253,777 31.152 14,875 397 110 3,871 23,192 11,933 4.716 4,806 383.467 360.948 Share of support costs (see note 7) 147,166 141.325 530,633 502,273 An￿ysts b). fulld Unrestrided fwids R¢stricted filt 465,373 65260 428,253 74,020 530.633 502,273 SHINE EAST NORFOLK NOTES TO THE FINANCIAL STATEMENTS FOR T AR ENDED 31 MARCH 2026 Support tosts {Rtttludffittg gOVer￿n¢t tosts) 2026 2025 Staff Costs Depreciatio Professional fees Telephone, internet and postage Printing. stationcry photO¢OPyiti8 Computer sofhvare C￿. General expenses unifonn Equipment hire Subscriptions and otheT ftl to its chAritable objects. li IDtangible r￿ed 2M¢t$ DatAbtse #Dd 'tbsSte Cost At l April 2025 Additions- 5eparatety acquired 4.653 3.500 At 31 Majch 2026 8,153 Amortlsatlon aDd ImpAiTment At l Apnl 2025 Atnortisation ¢haryed for the year 4,403 1,000 At 31 MaTch 2026 5,403 Cirryltsg Amount At 31 Marth 2026 2,750 At 31 March 2025 250 12 T*n¥ble flxed Agstts IADd FIAtw¢¥ Ind bulldinv fiitlnp Tot*1 Cogt At l April 2025 Additions 1,337JSY* 37200 84,875 18,515 1,422,265 55,715 At 31 March 2026 1.374.590 103J90 1.477,980 Depreel*tloD *nd impairment At l April 2025 Depreciation eh8r8ed Én the yesr 288,932 26,748 69.300 3.880 358232 30,628 At 31 March 2W26 315.680 73,180 388,860 Carrying Amount At 31 March 2026 ,058.910 30.210 1.089.120 At 31 Mar¢h 2025 1.048,457 15.575 1,064,032 11 SHENE EAST NORFOLK NOTES TO THE FINANCIAL STATEMENIS FOR THE YEAR ENDED 3 1 MARCH 2026 13 Debtors 2026 2025 Amounts falling due within oDe year: Grants and fees r¢ceivabl¢ Prepal'ments ars0 accrued income 27.125 3,405 25,383 4,651 30.530 30.034 14 Creditors: Amounts falling due vlithin ont yt8r 2026 2025 Other ¢￿tIOn and social Security Trade creditors Other Creditors Accruals and deferred I￿ome 7.521 1.380 887 23,667 5,723 2,460 877 22,478 33,455 31,538 IS Res¢rl¢ted f4nd$ The r¢$triet¢d fvThds of th¢ ¢harity gynpris¢ th¢ wKxpend¢d bJlan¢e5 of dondiony and grants h¢ld ort trust subject to sp￿]riC ¢onditions by donors as to how they may be use Movement l) fuDds B￿1￿¢¢ at IAprll 2025 Tr*thsfers *l*nct it 31 March 2026 r¢￿urt¢S exptTrded Building Fund A R¢strirt¢d DAF Fund Thrive Practiorter FtsDd Tiansp)rt Fund Outside Arw Fund IPads Fund Te3co Blue Token Fund Indoorloutdoor Chatrs Fund Short Breaks Subsidiary Fwid Outside Building Futsd 920.950 9,556 (23,977) {1.604) (28,636) {1971 896,973 7,431 8.442 25.000 18,9631 3,636 529 82 332 182} 600 432 1,468 2.020 1,125 1,468 2.(x)4 375 11,068) 1.000 8,169 1984) 18.7941 625 936.314 42,986 (65.2601 14.7841 909.256 12- SHINE EAST NORFOLK NOTES TO THE FtNANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 20?6 16 Ilnrestricted funth The unrestricted funds of the charity ctsmpri5e the UDexpended bafan¢es of donattons gmd grants M'hich aTe noi subject to specifi¢ conditlODS by donors and grantors &5 io how the> mav be used. These include designated furlds which have been Set aside out of Unrestrict￿ fi]nds bv the trustees for specific purposes. At l April 2025 IDcoThiDg resourtes Rtsourcts expended Trin$fers At 31 l¥larch 2026 GBR Fund Unrestricted Building Furhd B UnTcstricted General fvnds 100,o(M) 100,000 233,548 438,755 (478.831) 4.784 198,256 333.659 438.755 (478,9421 4,784 298.256 Prevloyj year: At l April 2024 Resowr¢es txptllded Tr*n5fers At 31 March 2025 GBR Fund Unrestricted Building Fund B Utwestricted General funds 100,ow) 20,888 195.502 loo,000 {20.777} {419284) 450.160 7,170 233,548 316390 4SO.160 (440,0611 7,170 333,659 17 Analysls of net aJJ¢ts betw¢eb fmn Vnrtstrk¢ed Dds 2026 Rtstricted funds 2026 Tot*1 2026 At 31 MAreh 2026: Intangible fixed assets Tangsble assets Cwrent &S5eWlliabilili¢sJ 2.750 192,147 103J59 2.750 1,089,120 115,642 896,973 12.283 298.256 909.256 1,207,512 IlnrtstTltted ds 2025 Restrided uds 2025 Totsl 2025 At 31 March 2025: IIdztJgiblv flxrtt 455rtr - Tangible &ssets Current &ssetsl(liabilitie5) 143.081 I￿,52¥ 920.951 15.363 1,064.032 205,691 333.659 936.3 14 I,269:973 13- SHINE EAST N NOTES TO THE FINANc￿L STATEMENTS c0ErtINL￿D FOR THE YEAR ENDED 31 MARCH 2026 18 Summgry fyf fmthds G¢ner81 Fw)d- Unrestricted Bai8nce of otthttng surpluses carried forward. GBR FuYJd- Unre5triL*ed Coniing¢ncy resttrt set aside to Ca￿}. the ch￿1￿ for 6 months if fundin￿ income Building Fund B- Ut)r¢stri¢ted Funds alloeated for the new buildings exieDsions aDd alternti¢)ns. Building Fund A- Restricted Funds raised for the original building wojetL ojmual prowty depreciation Charged against it. Sensory Equipmeni Fund Fund5 d¢si8nated for finan¢in8 sensory equipment DAF Fund Funds wovided SP￿¥fiCal￿ for DisabÉlity Awes5 FundÉng. Thrive Prdctitioner Fund Furwjs provided specifically for fundin8 the Trive Prnctitioner s¢rvic¢. Outside Areas Fund Funds pyovided specifically lor fi￿dIng outside ￿ta$ alterations and improvements. Transport Fund Funds provided for transport costs a]lowing fwnili¢s lo acces5 Shine if no other transpon arrangements are possible. Short Breaks Subsidiary Fund Funds exlra Shon Break sessions for families with a short.tem] extra ne¢d. IPads Fund Funds specifically for purchase of IP&ds. Tes¢0 Blu¢ Token Fund Funds speeifieaily for Shine sms, SeDs0ry & movemeThi activiiies & resources. IndooTIOutdoor Chqirs Fund Funds provided speeificalty for 4xcialilty nursery sea(in8. Outside Buildin8 Fund Funds wovided SFrtific31ty for the financing of new cabin equipment and r¢sources, a]ong wtth the associated outside area renoTrMtioii. 14-