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2022-03-31-accounts

A company limited by guarantee and registered charity

Trustee report and financial statement for the year ended 31 March 2022

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Structure, Governance and Management

The Trustees (who are also directors of the charity for the purposes of the Companies Act) present their Annual Report together with the financial statements of Sunlight Development Trust Limited (the company) for the year ended 31 March 2022. The Trustees confirm that the Annual Report and financial statements of the company comply with the current statutory requirements, the requirements of the company's governing document and the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" issued in March 2005.

Constitution

The company is registered as a charitable company limited by guarantee; it was set up by a Memorandum of Association on 31 January 2006 and registered as a charity on 13 October 2008. The charity number is 1126266 and the registered company number is 5692427. The registered address of the charity is the Sunlight Centre, which is an award-winning healthy living centre in Gillingham, Kent.

The company's principal objects are the reduction of health and social inequality through community development by the provision of services and facilities for the local community in Gillingham.

Board of Trustees

The Trustees serving during the year and since the year end are as follows:

Chair Adam Price Vice Chair Simon Millard Company Secretary Ian Chappell Paul Clark dismissed 2 December 2022 Rachel Turpin resigned 3 August 2022 Adetokunbo Banjoko resigned 9 August 2022 Lesley Mayo Karen Barker

Method of appointment or election of Trustees

The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.

Induction and training of Trustees

The Board of Trustees has the power to appoint additional Trustees. The Company has detailed role descriptions for Board members in general, and for those with specific roles. The recruitment of Trustees is carried out using outside recruitment agencies, professional body organisations such as Reach, the Volunteer Bureau website and advertising amongst other colleagues and partner agencies. Through robust recruitment methods the company endeavours to reach groups of people who are under-represented in its employment, those who are members of the local Gillingham community and those who can bring relevant skills and experience to the Board.

Trustees are appointed to the Board following a formal interview and selection process which includes Trustees and may involve Trust staff and local community members. Prospective Trustees meet with an existing Board member following receipt of a CV to discuss with them the skills and areas of expertise that they would bring to the charity, and they are invited to observe and participate in a meeting before a final decision is made. Relevant diligence checks are completed prior to the new Trustee being formally welcomed to the Board.

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Serving Trustee Board members are listed above; the position of Treasurer remains vacant. Steps are being taken to fill this role.

Trustees have led on strategic management of the organisation and have contributed in other ways including HR Issues and the recruitment of new staff. The CEO also receives line management support from the Chair of the Trustee Board. The Company Secretary also takes responsibility for overseeing the financial management of the organisation.

Organisational Structure and Decision-Making

The Governance structure was reviewed in this period and a new sub-committee structure established which better reflected the strategic intentions of the organisation. This includes the formation of a finance subgroup and services sub-group. As well as a committee focussing on the Centre Management.

The Board refer constantly to community objectives through regular involvement with events and activities held by the organisation. Membership of the Board is drawn from the local community and Trustees operate as ambassadors with local organisations through their networking and direct involvement with many of the communities of interest associated with the Centre.

Risk Management

The Board of Trustees have overall responsibility for the system of internal controls for the charity. Robust financial policies and delegated authority as well as periodic visits by external accountants ensure that the company adheres to financial policies and procedures. The charity operates a comprehensive budgeting process which is approved by the Board and management accounts showing actual financial results against budget are made to the Trustees at each Board meeting.

The Trust engages the accountancy firm Kreston Reeves for independent examination of the accounts, and expert advice on matters relating to charity finance, payroll and pensions. The Trust continued to engage Ellis Whittam as the external employment and health and safety advisory service including the annual undertaking of health and safety audits, supporting risk assessment, and guidance on risk management. Advice was routinely sought by the Trust on human resourcing matters, the management of change and employment related contractual matters.

Financial policies form part of every induction and all staff are offered training on and are required to sign an anti-bribery declaration stating that they have read and understand the contents of the Anti-Bribery policy. Internal controls are in place in relation to the authorisation of all transactions and planned expenditure to maintain financial control across the organisation. Robust procedures are also in place to ensure the health and safety of all staff, beneficiaries, Trustees, and other visitors to our Centre and comprehensive inspections are completed to ensure legal compliance as well as best practice. The standards expected in relation to the services provided to our beneficiaries are clearly established and all staff work to ensure the very best provision of information, guidance, help and support to community members in contact with Sunlight. Dayto-day management of Trust wide policies covering risk and service provision is delegated to the Centre Manager, with the Chief Executive responsible for regular monitoring of their effectiveness. Trustees approve any changes to such policies and procedures and regularly review them as appropriate.

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Aims and Activities

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit and to its supplementary public benefit guidance.

How Our Activities Deliver Public Benefit

The Trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set.

Our main aims and objectives and the people we work with are described below.

The Gillingham population is diverse, and this continues to be reflected in the characteristics of people and interest groups making use of the facilities within the Sunlight Centre. A wide variety of community groups and organisations use the centre from Monday to Saturday each week, as activity and meeting space.

All our charitable activities focus on tackling long-standing health and social inequality and multiple disadvantages through an asset-based approach to community development. We do this in partnership with local agencies, local businesses and most importantly, local people and communities; co-producing a creative and inclusive community offer.

The charity manages the Sunlight Centre which is open from Monday to Saturday, hosts a GP surgery, pharmacy, family centre, recording studio and radio station; and provides a variety of meeting space used by in excess of 45 community associations and groups. The centre is a thriving hub from within which we deliver a combination of work streams & projects wholly funded and run by the Trust The users of our services are of all ages, are both male and female, of all backgrounds and all have a need to use the range of services we offer.

By the end of this year, the Sunlight Centre is fully operational and is open to the public as usual. New services have also been introduced and implemented which increase the organisation’s ability to tackle social isolation.

Although, this period saw the departure of the Recording Studio Manager, a long-standing member of staff, the Radio Station and Recording Studio remained operational during this period. Commissioned services also continued to be delivered.

Sunlight carries out a wide range of activities in pursuance of its charitable aims. In particular, our aims have been to enable individuals and community groups to access a wide and diverse range of programmes; providing accessible, inclusive and meaningful local opportunities; tackling social isolation and building social capital; promoting wellbeing, facilitating access to employment, supporting community led action and change, tackling social injustice and facilitating independence.

The History of Sunlight

The ‘Kent Today’ newspaper reported on 4 March1996 ‘Ray of Sunlight to shine on community‘.’ The old Sunlight laundry in Richmond Road, Gillingham is taking on a new lease of life as The Sunlight Centre’. The outgoing Gillingham Borough Council invested £200,000 to purchase the old building which had stood empty for two years. Council leader Bob Sayer said: ‘Apart from the range and breadth of facilities that will be available, the Sunlight Centre will be a one-of-a kind self-sustaining partnership between local people,

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community groups, businesses and Gillingham council’’. An open day was held on March 20, 1996, and the two most popular needs identified were a local GP surgery and a pharmacy.

A new building was developed out of the shell of the former laundry through the investment of lottery funding and the then CVS – Council for Voluntary services- helped to get the Sunlight Development Trust charity off the ground.

Extracts from the History of the Sunlight Centre first published in 2005

The Sunlight Centre (leading to Letsbe Avenue) by George Gilbert

Richmond Road is just a road It has no claim to fame, But something’s going on down there That could change it’s name To Letsbe a-ven-ue. Walk into the Sunlight Centre and Letsbe a-ven-ue

Many things will be going on, Some you’d like to do

Or, the something going on could in fact be you. You are a keen gardener, love to talk of kids, Making model spaceships or toboggan skids. Ooh! Music, song or story, what you did in France. How to pickle walnuts, maybe learn to dance. Lots of serendipity ooh! Yes, it could be you!

If like the Wise Men you have gifts Then Letsbe a-venue It was the old Star Laundry where They washed tons of clothes, Steaming machines went Bonk! Click! Clack! You hoped you’d get your own smalls back. Ladies ironing in long rows.

Now it launders good ideas boredom washed clean away

Walk into the Sunlight Centre, It could make your day. Then Letsbe a ven-ue. Letsbe a-ven-ue Walk into the Sunlight Centre and Letsbe a ven-ue Then Letsbe a-ven-ue!

Local Media Interview with Serpentina, 2010

Her community recycling and art group Full Circle was awarded some Arts Council funding which would have been difficult to gain without the momentum in the Sunlight Centre.

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“It’s good for the Centre because using recyclable materials we’re going to build a Christmas tree with local artists and school children, and we are displaying stars. It’s all been a really positive experience. If it wasn’t for the Sunlight Centre I don’t think it would have happened, because we wouldn’t have had a space to meet and gain the enthusiasm at the beginning of the project.

The café is wonderful, the staff and volunteers are wonderful, and the food is great. The surgery is friendly. You come down here if you want to go and see your doctor, or a coffee or lunch or a meeting. I come here once a month for Medway Friends of the Earth meetings. You can meet lots of like-minded people here…I get information here for my messenger column, as a Gillingham correspondent for the Medway Messenger.

It’s quite important to be, you know, at the grass roots level, which is exactly what the Sunlight Centre is. I was interviewed by the BBC, they asked me if I knew the Sunlight Centre, ‘Of course!’, I said, and mentioned our meetings with Full Circle, and they said they had never experienced a community feeling like it. ‘When you walk in the door, there are people in the café,’ they said, ‘using the computer, talking to the doctors’ receptionists, or the Trust receptionist, and all around you get this feeling of a vibrant community, and it’s wonderful.’

What Public Benefit has been delivered over 20 Years?

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Overview of activity

From a service development and delivery point of view, the Trust had a good year with the return of the dementia support café and the re-opening of Café Sunlight as a Community Café. New services were also commissioned through a strategic partnership with the Shaw Trust under the banner of Live Well Kent and Medway. Despite a difficult year financially (deficit for year) the Trust has still been able to deliver a number of services.

Medway Men in Sheds

A service commissioned by Medway Council offers opportunities for men over 25 and not in employment and retirees, helping maintain cognition, dexterity, and mental wellbeing. Men in Sheds sessions offer

“I look forward to going to Men in Sheds at the Sunlight Centre in Gillingham, it’s a reason to get up, wash and shave. Many see Men in Sheds as a focal point for their lives as there is comradeship and a feeling of belonging. Several guys enjoy coming as they do not feel out of place with their neurological disorders or phobias. Even my own disability is accepted and never remarked upon” RS Men in Sheds beneficiary

Community Gardens

The Trust is proud of its community gardening offer. The benefits of gardening and access to green spaces include:

Our community gardens are:

High Hopes garden to the rear of the Sunlight Centre which backs onto the former spur of the railway line which used to serve the old Dockyard. This enables community access to and engagement in green space activities including growing and harvesting fruit and vegetables. The Trusts regular gardening group comprises of members of the local community including adults with learning disabilities, people living with mental health challenges and people experiencing social isolation.

Otway Street garden the Trust leases the former play area located three streets away from the Sunlight Centre from Medway Council. This has become a well established and vibrant community garden and is part of our Medway Men in Sheds offer. We work in partnership with other organisations including Interventions Alliance, the Probation Service and local Faith groups to improve people’s mental health and sense of community.

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Malcolm the Trust’s Garden co-ordinator facilitates all the services and is qualified in permaculture and habitat management. Malcolm was invited to join the community camp at the Eden Project and the Trust is now a member of the Eden Project Communities Programme.

Wellbeing Café

A service commissioned by Kent & Medway CCG to improve mental well being within the local community and help prevent repeat attendance at A&E by people with mental health challenges.

Wellbeing Café moved to four evenings a week in response to service user feedback and introduced themes to their sessions.

Numbers attending all services has increased which is a result of both our social media activity but also the continued need for our services as we come out the other side of the Pandemic.

“I really appreciate the support I get at the Wellbeing Café. I can get very lonely, I get a real lift, we have a laugh and I have got lots of helpful tips, ideas for things like art projects and healthy eating recipes. If I have any worries or need help finding out about things, they are there to help, I really am so grateful” JB wbc beneficiary

The agreed strategy is to maximise the impact of current services and to consider service development opportunities. It has also been to focus on new ways of working to meet the needs of beneficiaries and to extend the reach of the service further.

Café Sunlight

In September 2021 a volunteer co-ordinator was appointed, funded by Awards for All to re-open Café Sunlight as a service offering volunteering opportunities to local residents, including those normally excluded from mainstream opportunities. This is a different approach to running the Café through a CIC. But this approach allows beneficiaries to develop work related skills, improve their self-esteem and become more socially confident. The Café also offers drop-in craft sessions including Knit “n” Natter.

The Trust would welcome funding opportunities to build on the cafe’s success and its future.

“I have enjoyed my volunteering work; it has showed me how much working as a team has affected me. Working at Sunlight has helped with my confidence, it feels like a family. It helped me so much that I have made friends. It’s a safe and friendly environment.” Café volunteer

The Dementia Support Café

Launched in October 2021, the service is currently funded by Kent Community Foundation. This is a volunteer led service allowing those with dementia and their carers to meet in an informal setting to discuss issues of concern to them. Other activities are also undertaken in this setting, with one of the favourites being a weekly singalong.

Radio station

Trust has its own community radio station, Radio Sunlight, run entirely by volunteers. The station gives local people of all abilities the opportunity to create and present radio shows that reflect their lived experience, address their issues and share the music they love. The station gives them a voice they might not otherwise have, a sense of purpose and a therapeutic creative outlet. The station is situated in the community café, and there is a monitor that live-streams video of the shows being recorded, bringing the experience even closer to the community.

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Recording Studio

Sunlight Centre also has a fully equipped soundproofed studio/rehearsal space which can be hired by the hour. Local bands and community groups such as Harmony Jam, Music 4 Wellbeing and Paramount utilise the space to give community members the opportunity to improve their self-esteem, increase their motivation and express their emotions through the power of music.

Strategies for achieving objectives

  1. To assist in the reduction of long-standing health and social inequality by developing and delivering services which are creative and of high quality.

  2. Ensure the Trust is financially sustainable for 2022/23 and beyond, regardless of in year movement resulting from changes to earned income levels, contracts, or grants

  3. Continue to deliver local social impact through the management of the building, delivery of the community café, and developing and enabling the active participation and involvement of communities in the work of the organisation.

  4. Ensure the Trust has a positive reputation, and is identified as a robust, reliable, high quality provider organisation within the local economy.

  5. To assist people experiencing multiple disadvantages in Gillingham to get the right support to help them with their health and wellbeing, education, and employment.

  6. Continue to develop the business readiness of the organisation and secure new business opportunities, in line with the charity’s primary purpose

  7. Ensure Trust governance arrangements are robust, and the organisation complies with statutory responsibilities and strong and effective management is in place.

  8. Continue to provide a range of high-quality community projects in line with the primary purpose of the charity.

Activities for achieving objectives

In line with the strategic priorities of the Trust and associated business plan, in year activity of the Board and management executive has been focused on the following.

Monthly management meetings between the Trust Chair and CEO; regular organisational development sessions with Trustees and staff to support governance; review the Trust’s strategic aims and business plan, monitor progress, manage risk and succession planning; and recruitment of new Trustees. Trust staff training relating to key responsibilities and staffing matters such as employment law, health, and safety, first aid, fire and food hygiene is undertaken online through the Ellis Whittam training portal. Additional external training is taken up for service specific requirements.

Regular reviews of the Trust’s budget and strategies for managing negative movement in year by the CEO; Finance Manager, Company Secretary and Trustee Board. Strategic and operational management of property matters including income from leases and service charges, a rent review by the local authority, and income earned through room rental, rehearsal space and other services.

Management of the day-to-day relations with tenants, licensees, building users and community members; provision of affordable meeting space for community groups and local services six days a week, improvement to and refurbishment of internal and external facilities, as necessary and when possible.

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To keep the Sunlight building available, accessible, and safe for the use of local people and others within the Medway community. Working closely with Medway Council to achieve an affordable rent and longevity of lease.

To improve life skills and life chances by enabling a range of social, welfare, educational, training, development, and health activities to take place at the Centre which responds to the needs of local people by ensuring targeted marketing and advertising. This will continue into and through 2022/23 with training being focussed on beneficiaries attending the Men in Sheds and the Wellbeing Café schemes.

Delivery of services funded through contracts along with the required outcomes and active participation in local and national strategic initiatives associated with themes of interest to the Trust, such as equality; wellbeing; loneliness and social isolation.

Delivery of community focused activities whether funded directly by the Trust, through individual user payments, grants, donations, or other forms of fundraising.

The Trust has also invested in social media activity by appointing to the permanent post of social media Officer. Our increased level of social media activity through platforms such as Facebook, Instagram, LinkedIn and Twitter provide opportunities for the Trust to reach and influence more people both from the local area and further afield. The aim of our social media activity for the coming year is to increase the reach of the organisation and to help promote other local initiatives and campaigns through our social media networks.

Contracts, grants, and community development activity

Both the Medway Men in Sheds service and the Well Being Café Service have had their contracts extended. This will enable Commissioners to establish the next tendering process for both services and to define their commissioning intentions

Sunlight Studio continues to provide studio rehearsal space and sound engineering services to local musicians and community members with facilities open six days a week. The Studio also provides technical support to community music initiatives and works jointly with Radio Sunlight to promote community engagement and participation in events, music, and broadcasting. The recording studio has continued to provide weekly rehearsal space and general support to Harmony Jam, a community group that utilises music as a creative outlet and therapeutic medium primarily for people with lived experience of mental health issues. Although the Studio Manager has moved on this service continues by renting out the space provided by the Studio and by allowing external engineers to book the whole of the studio including the IT resources provided within it.

Engagement with and participation by the local community in the life of the Trust is a continuous and ongoing process. The Trust supports community members and groups to operate alongside the organisation whilst retaining their independence, and volunteers continue to make a substantial contribution. The Trust has continued to support community associations and groups such as Harmony Jam, High Hopes Gardening Group with organisational development and applications for grant funding.

Rent review

The Trust have agreed in principle, a new ten-year lease with Medway Council for the centre. This will enable the Trust to renew the sub-lease with NHS Property Services for the GP surgery and negotiate a lease with Lawsat t/a Sunlight Pharmacy.

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This will offer the Trust, security of tenure which will also mean it is in a better position to explore longer term work, contracts, and services. The lease does include bi-annual rent reviews and means the Trust will have to factor in possible rent increases over the life of the lease.

IT Infra-structure

Further investment in the IT Infrastructure has taken place to ensure it remains fit for purpose. A slow process of renewing older equipment, including that used in the Radio Station is underway and will continue, funding dependent. The Trust remains GDPR, NHS Data and Local Authority compliant with its IT data management.

Achievements and performance

a. Going concern

Like many community organisations, SDT has been impacted by the COVID-19 pandemic and the tough economic climate. Through the years the charity has managed its cashflow and costs proactively and effectively. Cashflow projections for 2022/3 and beyond, remain positive.

The renewal of the Head Lease with the local authority offers opportunities to negotiate sustainable subleases with tenants as well as giving rise to further funding opportunities and has already had positive discussions with potential donors and funders. The charity is also in the process of recruiting for a new fundraising role.

In this context and after making appropriate, in year, cost savings, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, the trustees have continued to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

b. Review of activities

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c. Factors relevant to achieving objectives

The overriding aim of the organisation is to reduce health and social inequality through community development and, in line with the organisational ethos, involve the community in the design, operation and delivery of activities and services delivered. The National Occupational Standards for Community Development work and related practice protocols are used to inform relevant areas of practice and delivery in line with this.

Financial review

a. Reserve’s policy

The organisation aims to build effective levels of reserves in line with this policy over the next five years, but it is recognised that this is a challenging objective. The policy is aiming for three months in reserve.

b. Deficit

The Trust is showing a deficit on reserves of £23,608 as at 31[st] March 2022. After a full review of the financial position the Board and Senior Management Team are making substantial cost savings, which is felt will addresses the deficit, within 2022/23 financial year. We are pleased that these cost savings will not affect front line service delivery. The Trust’s current creditors are not required to be repaid within the next twelve months. Additional funding has also been secured and further funding applications are being made. The Trust has a positive cashflow and budget forecast and are in the process of securing a viable ten-year lease (with a break clause), with supporting five-year sub-leases along with further room licencing and leasing opportunities. Work continues to ensure that best value is obtained for all utilities and building contracts.

c. Principal funding

The principal funding sources are income earned through leases and premises rental, delivery of services, contracts and grants, and fundraising activities. New funding streams continue to need to be identified and explored

Plans

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Trustees' responsibilities statement

The Trustees (who are also directors of Sunlight Development Trust Limited for the purposes 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. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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In pffjparing thts report, the Trustees have taken advant48 ofthe small ())mpan￿$ exemptions provided by section 415A ofthe Companies Act 2iXE. This report bwds approved by the Tnjstees on 5 Decembèr 2022 and signed on their tehalf by: Adam Prfc• Chalr sunllght Dov01oF¥nent Tnmt 14

Sunlight Development Trust Ltd

(A company limited by guarantee)

Independent examiner's report For the year ended 31 March 2022

Independent examiner's report to the Trustees of Sunlight Development Trust Ltd ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2022.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Responsibilities and basis of report

As the Trustees of the Charity (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters, other than those fully detailed below, have come to my attention in connection with the examination giving me reasonable cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or

  4. the accounts 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 accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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Sunlight Development Trust Ltd (A company limited by guarantee)

Independent examiner's report (continued) For the year ended 31 March 2022

Qualification of Independent Examiners report

I draw attention to note 2.2 to the financial statements which details the reasons for which I am issuing a qualified Independent Examiners report. This note describes the uncertainty related to the Charity's ability to continue as a going concern.

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Signed:

Dated: 5 December 2022

S Robinson BA FCA FCIE DChA MCMI

Kreston Reeves LLP

Chartered Accountants Montague Place Quayside Chatham Maritime Chatham Kent ME4 4QU

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Sunlight Development Trust Ltd

(A company limited by guarantee)

Statement of financial activities (incorporating income and expenditure account) For the year ended 31 March 2022

Note
Income from:
Donations and legacies
3
Other trading activities
4
Investments
5
Other income
6
Total income
Expenditure on:
Raising funds
Charitable activities
7
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Restricted
funds
2022
£
38,883
-
-
-
38,883
-
38,815
38,815
68
-
68
68		 Unrestricted
funds
2022
£
159,257
9,763
221,910
6,192
397,122
3,780
410,197
413,977
(16,855)
(6,753)
(16,855)
(23,608)		 Total
funds
2022
£
198,140
9,763
221,910
6,192
436,005
3,780
449,012
452,792
(16,787)
(6,753)
(16,787)
(23,540)		 Total
funds
2021
£
245,705
-
196,968
18,801
461,474
-
393,661
393,661
67,813
(74,566)
67,813
(6,753)

The notes on pages 19 to 33 form part of these financial statements.

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Sunllght Devélopm•nl Trust Ltd IA company limitod by guarantee) Roglstsrnd number. 05692427 Balance sheet As at 31 March 2022 2022 2021 F5xed a88•ts Tangible asse18 Investments 1,375 1,37S Curr•nt a•••t• Debtor¥ Cash at bank and in hand 12 20,746 32.065 14.732 ).535 62.810 105.267 Creditors.. faUlThJ duo wlthin ong year 13 180,338) 1110.7791 N•t currnnt Ilbllltl•• 17,528) 15,5121 Creditors.. amounts falling du¥ after moT• than one year 14 117.3871 12,08n Tot•1 n•t •M•ts 123.6401 16,7531 Chirlty fvnd• Restrict￿ funds Unre$lrict8d fvnds 15 15 123.0081 18,753) Total funds 123.5401 16,7531 The Charty was 8ntrf8d lo exemplKin from audit under 8eclion 477 of the Companw Act 20C6. The members have not required th8 oompany to obtain an audit for the year in qUes￿on in ￿e0rdance wtth 8ection 476 of Companie5 Act 2008. Th• Tru8t••B ackn¢Y￿•dg• thwr r•#rth￿bikn for eamplong wrfh tha roquirnm•nts of the AL wth respect to acojunting records and preparation of financial 8tstemenls. The financAal 8latemenls have bean prepared in aLyxv(lanco With tho provisions applicable to onllbè$ subloct to the small companies regirne. The financial $tatgm¢nls were appro%￿ and aulh￿l$ad foi issue by Tnjstees atvl signed on their b8half by.. A Prf¢e Chair Dale.. 5 Decemb¥ 2022 The note5 on pages 19 to 33 fomi part of these finan¢ig1 statemen Page 18

Sunlight Development Trust Ltd (A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2022

1. General information

Sunlight Development Trust Ltd is a company limited by guarantee with the Charity registration number 1126266 and the company registration number 05692427. The address of the registered office is The Sunlight Centre, 105 Richmond Road, Gillingham, Kent, ME7 1LX. The main objectives of the Charity are as detailed within the Trustees' report.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Sunlight Development Trust Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Going concern

Notwithstanding the net liabilities at the balance sheet date of £23,540 the accounts have been prepared on a going concern basis. The justification of this treatment is as follows:

The principal risk facing the Charitable Company is its ability to generate sufficient income to cover expenditure incurred in fulfilling the objectives of the Charitable Company. New funding has been secured and additional grant applications have been made.

The Trustees continue to implement a series of cost reduction and income generation measures. Activities have been rationalised.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amounts, to provide for any further liabilities that might arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.

2.3 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

Page 19

Sunlight Development Trust Ltd

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2022

2. Accounting policies (continued)

2.4 Expenditure

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 allocated on the portion of the asset’s use.

Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.5 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following bases:

Long-term leasehold property - over the course of the lease Other fixed assets - 12.5-25% straight line

2.6 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.

Investments in subsidiaries are valued at cost less provision for impairment.

2.7 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.8 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Page 20

Sunlight Development Trust Ltd

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2022

2. Accounting policies (continued)

2.9 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.10 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.11 Operating leases

Rentals paid under operating leases are charged to the Statement of financial activities on a straight line basis over the lease term.

2.12 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

2.13 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Page 21

Sunlight Development Trust Ltd

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2022

3. Income from donations and legacies

Restricted
funds
2022

£
Donations
-
Grants
38,883
Other income
-
38,883
Total 2021
79,250
4.
Income from other trading activities
Income from fundraising events

Fundraising income
Income from non charitable trading activities

Cafe Counter Sales
5.
Investment income

Rent, service charge and room hire income
Total 2021		 Unrestricted
funds
2022
£
3,034
141,783
14,440
159,257
166,455
Unrestricted
funds
2022
£
1,221
Unrestricted
funds
2022
£
8,542
Unrestricted
funds
2022
£
221,910
196,968		 Total
funds
2022
£
3,034
180,666
14,440
198,140
245,705
Total
funds
2022
£
1,221
Total
funds
2022
£
8,542
Total
funds
2022
£
221,910
196,968		 Total
funds
2021
£
318
236,151
9,236
245,705
Total
funds
2021
£
-
Total
funds
2021
£
-
Total
funds
2021
£
196,968

Page 22

Sunlight Development Trust Ltd

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2022

6. Other incoming resources

Furlough income
Kickstart income from DWP
Total 2021		 Unrestricted
funds
2022
£
1,422
4,770
6,192
18,801		 Total
funds
2022
£
1,422
4,770
6,192
18,801		 Total
funds
2021
£
18,801
-
18,801

7. Analysis of expenditure on charitable activities Summary by fund type

Charitable activities
Total 2021		 Restricted
funds
2022
£
38,815
79,123		 Unrestricted
funds
2022
£
410,197
314,538		 Total
2022
£
449,012
393,661		 Total
2021
£
393,661

8. Analysis of expenditure by activities

Charitable activities
Total 2021		 Direct
costs
2022
£
334,257
297,066		 Support
costs
2022
£
114,755
96,595		 Total
funds
2022
£
449,012
393,661		 Total
funds
2021
£
393,661

Page 23

Sunlight Development Trust Ltd

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2022

8. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs
Insurances
Premises expenditure
Light, heat and power
Volunteer expenses
Subscriptions
Bank charges
Fundraising expenses
Travel and subsistence		 Total
funds
2022
£
267,729
6,541
37,687
14,720
700
2,902
260
3,180
538
334,257		 Total
funds
2021
£
246,121
5,849
27,640
11,772
-
2,639
531
1,000
1,514
297,066

Analysis of support costs

Depreciation
General office expenses
Training
IT costs
Bad debts
Printing and stationery
Telephone and fax
Project rent
Events
Accountancy fees
Independent examiner's remuneration
Professional and consultancy fees		 Total
funds
2022
£
937
39,784
3,112
6,928
570
10,312
5,864
35,221
153
3,825
1,016
7,033
114,755		 Total
funds
2021
£
570
30,679
1,938
20,135
174
550
7,419
20,287
-
2,700
3,678
8,465
96,595

Page 24

Sunlight Development Trust Ltd (A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2022

9. Staff costs

Wages and salaries
Social security costs
Other pension costs		 2022
£
246,669
14,594
6,466
267,729		 2021
£
227,506
12,795
5,820
246,121

The average number of persons employed by the Charity during the year was as follows:

2022 2021
No. No.
13 13

The average headcount expressed as full-time equivalents was:

2022 2021
No. No.
8 7

No employee received remuneration amounting to more than £60,000 in either year.

The total remuneration and benefits received by key management personnel during the financial year amount to £159,719, including employer's national insurance contributions and employer pension contributions (2021: £126,505).

10. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2021 - £NIL).

During the year ended 31 March 2022, no Trustee expenses have been incurred (2021 - £NIL).

Page 25

Sunlight Development Trust Ltd (A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2022

11. Tangible fixed assets

Cost or valuation
At 1 April 2021
Additions
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021
12.
Debtors
Due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 Long-term
leasehold
property
£
72,790
-
72,790
72,790
-
72,790
-
-		 Other fixed
assets
£
107,848
1,467
109,315
107,003
937
107,940
1,375
845
2022
£
4,875
1,513
14,357
20,745		 Total
£
180,638
1,467
182,105
179,793
937
180,730
1,375
845
2021
£
8,902
570
5,260
14,732

Page 26

Sunlight Development Trust Ltd

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2022

13. Creditors: Amounts falling due within one year

Other loans
Trade creditors
Other taxation and social security
Pension creditor
Other creditors
Accruals and deferred income		 2022
£
16,000
5,864
5,415
1,319
7,596
24,144
60,338		 2021
£
39,407
9,414
4,821
1,122
22,582
33,433
110,779

14. Creditors: Amounts falling due after more than one year

Other loans
Other creditors		 2022
£
17,387
-
17,387		 2021
£
-
2,087
2,087

Page 27

Sunlight Development Trust Ltd (A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2022

15. Statement of funds

Statement of funds - current year

Unrestricted funds
General Funds
Restricted funds
ABM Champions Funding
Awards for All - Otway Street
Awards for All-Covid 19 The Revival Project
Awards for All - Volunteer-led Community
Café
CCLORS Fund
KCF - Elderly & Vulnerable Theme
KCF Elderly & Isolated Dementia Café
KCF - Home & Community Composting -
Vulnerable Adults
KCF Resilience Fund-UpBeat OGA256473
SPIF-Smart Skills
Time to Change
Ward Funds - Promotional Leaflet
Total of funds		 Balance at 1
April 2021
£
(6,753)
-
-
-
-
-
-
-
-
-
-
-
-
-
(6,753)		 Income
£
397,122
1,000
1,662
294
9,820
11,612
5,871
1,434
2,687
88
2,615
1,200
600
38,883
436,005		 Expenditure
£
(413,977)
(932)
(1,662)
(294)
(9,820)
(11,612)
(5,871)
(1,434)
(2,687)
(88)
(2,615)
(1,200)
(600)
(38,815)
(452,792)		 Balance at
31 March
2022
£
(23,608)
68
-
-
-
-
-
-
-
-
-
-
-
68
(23,540)

Page 28

Sunlight Development Trust Ltd (A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2022

15. Statement of funds (continued)

Purpose of restricted funds

ABM Champions Funding

The funding has allowed us the opportunity to purchase specialist equipment, tools, hardware and consumables for the Medway Men in Sheds group, which supports local men who are either retired, over 25 not in work to stay well, healthy and socialised. The new equipment has contributed towards new projects for community members.

Awards for All Otway Street Community Garden

The Otway Street Garden is a community garden project is a community garden giving local residents experiencing social isolation and who are from disadvantaged backgrounds the opportunity to contribute to the maintenance and development of a Community resource which is of benefit to the local community. It also provides the opportunity for those attending to develope new skills which will help them improve their self-esteem and self-worth. This grant continue to cover the costs of us delivering a service from the Otway Street garden which is aimed at those experiencing mental health issues. The garden was central to the delivery of a week of mental wellbeing activities in May 2021.

T he Awards for All - The Revival Project

This grant enabled us to continue to operate the studio and radio station during lockdown when no income could be generated and to replace and repair some older equipment for the radio station.

Awards for All – Volunteer led Community Café

Our Café is the heart of the Centre. It provides a valuable service to our community, plus volunteering opportunities for local people and catering students from Mid Kent College. The funding allowed us to reopen the Café using a volunteer led model. It has also enabled the Trust to employ a volunteer coordinator and contribute towards the cafés running costs.

Bright Ideas C19 Support fund Power to Change

The grant covered the additional costs of the new IT System so all staff could work remotely and documents could be shred easily. The network was also refreshed as part of these works to ensure it was fit for purpose as the organisation moved out of lockdown.

CCLORS-(Coronavirus Community Led Organisations Recovery Scheme)

The grant enabled us to cover a large proportion of staffing costs which would normally be covered through trading, improvements in our IT Infrastructure and refurbishment and repairs to the Sunlight centre to ensure it remained COVID 19 compliant. It was agreed in May 2021 that this grant could be extended to the end of May 2022 as it had proved difficult to commission some of the refurbishment works. An alternative budget was also agreed enabling more of the costs to be allocate to salaries.

KCF (Brook Trust) - Employability, Skills and Enterprise Theme

The KCF Employability Skills grant is to fund delivery of a range of opportunities targeting local men and women facing barriers to employment and multiple disadvantage, aimed at improving their employment skills through volunteering, support sessions and training. This includes volunteering opportunities through the Trust individual support sessions to enable beneficiaries to get on line and engage in employment related activities, and formal and informal learning activities addressing basic entry level training requirements and practical skills for those seeking work. It has been agreed with the funders that this grant could be spent on staff training and development which is due to be completed by the end of June 2021.

KCF - Elderly & Vulnerable

The Kent Community Foundation Elderly and Isolated Adults grant is to fund community based crafts, upcycling, arts and creative workshops delivered with the aim of reducing social isolation, loneliness and improving mental and physical health and improving levels of wellbeing amongst individuals with lived experience of mental ill health, housing issues, homelessness or other vulnerable characteristics. Due to the demographics of the client group this service was postponed until such times as lockdown had come to an end but helps to facilitate services aimed at those with dementia and their carers.

Page 29

Sunlight Development Trust Ltd (A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2022

15. Statement of funds (continued)

KCF – Elderly & Isolated Dementia Café

This funding has enabled us to re-establish our weekly dementia group for people who either live with or care for someone with dementia. The program offers community-based fun and social activities such as singing, armchair exercises and arts & crafts, with plenty of time for refreshments and a friendly chat with the group. This is an essential part of supporting our members to retain independence for longer.

KCF – Home & Community Composting – Vulnerable Adults

Post lockdown, the Trust sought funds to facilitate a series of workshops that would introduce targeted groups such as the deaf community and local community members to the joys of gardening, more importantly growing their own food. Composting workshops were structured into 7 weeks and included introduction to growing foods and the need for composting and explored different types of composting projects such as traditional, cedar wood boxes and worm composting. The grant covered the cost of materials, facilitation, training and volunteer expenses.

KCF - Resilience Fund Upbeat

The grant enabled us to continue to operate the Radio Station throughout 2020/21 as it covered most of its operating costs.

Smart Skills

The grant was secured through Kent and Medway Suicide Prevention service. The grant facilitated the delivery of an 8 week programme to help those who neither had the resources of the skills to use Smart Phones to their full potential. This was of particular relevance as many services moved on line during lockdown. More funding has been secured.

Time to Change

The grant funded a series of engaging wellbeing activities scheduled to coincide with Mental Health Awareness week. The theme was wildlife and the environment, so activities were hosted at our Otway Garden project. Daily sessions included plant pot crafts, mindfulness workshops, moderated art classes, and building bug hotels. Kent Wildlife Trust also gave a presentation about the link between wildlife and wellbeing. All activities were designed to improve mental health, with a focus on developing new skills, enjoying the benefits of being outside, and thinking about wellbeing.

Ward Funds

The grant was used to repaint the exterior of the building (The Rotunda) and was carried over from previous years.

Ward Funds leaflet

This grant funded a marketing leaflet linked to the re-opening of the Sunlight Centre and the Otway Street Garden Mental Well Being Activities in May 2021.

Page 30

Sunlight Development Trust Ltd (A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2022

15. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
General Funds
Restricted funds
KCF Employabilityi Skills and
Enterprise Theme
Awards for All - Otway Street
Awards for All-Covid 19 The
Revival Project
Bright Ideas C19 Support Fund
- Power to Change
CCLORS Fund
KCF - Elderly & Vulnerable
Theme
KCF - Resilience Fund Covid19
KCF Resilience Fund-UpBeat
SPIF-Smart Skills
Ward Funds for Greenhouse
Otway St
Ward Improvement Fund
Total of funds		 Balance at
1 April 2020
£
(75,023)
457
-
-
-
-
-
-
-
-
-
-
457
(74,566)		 Income
£
382,224
-
3,286
9,530
4,836
34,534
728
16,000
4,412
3,336
900
1,688
79,250
461,474		 Expenditure
£
(314,538)
(788)
(3,286)
(8,981)
(4,909)
(34,534)
(728)
(16,461)
(4,412)
(3,336)
-
(1,688)
(79,123)
(393,661)		 Transfers
in/out
£
584
331
-
(549)
73
-
-
461
-
-
(900)
-
(584)
-		 Balance at
31 March
2021
£
(6,753)
-
-
-
-
-
-
-
-
-
-
-
-
(6,753)

Page 31

Sunlight Development Trust Ltd (A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2022

16. Summary of funds

Summary of funds - current year

General funds
Restricted funds		 Balance at
1 April 2020
£
(75,023)
457
(74,566)		 Balance at 1
April 2021
£
(6,753)
-
(6,753)
Income
£
382,224
79,250
461,474		 Income
£
397,122
38,883
436,005
Expenditure
£
(314,538)
(79,123)
(393,661)		 Expenditure
£
(413,977)
(38,815)
(452,792)
Transfers
in/out
£
584
(584)
-		 Balance at
31 March
2022
£
(23,608)
68
(23,540)
Balance at
31 March
2021
£
(6,753)
-
Summary of funds - prior year
General funds
Restricted funds
(6,753)

17. Analysis of net assets between funds

Analysis of net assets between funds - current year

Tangible fixed assets
Current assets
Creditors due within one year
Creditors due in more than one year
Total		 Restricted
funds
2022
£
-
68
-
-
68		 Unrestricted
funds
2022
£
1,375
52,742
(60,338)
(17,387)
(23,608)		 Total
funds
2022
£
1,375
52,810
(60,338)
(17,387)
(23,540)

Page 32

Sunlight Development Trust Ltd (A company limited by guarantee)

Notes to the financial statements For the year ended 31 March 2022

17. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Creditors due in more than one year
Total		 Unrestricted
funds
2021
£
845
1
105,267
(110,779)
(2,087)
(6,753)		 Total
funds
2021
£
845
1
105,267
(110,779)
(2,087)
(6,753)

18. Pension commitments

The Charity operates a defined contribution pension scheme. The assets of the scheme are held seperately from those of the Charity in an independently administered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £6,466 (2021: £5,820). Contributions totalling £1,319 (2021: £1,112) were payable to the fund at the balance sheet date and are included in creditors.

19. Operating lease commitments

At 31 March 2022 the Charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:

Not later than 1 year
Later than 1 year and not later than 5 years		 2022
£
13,499
600
14,099		 2021
£
19,444
13,349
32,793

20. Related party transactions

The Charity has not entered into any related party transactions in this year or the prior year.

Page 33