Reglstered number- 05692427 Charity number: 1126266 SUNLIGHT DEVELOPMENT TRUST LTD (A company limited by guarantee) UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
SUNLIGHT DEVELOPMENT TRUST LTD IA company lirniled by guarantee) CONTENTS Page Reference and admlnlstratlve detalls of the Company, Its Trustees and advlsers Trnsl•ès' report 2-14 Independent examlner's report 15 Statemènt of financial activities 16 Balance sheet 17- 18 Statèment of cash flow8 19 Noles to the financial statements 20-35
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantsel REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND AOVISERS FOR THE YEAR ENDED 31 MARCH 2025 Tru$lee$ Peter Adeviale (appointed 15 April 20251 Sarah-Jane Hawkins lappoinlgd 10 July 20251 Jai Vaishnavi Jay Kumar {appoin18d 15 April 20251 Annett8 Lebreton lappoSnled 25 November 20241 Lia Mandaraeas lappoinled 16 January 20231 Simon Millard, Vice Chair lappoinled 2 October 2006) Adam Price, Chair lappointed 14 December 2007) Clive Waters (appointed 28 June 20241 Chengetsi Madondo (resigned 18 April 20241 Lesley Mayo (resigned 19 September 20251 Company reglstered number 05692427 Charlty r8glst&rÉd numbar 1126266 Reglstered offlce The Sunlight Cgntre 105 Richmond Road Gillingham Kent ME7 1LX CoMpany secretary Mir¥llu Frviil Chief èxècutlvè offieèr Mlrelle Frost Accountants IT & Accounting Solutions Limited Certified Pract15ing Accounlanls 28 Harrow Way Maidslone Kent ME14 STU
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their annual report together with the financial statements of the Company lor the year 1 April 2024 10 31 March 2025, The Annual report serves the purposes of both a Trustees, report and a directors, report under company law. The Trustees onfirm that the Annu41 rgport and financial 51alemenls of tho charitable company cornply with the current statutory requirements. the requirements of the charitable company's governing document and the provisions of the Slalemenl of Recommended Practice {SORPI applicable to charities preparing their accounls in a(tordance with 1he Financial Reportino Slandard applicable in the UK and Republic of Ireland IFRS1021 leffedive 1 January 20191- Since Ilie Coimpany qualifies 8s sni811 unijer section 382 of the Companies Act 2000. Ihe Slr8legic report required of Inedium aiid large companies under the Companies Act 2006 Istralegic Report and Directors, Report) Regulations 2C)13 has been otnilled. Objectives and activities I Pollclos and obJectlv88 The company's principal objects are the re¢u¢lion of health and social inequality through cornrnunity developmenl by the provision of services and facilities for th8 local community in Gillingharn. Our vision plaeag Sunlight Dovelopmant Trust at thè hèart of Medway, providing a sustsinable, sèeurè, eulturally divèrsè 'eommunily nchol, involving 8nd gngaging community members and enharnci quality of lifg. Our mlsslon is to reduce social isolation in the community by promoting, enabling, embracing and facililaling inclusive activities and making a positive difference to peoples, lives through the provision of education, training, employmenl, welfare. health, social, cultural and recreational activities. Our alins are io.. 1. Get the right support lo the most vulnerable in Medway and Swale lo help Ihem with their 8ducalion, employment, health and wellbeing. challenging n&g8live altitud8s where necessary and reduGlng soci31 Isolation of local people. 2. Maintain a flnancial sustainable charlly and community centre to ènable a range of social, wellare, educational, training, development and health a¢tivrties whh respond lo local needs. 3. Provide quality services wrth advice and informalion lo improve life skills and chance5 by improving under5tsnding and increasing acceptance belwegn differgnl group5. 4. Consult with the local residents lo keep up lo dale with local issues and where possible. advocate and support the local community. Values We work alongside communib'es to create positive, sustainable change. Our work is guided by important principles. Inclusivity - Insuring anyone who wants lo. can participate by being aware and considerate of the emotional, cultural and physical barrier5 that some people experience and actively di5manlling them. DiversiÈy- Recognising thal differente 1$ 8 positive thing and that diversity does not just mean ethnicity, gender, age or disability.
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) Objèctivès and activitiés Icontinuètll Trust- Building trust wilh our partners and those who use our services is essential for even greater results. We do our utmost lo do whal have said we will do and within the timetable agreed. Tr8nsparency- Being honest and open about our strengths and weaknesses, plus our policies, culture 8nd direction. Valtjed - Everyon8 should be made lo fèel welcome and valu8d. Nobody should be tr8at8d unfaidy. We can 8116xpect thè sam8 courtesy. dignity, respect and high standard ol customer seNice. Communily owned - 1000/0 of the Sunlight board of trustees is made up of local volunteers ensuring the Trust retains ils focus on benefiting those rnmmunilies with the grgalesl disathanlage or need. Activ8 participalion - Sèrvic8s work bést whèn Ih8y 8r8 dèlivèr8d and ownèd by th8 peopl8 who use them. Wè 'do with" rather than 'do to. That's why loo0 of our staff and volunteers live in Kent a1 70019 live in Kledway and why we continue to attrael volur)leers to deliver innovative services, with only limited support Irom the Irusl. Community d9velopmenl- We work lo the National Occupational Standardg of Community Development lan evidence-based process that delSvers hlgh quallly outcomes and unprecedented new opportunilles for anyone who chooses IJ particlpate, whatever one's individual ability or talentl. Enterprise - An enterprising culture can help create opportunities that are both sustainable and innovative. Environment . Build awareness and action to reduce, reuse 8ThJ recycle wasle. Promote congervalion and lake steps to reduce pollution, especlally CO2. In selling objectives and planning for aclivilie5, th8 Trustees have given du8 consideration to general guidanc8 published by th8 Charity Commission relating to public b8nefil and lo ils suppl8m8nl8ry public b8nefil guid8nc8. I Slrategles lor achlevlng obJe¢tlv¢$ {al To assist in the reduction of long-standing health and social inequality by developing and delivering services which are creative and of high quality, {bl Ensure the Trust is financially sustainable règardless of changès to income, conlracls, or grants to provide high quality servicès and projects in line with the purpose of the charity. {cl Oeliver local social impact through th8 managemgnl of the building and developing the active participation and Involvement of communities in the organisation, {dl Ensur¥ Ili¥ Trust Ilys ¥ PVbltiv¥ r¥putdtiun. ynd i¥ id¥ntsfi*gd ¥ robu¥l. r¥li¥tAtg, Iiiyli quylily prvvid¥r vrydni¥¥liun williin IIIE> Iuccil economy. {el Assist people exppriencing multiple di5advantaggs in Medway 8nd Sw8le lo gel the right support lo help them with their he8llh and wellbeing, education and employm8nl. {fl Continue to develop Ihe organisation and secure new opportunities, in line with Ihe charity's primary purpose. {gl Ensure governance is robusl and compliant with stalulory responsibilities with strong 2nd effective management. Activities undertaken to achieve objectives In line with the strategic priorities of the Trust and associated business plan, the Board and management team
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) Objèctivès and activitiés Icontinuètll has been focused on the following- {al Quarterly Board Meelinos regardinq the Trust's slraleoic aims and objectives, moniloriw prooress, management accounls, managing risk and succession planning with recruitment of several new Trustees. including a Treasurer, Secretary, EIDA, Catering and Safeguarding Lead. {bl Training relating lo key responsibililies and slaifing matlers such as employment law. heallh, and salely. first aid, fire and food hygiene is undertaken online through the Work Nest training portal, Additional external training is iaken up for service specific requirements. Mental Health Iraining is delivered by our funders Medway Council and Mental Health Matters. {cl Monthly review5 of the Trust's budget, operatDn81 management. property malt8rs including income from 1885es and 58rvic8 ¢harge5, rent reviews and in¢om9 9arned through rcx)m renlal, rehearsal space and other $erviog6. {dl Day-lo-day relalions with lenanls, licensees. building users and community MeMbe- provision of affordable meeting space for community groups and local services six days a we&k, improvement lo and r8futbishmenl of facilities is conducted by workin9 closely with Medway Council. lel Improving life skills and chances by enabling a range of social, welfare. educational: training, devglopmgnl, and h8811h activities which responds lo the n88ds of Ioc81 p8opI8 by ensuring largeled rn8rkeling. If) Delivery of services funded through contracts along with the required outcomes and active participation in local and national strategic initiatives associated with themes ol interest to the Trust, such as equality,. wellbeing- loneliness and social isolation. {gl Dglivery of Goniniunily foGused aclivilies whethgr funded dirgGlly by (h9 Trust. Ilirough iiidividu81 user payments, grants, (Jonalions, or olh8r forms of fundraising. Cornmunlly development and engagement actlvltles Various cornmunily groups hire our venu8 throughout the year, most lik8 us are finding il hard lo secure funding $0 we work l098th8r to write lellers of support for one another avoid competing for funding. 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 whilst retaining their Independence, and volunteers continue to make a substantial contribullon, Some community groups have merged into Sunlight when they struggle to recruit sufficient trustees, volunteers or funds lo continue Iheir serwces. Sunlighl Studio 15 fully booked 8V8ry evening providing studio rehearsal space and sound engineering to Ioc81 musicians and community members with facilities open six days a week until 1 Opm. The Studio also provides lechnical support to community music inilialives and works jointly with Radio Sunlight Volunteer DJS lo womole community en9agemenl and participation in events, music, and br08doasting. The recording studio provides weekly rehearsal space to Hamiony Jarn, a community group that ulilises music as 8 crgalive oullel and Ih9rapgUtic medium primarily for psople with Iiv9d gxpgriencg of mgnlal health issues plus our own Mgn-in-sheds weekly muslc and song-writing session. There is an outstanding debt lo the charity for a period where Harmony Jam w8r8 withoul grant funding bul they are paying this off by fundraising activities. Chlnese Elderly Wellare Assoclatlon (K-yingl arè registered here and hold weekly sessions of Tia Chi which are open to all and support approximately 15 people per week for just £1 per hour. Sunlight Chair Based Exercises followed by Boogie Fit njns on Monday evenings from 6pm free charge from our reserves as part of our mission to improve physical fitness and mental health for our community. One Stop Shop for Domestic Abuse is hosted here every Tuesday in partnership with SATEDA a women's aid charity and OASIS who accept men can also be victims of dorneslic abuse. Together they provide 8 dorneslic abuse staff lo support approximately 12 clients per week. Our community police officer works closely with us lo support this service which is the area of greatest need in Medway according to Kent Community
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) Objèctivès and activitiés Icontinuètll Foundation Needs Analysis Report in 2022. Golu Ryu Karate meel here every Wednesday eveninq with approximately 4 people. Friendship Group are registered here and meet every Friday morning from 9..00 to Midday with over 35 attendees each week who pay £1.50 fDr Iheir refreshments and summer Coach trips to the seaside. Deaf Group mel 8very Thursday with approximat8ly 20 people and our Café Sup8rvisor taught her 18am sign language to w?Icome them into the café and help them with their lunch orders. Children's parties on Saturdays continue to be popular as a safe venue for them lo have lots of space to njn around. m8el here 8very Saturday evening lo support an av8rage of 18 people each w88k whom we work closely with Ih8m lo support with their mental health diffi¢u11ies which often go together bul are not always treated as a whole. Likewise if our referrals have addiclions we signpost Ihem to this group or Open Road for drug addictions who also meet here as part ol iheir outreach service. Brldge Church had lo surrander Ihelr offlce but conllnued lo pr¢)vide a Parish Nurse who vlsits each of our groups once a month to check on those who rnay not go to their GP for health checks and rneel once a month on Saturdays for pnvale prayers for parishioners. Kent and Medway NHS and Soclal Care Partnershlp Trust - trainlng room hire, markellng and referrals to their Recovery College plus resear¢h by our volunteers. Chinesa School hired all our m88ting and training rooms èv8ry Sunday during thè psriod which providèd a ngw opportunity for Facilities Offic8r lo be 8ppoinled. Naushabah Khan MP - rented a temporary office for her new team and we work in partnership on many community events and casework matters to hplp people, Insplre Support Servlces - sadly defaulted on Iheir rent which was funded by the Council. We had to write off Iheir debts Ihis fi'nanclal year from our contingency reseNes. Medway Voluntary Action - use our facilities and meeting rooms for community focus groups, Medway Council residents. lig8 rjiir Irainino fac.ili1185 and m8FJlin J rooms, partic.Iilarly Olir CaLinc.illnrs who alsc> prnvide c.asewrJrk fnr c>iir Community Hir8 - wa providè discounted v8nu8 hire at wèekentL8 which includèd 12 childrèns parti8s, a wakè on Saturdays and a regular church booking on Sundays. Mèdway Afrlcan Carrlbéan Assoclatlon are registered here and hold their elders meetings here every Tuesday from 13.'00 to 16'.00 for approximately 40 people per week with fresh food and Caribbean music. Al their 1 Oth Anniversary tsy recognised us as the most Culturally Diverse Community Centre in Medway. During the year our Men-in-sheds Project Co-ordinator reiVed a Life Time Achievement Award from Medway Voluntary Act1 and our Chair received an award from Petronella Hope Domestic Abuse Charity and OutslarKling Trustee Award from Medway Voluntary Action. We support ovèr 50 volunteers a year who average 4 hours volunteering pèr day and 3 days per week which we believe to be £31.200 social value. Main activilies undertaken to further the Company's purposes for the public benefit The Trustees have referred lo 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 Truslees
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) Objèctivès and activitiés Icontinuètll consider how planned activities will conlribute lo the aims and objectives they have set. We are proud to be a Livinq Wage and Disability Confident Emsyoyer. All our charilable activities focus on tacklino lonq-slandino health and social inequality and multiple disadvantages through an assel-based approach lo community development and a recovery-based model to mental health. We do thi5 in partnership with local agencies, businesses and most importantty, local people and communities- co-producing a creative and inclusive community offer. Our aims ara to enable individuals and community groups lo access a wide and diverse range of programmes,. providing accessiblg, inclusive and m8aningful local opportunities., tackling social isolation and Eilding social capital., protnotirvJ wellbeing, access lo employment, supporting community led action and change, tackling social injustice and lacilitating independence The charity manages the Sunlight Centre which increased ils opening hours during the period until 11 pm 365 days a year lo prc)vide a Safe Haven. GP surgery, pharmacy, family centre. recording studio and a variety of meeting spaces used by in exce55 of 45 community associalions and groups from 8.'30am Monday to Saturday. The centre is a thriving hub from within which we deliver combiration of work streams and proj8Ctslo meet the needs of our service user5 who ar8 of all ages, gender and backgrounds. This year was 8 period of growth for th8 Trust with the arrival of a n8w Community Development 8nd Engagemenl Manager lo lead our daytime activities in pursuanc8 of ils charitabl8 aims with fr8sh ideas and new partnerships, plus two P8er Support Work8rs to oryanise group aclivilies lo improve physical and mental heallh in our Safe Haven Crisis Prevenlion and Recovery SeNice, i The History of Sunlight The 'Kent Today, newspaper reported on 4 Mar¢h1996 'Ray of Sunlight to shine on community,. The old Sunlight laundry in Richmond Road, Gillingham is Isking on a new lease ol life as The Sunlight Cgnlre,. The outgoing Gillingham Borough Council invested £200,000 lo purchase the old building which slood empty for two years. Council leader Bob Sayer said. Apart from th8 ran9e and breadth of tacililie5 that will be available, the Sunlight Centre will be a one-of-a kind seK-sustsining partnership betW8en local people, cornmunily groups, businesses and Gillingham council, An open day was held on hlarch 20, 1996, and the two most popular needs identified were a GP surgery and 8 pharmacy. A n9w building was d8velap8d with lottgry funding and the Council for Voluntary 58rvicgs h8lp9d us lo gel off the ground with many of our founder volunteers and campaigners slill supporting us gs Truslees, employees and volunleer session leaders lo provide Ihe following over the years.. GP surgery. lamily centre {8 staff), pharmacy {3 slaffl and 8ar clinic11 staff) Health and Lifestyle team IHALTI plus health champions and research Parentls- peer led parenting support Alzh8irner and D8menlia Family Support, Alzheimer Advisor pilot and D8rn8nlia Cafe Charity start.up support, virtual office, storage and meeting room space for.. o Chinese Elderly Welfare A*sociation o Medway African Caribb8an Association o Bridge Baplist Church 0 50s+ Friendship Group o Shout Out self-advocacy group o Harmony Jam Medway One Stop Shop for support to people experiencing domestic abuselviolence Community Café and Radio Station - providing employability and confid&nce skills Community gardeniro and o)mposling for vulnerable adulls Men and Women in Sheds. Music, Gardens and Electronics
Various training courses including anger management. digital skills, redu(ang mental health stigma Kickslart traing8s. apprentic&ships, young offender5 work p18¢ements Community and Diversity placements for trainee Police Ofticers and social workers Safe Haven Crisis Prevenlion Service until 11 pm 365 days of the year Achlevements and performance
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) Achièvèmènts and rfOrmanC Icontinuédl i Review of activitiès Gllllngham Safe Haven Crlsls Recovery Servlce was 8ub-contr8cled by Mental Health Matters from June 2024 to reduce the number of people attending accident and emergency from Medway and Swale with mental health difficulties which could be supported in the communily. The contract is worth £222,272 pa and during our first year we received 2,770 referrals lo this service which Is open 365 days of the year from 6-11pm For 1..1 Crisis Recovery Support by phone. email or in person and our Peer Support Workers organise group activitie5 to rgduce social isoL3tion and improve mental health such as.. Monday evening exercise classes Tuesdays table tennis and pool Wednesdays W8llbeing Workshops Thursdays Therapy Ducks Fridays Fr80 Food and Batch Cooking Classes Saturdays Lego or Art Workshops - Sundays Weekènd Workshops The service is run by a learn of 8 mental health professionals plus 2 volunteer re¢eptionisls who work evenings and weekends to support p8opl6 who may walk in or bq 'bluo light8d' to us instead of A&E for crisis d84scalation and prgvontion. Wellbelng Café our funding from Kent & Medway ICB ended in June which resulted in a number of beneficiaries going into crisis which we addressed by delivering this service as a voluNle&r led warm sp2ce and peer support group from 10.'00 lo Miéday from our reserves lo support approximately 1,000 people per annum during the day as follows.. Monday Knit and Natter funded by unreslrlcted donations for 5 allendees per week Tuesday Chgtly Caf8 funded by unrgstricted donations for 2 artondegs pgr wgek Wednesday Arts and Crafts funded by unreslricled donations for 4 allendees per week Thursday Art5 and Crafts funded by unre51ricted donation for 4 attendees pei week - Friday Pop Up Advice Tablo from the DWP, Open Road, KMPT, MVA otc. Saturday Community Events Monday lo S8turd8y Book. Plant and Toy Share. Swap or BLJY StsIIs Community Centre Refurbishment funded by Alex Fery for 3-12 allendees per week The service is sadly no long funded by the ICB so il continues ils vital support with the help of our wonderful EDBS ched(ed volunteers who are supervised by our Community Development and Engagement Manager. Anger Management Training lunded Y Shaw Trust and delivered across Medway and Swale by 2 part-time employees who supported 40 ref91$ for support. Caf8 Sunlight and Cookery Class8s expanded its opening hours to Monday to Friday to provide reasonable priced food for oiir beneficiaries from 10=00 to 14..00 and was part funded by Awards For All to provide employability work èxperience skills, improve self-esleem and confidence to those with learning difficulties from Bradfield's Acalemy, Mid-Kent College and Fotward2Employmenl, students from Greenwich and Kent University also volunleer to gain employability points helping them with reading 2nd writing to take
ordors. Tho projgct ha$ great outcome8 into ompltsymgnl training and voluntoering for young pgop19. Growing K9nl and M?dway funded us lo provide cookery and marketing training to develop a new Sunlight Seasonal Soup for 18-30 year olds vyhich was very popular for 6 attendees led by our newly promoted Health and Wellbeing Co-ordinator. This was delivered by 1 part-tirne employee, 2 volunteer calering assistsnls and 2 beneficiaries with leaming difficulties each day. edway Men in Sheds was commi55ioned by Medway Council's Suicide Prevention team lo provide 50cialisalion opportunitie5 for men over 18 Trot in employrnenl and retirees lo reduce the incidence ol suicide in men by providing activilies that help maintain cognition, dexlerily and mental wellbeing, In this financial year we increased the number and scope of sessions available, as follows wilh thanks to a growing number of trained DBS chked volunteers enabling us support 98 people per annum who may be vulnerable adults, hav8
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) Achièvèmènts and rfOrmanC Icontinuédl learning, menlal health or physical difficulties or dentI8. The service is run by 2 part-time staff with support from 10 EDBS checked volunteers. Medway Women in Sheds was provid8d with se8d funding from Medway Voluntary Action following feedback that wom8n needed lo be provided with similar support during the day too by our social psCnber$. We anlicipaled 8 group of 6 female shedders each week bul 12 were referred for support during our first week, so we 8r8 incredibly grateful lo our DBS ch8cked volunteers lo help us axpand this sarvicè provision with $0rn8 m£mrg doing gardèning or painting as il is challènging for thèm to all fit into our shèdsl The service is run by 1 part-time employee with 4 EDBS checked volunteer5 to support 12 attendees per week. Communlty Gardens and Green Spaces provide free healthy local produce, stress relief. grounding and slrellglheniro ¢onneclions, slaying present, sense of purpose, dexterity and cognition, physical aclivily, r8duc8d social isolation and irnproved rnental health reduclng the risk of Demenlia al the followSng slles.. i. Ethel Maud Court Garden (High How81 lo the rear of the Sunlight Cenlre, backing onlo the fomier swr of the old Dockyard railway Ilne. provides 81 social meeting spac8 Sn which lo grow and harvest fruit and vegetab18s by our local community was opened weekly. funded by Medway Voluntary Action and match funded by donations lo Sunlight lo support 6-8 people per w88k plus community events. ii. Otway Street Garden 15 a forrner play area which when closed by the Council was leased to us a5 a wild and recyded community garden lor people to grow and share produ, plus leach composting and cookery skills. 11 was opened lo the Community two days a week funded by Swir8 Trust and Medway Men in Sheds to support 6-8 people per session plus community open days. Ill. Sunllght Surgery Therapeutlc Garden a sensory coutyard garden p18nled by volunteers for NHS staff to enloy funded and maintained by Medway Wom8n in Sheds, Iv. Caf8 Sunlight Patio Garden a flDwer m8morlal garden lo rem8mb8r thos8 whom w8 have lost mainl8in8d by volun188rs for th benefit of allendees to Gillingham Saf8 Haven and Café Sunlight and funded by don81ions lo Sunlight. Our community gardens were funded as wolunleer led initiatives this year bul Men and Women in Sheds Project COrdinatorS supervise the volunteers and ensur8 that they have 8verylhing they need lo run the sessions. Sunlight Dementia Support Cgfé gnd Cerers Support Group was sponsored by Car? Merk, ASDA and hAERKUR due lo 18ck of grant funding lor much needed weekly services for those with dementia and their carers lo meel in an informal setting to have a safe space lo Come for their wellbeing lo increase their indepen(knl liviTrJ as long 8$ possible, They can discuss issues of concern with our parish nurse, hgalth agencies and emgrgency services who pop in once a month and we organise quartgrly tea dancgs and a Christrnas Party with a carol concerl given by the pupi15 Of 8umt Oak Primary School, which is nearby. We 8150 participated in a campaign with Medway Foodbank alx)ut th8 food poverty unpaid carers face and hope that we will receive funding to support this large group of 30 ben8ficiari8s soon. Sadly we did not receiv8 8ny funding lo staff this service bul our 4 EDBS check8d trusl8ed voluntears are supervised by our Community Development and Engagement Manager. Radlo Sunllght supports 12 volunteers Lwt ceased broadcasting local infom)alion and Music online due to lack of corporate sponsorship for a Radio StatKJn Manager, technician and licence fees since 2018 but our dedicated volunteers, many of whom have learning or physical health difficulties. continue lo be Volunteer DJS, enjoying playing their favourile music to improve their mood wilhin the Cafe. During the period we recèived funding for some new equipment to commence an anti-sligma campaign and podcasting which wa8 led by our Men in Sheds Co-ordinator lo give this group a new method of having a voi(£ in our community. stop Smoking Service was lunded by Medway Council for two employees lo be trained prescribers lo encourage s8rvice users to give up smoking for improved ment81, fin3n¢ial and physical health by prescribing
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) Achièvèmènts and rfOrmanC Icontinuédl vapes, patches and gum to help them. Health Research, Focus Groups and Preventlon Programme$ were funded by Medway Voluntary Action for our volunteers lo have new opportunities lo get involved and improve health inequalities in Medway. This includes Cancer Research, Bowel Cancer Champions elc. Leases The Trusl has a 6 year lease for Olway Streel Communily Garden with Medway Council and we took over the lease of Elhel Maud Court Garden from High Hopes Community Group who were struggling lo fundraise. We have agreed a new ten-year lease for the Centre which will enable the Trust to renew the sub-lease with GP surgery and licence with Sunlight Pharmacy. The council requires a 21°/o rent increase plus repairs lo their old building lch will be a challenge for both the charity and the NHS lo find. IT and ¢elecom$ We outsource IT and Telecoms SUPPOrt and purchase refurbished devices lo keep within limited budgets and our ethos of susiainabiliiy. We also share desks and devices 10 reduce cosis wilh staff working shifts. Suslalnablllty A green plan was created lo improve our sustainability whi¢h was funded by lean operations managemenl, increased repairs. reusing and r&ducing wast8 by Medway Men and Women in Sheds. Revlew of activities {a} The Board actively oversees financial r8sources and risk with the CEO and remains GDPR, NHS Data and Local Authority compliant. {bl Services provided under cDntract are subject to formal Contract monitoring arrangements, including regular reporting, revi8w of Key Performance Indicators and Outcomes achieved to Commissioners, which use the required methodology for data collelOn and analysis. {cl Comments. cornplainls. and complirnents are recorded and dealt with in line with Trust policy. Where p055ibl8 concems or complaints are addressed and resolved through discussion or escolated through the organisation and reviewed by the Bogrd, os necessary and appropriate. {dl The process of reviewing organisalional policy and procedures continued in liaison wflh the external employment advisory service and an annual internal review of other policies and procedures by the management team which is ratified by the Board. {el Activities and services delivered by the Trust s8ek feedback from participants in a variety of formal and informal ways such as SUIVgyS, qUElbtioiiiiairvb, v¥rl)dl ciiid Writt11 I¥¢jb£76k wliiGII ib reyurl&(J Iv fuiidf31b diid cil Buar(J Iri¥¥tlllyb. Faclors relevant to achleve objectlves The overriding aim of the organisation is to reduce health and social inequality through community development and, in line with the organisalional ethos, involve the community in the design, operation and delivery of activities and services delivered. The National Occupational Standards for Community Development wort( and related practic8 protocols ar8 Used to inform r818vant areas of practice and delivery in line wilh thi&. Financial review Going concern Through the years the charity has Thanaged its cashflow and c0515 proactively 8nd effectsvely. Cashflow projections for 202415 and
beyond rgmaim positivg with our now contractod Service. The renowal of thg Head Lease with the local authority will offer opportunitie$ lo negotiate sub-leases and capital funding for repairs.
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) Financial rÈvièw Icontinuèdl In this context the trustees have a reasonable expectation that the company has adequate resources lo continue in operational existence for the foreseeable future. For this reason, the trustees have continued to adopt the goinq concem basis in preparinq Ihe financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies. i Rèsèrvès pollcy Tha organisalion aims lo hold thre8 mr>nths r9Sgrv89 in line with Charity Commission b9St practice but it is recc)gnisgd that this is a challenging 0.eCtiVe in the current economic climate and the importance of keeping services operating for people in ne. Thi5 8moLJnl equates to £137,000. This compares to unreslrictgd reserves hekl of £37,827 12024.. £19.4421. which is below thg Charity s reserves policy at this time. Financial ri?k management objectives and policieg The Board of Trustees have overall responsibility fc the syglem ol internal controls for the charity and have reviewed our annual risk register. Robu51 financial policigs and d91ggalgd authority a5 W911 as pgriodic visils by 8Xt8rn81 a¢¢ounlanls ensure that Ihg company adheres lo financial policies and procedures. The charity operates a comprehensive budgeting process thich is approved by the Board and managemenl accounts showing actual flnanclal results agalnsl budget are made lo the Trustees at each Board meeting. Tli8 Board of Trusl&8s Iiav8 ov&rall r8sponsibilily f th8 system ol in18rnal controls for lh8 charily and hav8 r8vi&wed our annual risk register. Robu&l linancial policies and delegated authority as well as periodic visils by external 2ccounlanls ensure that the company adheres lo fin8n¢ial policies and prooedures. The oharity operates a comprehensive budgeting process thich is approved by Ihe Board and management accounts showing actual financial results against budget are made lo th8 Trustees at each Board meeting. Our staff handbook, wlicies and proc8dur8s form part of every induction and log8lher with mandatory Induction training provided by Work Nest including signing an anti.bribery declaration slating that they have read and understand the conten15 of the Anli-Brib8ry policy. Inlemal controls are In place In relallon lo the aulhorisation of all IransaclSons and planned expendllure lo malnlaln financlal conlrol across the organisalion. Robust procedures are also In place to ensure the health and safety of all staff. beneficSaries, Trust8es. and olhor visitors to our Centre and comprehensiv8 inspections are completed lo ensure legal compliance as woll as besl practice. The standards expected in relation lo the services provided lo our beneliciaries are clearly established and all staff work to ensure the very best provision of infomialion, guidance, help and support lo community members in contact with Sunlight. Day-104ay managem8nt of Trust wide policies covering risk and sefyiee provision is delegal&l lo the Centre Manager, with the Chief Executive responsible for regular monilorlng of their effectiveness. Trustees approve any changes lo such policles and procedures and regularly review them as appropriate. I Prlnclpal fundlng The principal funding sources are income earned through charitab18 aclivili&s of servic8s and room hir8 for cornmunily members. Trading and fundraising income is extremely limited in an area of deprivation. Paoe 10
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) Financial rÈvièw Icontinuèdl i Results for the year The Charity has made a surplu5 for the year of £16.268 which has increased the nel assets lo 38,273, a5 at 31 March 2025. Thi5 IS comprised of restricted funds of £446 and £37,827 unrestricted funds. The increased fundraising, orant and rental income this year has pul the organisatiC)n on a more stable fooling, with income inlxeasing lo £611,192. The Charity increased its expenditure during Ihe peTiod investing in staff developmenl to £594,924. The Charily has managed lo move back into a net current asset POSrtion, of £38,273. al the Balancg sheet dat8. compared lo £22,005 in the comparative period. Structure. governance and management I Constitution Sunlight Development Trusl Lld Is registered as a charllable cormpany limited by guar8nlee and was set up by a Memorandum of Association on 31 January 2006 and reaislered as a charity on 13 Oclober 2008. The charity numb8r is 1126266 and the regisl8red Company number is 5692427. The registered address of the charity is the Sunlight Cenlre, which is an award.winning healthy living ¢enlre in Gillingham, Kent, The eharilable objeels arè.. 1. To develop th8 capacrty a1 skills of m8rnbers of the socially and economically disadvantaged community so th8y are better abl8 10 identify and m891 Ihair n88dg and participate moro fully in society. 2. The advancemenl cf health. 3. The advancement of the education of the public about the effects on society of disadvantage and discrimination. 4. The promotion for the benefit of the public of urban or rural regeneration in areas of Social and economic deprivation by any of the following means.. {al the relief of financial hardlIp {bl the relief of unemployment (cl the advancement of eduo*lon. tralnlng or retralnlng - partlculady for unemployecl people - and provldlng worf( experlence {dl the provision of financial or technical assistance. business advicé or consultancy to create training and employmenl opporknnilies, including help in.. (11 setting up their own business (2) supporting existing businesses {el the creation of training and employment opportunities Ihrough work5pas, buildings andlor land offered on favourable lems {fl thè provision of housing for pgoplè in need and improvement of public or charitabl8-S8Ctor housing {gl the maintenance, improvement or provision of public amenities {hl the provision of recreational facililies for the public, especially lor those in need due lo youth, age, infirmity, financial hardship or social circumslances {il the protection or conservation of th8 environment {jl the provision of public health facilities and childcare {kl the rehabilitation of ex-offenders and the prevention of crime {11 any r)Iher means as may be determined with prior written consent from the Charity Commissioners i Molhods of appolntmont or el•¢tlon of Trusteos
Tha managem8nt of th8 Company is the responsibility of the Trusleos who are elected and Go-opled under the 18rms of the Memorandum of Association. Paoe11
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) Structurè. govornantè and managèmènt leontinuédl i Organisational structure and do¢ision.making policies The Governance structure was revieived in this pgriod and a new sub-committge structure established for Finance and Remuneration, Centre Manaoemenl. Safeguarding and Service User Represenialion. The Board refer to eommunily objectives through regular involvement with events and activities held by the organisation. Membership of the Board is drawn Irom the local community and Trustees operate as ambassadors with local organisalions through Iheii networking and direct involvement with many of the comtnunilies of inler85t a550ciated with the Ttusl. Pollcles adopted for the Inductlon and Iralnlng of Trustees The Board of Trustees has the power lo appoinl 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 organi5alions such as Reach, the Volunt8er Bureau websilf and advertising amongst other colleagues and partn8r ag8nci8s. Through robust recruilmenl methods the company endttavours to reach groups of people who are under-represented in ils employment, those who are members of the local Gillingham community and those who can bring relevant skills and experience to the Board. Trustees are appoinled lo the Board lollowing a formal interview and selection process which includes Trustees and may involve staff and lo¢al community members, Prospe¢live Trustees meet wilh an existing Board member following receipt ol a CV lo discuss with them the skills and areas of expertise that Ih8y would bring lo the charity, they are invited lo observe and participat8 in a meeting before a final decision is made. Relevant diligence checks are completed prior 10 the new Trustee being formally welcomed lo the Board. i Risk manag•m•nl Th8 Board of Trusl88s have ov8rall rgsponsibilily ICY th8 syslern ol inl8rnal controls lor the charity and hav8 revi8w8d our annual risk register. Robust linanei81 policies and delegaled authority as well as periodic visils by exlern818ccounlanls ensure that the comp8ny adheres lo financial policies and procedures. The charity operates a comprehensive budgeting process ¥thich is approved by the Board and management aooounts showing actual financial results against budget are made lo the Trustees at each Board meetsng. The Trust engag8s the accountancy firm IT & Accounting Solutions for indep8nd8nt examination of the accounts, and expert advice on mallers relating lo charity finance, payroll and pensions. The Trust continued lo engage Elli5 Whillarn as the health and safety advisory Sgrvice including th8 annu81 vnd8rtaking of hgallh and safely audits, supporting risk as595sm9nl, 8nd guidance on risk rnanag8menl. Advice was routinely sought by the Trust on human resourcing mallers, the managemenl of change and employment related contractual matters. Financial poliaes form part of every induction and all staff are offered training on and are required lo sKJn an anti-bribery declaration slating that they have read and understand the contents of the Anti-Bribery policy. Internal controls are in place in relation lo the auihorisalion of all Iransaclions and planned expenditure lo maintain financial control acros5 the organisalion. Robust procedures are also in place to 8nsurB the hgalth and safely of all staff, bgneficiaries. Trus188s. and olh8r visitors lo our Centre and comprehensive inspections are completed lo ensure legal compliance as well as best pfaclice. The standards expecled in relation lo the services provided to our beneficiaries are clearly estsblished and all staff work lo ensure Ihe very best provision of information, guidance, help and support to community members in contact with Sunlight. Day-to-day rnanaggmenl of Trust wide policies covering risk and service provision is delegated to the Centre Manager. with tho Chief Executive responsiblo for regular monitoring of their effectiveness. Trustees approve any changes to such policies and procedures and regularfy review them as appropriate. Plans for future periods {al On 31 January 2026 the Trust will celebrate ils 20th birthday of delivering innovative and inclusive services Paoe 12
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) Plans for futurè pèriods Icontinuèdl in line with the primary purpose of the charity, ils strategic priorities, community aspirations and the requirernenls of public service commissioning. This will include developing and delivering schemes focused on health and wellbeing, equality, mental health, social isolation, loneliness and the alleviation of poverty and hardship. The Trust will endeavour to do this in partnership with local people, community organisalions and commissioners in a meaningful and prevenlalive way in relation lo the health and wellbeing of local people whilst maximising the potential of facilities on the sites. {bl The management team will continug to rgspond lo opportuniti85 for the delivery of local 58rvices and forecast growth by involving staff, volunteers and community groups in assessing and leading local responses lo the opportunities that arise. The Trust will continue lo actively explore and develop sector level partnerships in support ol this agenda and seek opp(*tunilies for eollaboralive working and dlversltylng fundlng sireams. {cl The Trust will continue to engage with the comrnunily, strategic partners, local MPS, and decision maker8, creating and identifying opportunities lo support ¢ommunily empowerment and community led action, including increased physical health by creating a new role for Community D8V81opment and Engag8menl Manager. Idl Investment readiness and asset transfer will be driven IoM8rd. with a long-lerm aim of acquiring the freehold of the Sunlight Cenlre and ils green spaces lor the benefit of the community, should th8 Council we willing lo dispose of thes8 assets. In the meantime. w8 continue lo renl and mainlain them for the community with increased opening hours year on year as we grow. {e> The Trust has updated ils business plfjn to incorporate it$ fundraising slrat8gy. Applicalions lo grant making bodies will bg devgloped lo work on s8v8ral schernes lo increase long-lerm. g8inful ernploym8nl and bet18r training opportunitl8s for our beneficiaries. We will continue to 16ndar for s6rvices which are compatible with our aim5, to draw funés into the local eeonomy and increasè local soci81 capital. {fl We will further development and improvement of the Trust including a review of our assets and information technology plus opportunities for ¢loser working with likeminded organisations which brings mulual benefit to all parties and an enhanced service lo the end user. Momb•rs' Ilablllly The Members of the Company guarantee lo contribute an amount not exceediNJ £1 to the assets of the Company In the event of winding up, either while they are a member or within one year after they cease to be a member. Paoe 13
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) Statèmènt of Trustéès. rèsponsibilitiès The Tru5tegs (who are also the directors of the Company for the purposes of company law} are responsible for preparing the Truste8S' report and the financial statemenls in accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Acceple(l Accounting Praclicel. Comp3ny law requires the Trustees to prepare financial slalemenls for each financial year. Under company law, the Tru5tee5 must not approve the financial statements unless they are satisfied that Ihey give a true and fair view of the stale of affair5 of the Company and of it5 incoming rgsourcgs and applicytion of resourcos. including ils incomo and expondilure, for that poriod, In preparing Ihesg fi'nancial slalements. the Trustees are required to.. select suitable accounting policies and Ih8n apply them conglSt9nlly', observa tha rnglhods and principles of the Charities SORP IFRS 102).. make judgments and accounting eslimales that are reasonable and prudent., slate whether applicable UK Accounting Standards IFRS 1021 have been followed, subject 10 8ny material d8partures disclosed 8nd gxplgined in the financial $talemenls', prepare Ihg financSal slalements on the golng concern basis unless it Ss inappropriate lo presume that the Company wlll continue in business. The Trustees are responsible for keeping adequate accDuntSng r8cord6 that are sufficient lo show and explaSn the Company's transactions and disclose with r8ason¥blg accuracy at any lim8 the financial p0511ion of the Company and enable them lo ensure that the linancial statements comply with the Companies Act 2W6. They are also responsible for safeguarding the 8sset8 ol the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities, Approved by cKder of the mernbers of the board of Trustees on 18 December 2025 and signed on iheir behalf by.. Adam Price Paoe 14
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 Independent examlner's report to the Trustees ol Sunllght Dev&lopment Trust Ltd I'the Company'l I reporl lo the charity Trustees on my examination of the accounts of the Company for the year ended 31 March 2025. Responsibilitie$ and basls of report As the Trustees of th8 Company land its directors for the purposes of company law} you are responsible for Ihe preparation of the accounts in accordance with the requirements ol the Companies Act 20061'lhe 2006 Act'i. Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 20C16 Act and are eligible for independent examination, I report in respect of my examination of the Company's accounts carried out under section 145 of the Charities Act 2011 1'lh8 2011 Act'}. In carrying out my examination I have followed the Directions given by the Charity Commission linder seelion 14515)Ibl of Ihe 2011 Act. Indepondent examiner'$ stalement Since the Cornpany's gross income exceeded £250.000 your examiner must be a member of a body lisled in section 145 of the 2011 Act. I confirm Ihal l am qualified io undenake Ihe examination because l am a member of Instituie of Financlal Accountants, which Is one of the listed bodi85. I have completed my 8xaminalion. I confirm that no matters have com8 to my attention in connection with the examination giving me auso lo believe.. accounting records were not kept in respect ol the Company as required by section 386 of the 2006 Act.. or the accounts do nol accord wilh those records; or the accounts do not comply with th8 accounting requir8m8nls of section 396 of the 2006 Act other than any requirement that the accounts give a 'lrue and fairf view which is not a matter considered as part of an independent 8xaminalion.' or the ao¢ounl8 have not been prepared in accordance with the methods and principles of the Slalemenl of Recommended Practice for accounting and rcporting by charities lapplicablc to charilics preparing their accounts in accordance wilh thè Financial Reporting Standard applicable in the UK a1 Republic of Ireland IFRS 10211, I have no concerns and have come across no other mallers In connecllon with the examination lo whlch allenllon should be drawn in this report In ord8r to enable 8 prop8r understanding of the accounts lo b8 reached. This report is made so191y lo the Company's Trust99s, as a body, in acc(rdancg Wlth Part 4 of thg Chari119s (Account5 and R9POrtsl Regulations 2008. My work has been undertaken so that I might slate to the Company's Trustees those mallers l am required lo slate lo 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 responslbllity lo anyone olher than the Company and the Companys Trustees as 8 body, for my work or for this report. Signed.. Dated.. 18 December 2025 Marcel Jung ICPA (Fellow), FFAIFIPA, FAIA IT & Accounting Solution$ Limited Certrfied Praclising Accountants Paoe 15
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 MARCH 2025 Unrastrlctad funds Rgstrieted funds 2025 2025 Total funds 2025 Total funds 2024 Nol• Incom8 from.. Donations and legacies Ch8ri18ble 8clivi118S 296,287 44.518 340,805 226, 809 109,705 23,818 136,864 109,705 23,818 136,864 102,780 Other trading activities Investments 18, 185 152,635 Total income Expendlture on: 586,674 44,518 611,192 50D,409 Charil8ble aclivllies 547,838 47,086 594,924 479,757 Total exp•ndituro 547.838 47.086 594,924 479,757 Nel movement In funds 18,836 12,5681 16,268 2Q,652 Reconciliation of fund5: Total funds brought forward Nel movement in funds 19,437 18.836 2,568 12.5681 22,005 16.268 1,353 20,652 Total lunds carrled fonvard 38,273 38,273 22,005 The Slalemenl of financial adivities includes all gains and losses recognised in the year. The notes on pages 20 to 35 form part of these financial slatemenls. Paoe 16
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) REGISTERED NUMBER: 05692427 BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Note Flxed assots Tangible assets 13 4,646 2,206 4,646 2,206 Current assets Debtors 14 21,716 80,260 19,506 Cash at bank and In hand 73,667 101,976 93,173 Current liabilities Creditors.. amounts falling due within on8 ygar 15 168.3461 (67,481) Nel currènt a$s8ts 33,628 25,686 Total assels less current Ilabllltles 38,274 27,892 Credilors.. amounls falling due after more than one year 16 (5,887) Nol asg•ts •xcludlnq p8nslon as8•t 38,274 22,005 Total not assets 38,274 22,005 Charlty lunds Restricted funds 17 2,568 Unreslrlcled funds 17 38,274 19,437 Total lunds 38,274 22,005 The Company was enlilled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the company lo oblain an audit for the year in question in accordance with section 476 of Cornpanies Act 2006. The Trustees acknowledge their re5pon5ibiliiies for complying wilh the reqLJirernents of the Act wth respect lo accounting records and preparation of financi21 slalements. The financial slalements have been prepared in accordance with the provisions applicable lo entitie5 subject to the small companies rAgimFt. Paoe 17
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) REGISTERED NUMBER: 05692427 BALANCE SHEET {CONTINUEDI AS AT 31 MARCH 2025 The financial slalem8nls w8re approved and authorised for issue by the Trustees on 18 Dec8mber 2025 and signed on their beh81f by.. Adam Pt1c The notes on pag8s 20 to 35 form part of th859 financial slalemenls. Paoe 18
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Cash flows from operating activities Nel cash used in operating activities 10,097 17,474 Cash flows from Investlng a¢tlvltles Purchase of langible fLxed assets {3,505) Nel cash lusad Inllprovldod by Invostlng actlvltles 13,505) Cash flows from flnanclng a¢tlvltles Nel cash provlded by flnan¢lng a¢tlvllle8 Change In cash and cash equivalents in the year 6,592 17,474 Cash and cash equivalents at the beginning of the year 73,667 56,193 Cash and ca$h equivalents at the end of the yèar 80,259 73,667 The notes on pages 20 to 35 form part of these financial slalemenls Paoe 19
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) NOTES TO THE FINANCIAL STATEMEMTS FOR THE YEAR ENDED 31 MARCH 2025 General inforrnation 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 Cenlre, 105 Richmond Road, Gillingham, Kent. ME7 1 LX. The main objectives of the Charity are as detailed within the Trustees, r8POrt. AGGounting PLJliGie¥ 2.1 Basls of preparatlon of flnanclal $tatement$ Th8 financial statements have been prepared in accordance with the Charitie5 SORP IFRS 102} - Accounting and Reportin9 by Charities,. Statemenl of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191, the Financial Reporting Standard applicab18 in the UK and Republic of Ireland IFRS 1021 and the Companie5 Act 20D6. Sunlight Development Trust Lld meets the definition of a public benefil entity under FRS 102. Assets and liabilities are initially rgcognised al historical cost or Iransaclion value un185S Othetwise slated in the relevant accounting poliw. 2.2 Incomo All income is r8cogni58d once the Cornpany has entitlement the income, il is probable that the income will b8 received and the amount of income receivable can be measured reliably. Grants are included in the Statement ol linancial activities on a receivable basis. The balance of income received for specific purposes but nol expended during the period is shown in the relevant funds on the Balance sheet. Where income 15 received in advanc8 of entitl8mgril of receipt, its re¢ognilior) is deferred and included in creditors 85 deferrgd income. Where entitlement occurs before income is received, the income is accrued. Income Igx recoverable in relation lo investment income 15 recognised 8t the lime the investment incom8 is recglV8ble, 2.3 Expenditure Expenditure Is recognised once there is a leg81 or constructive obligation lo transfer economic benefll to a Ihlrd party. it is probable that a transfer of econornic benefits will be required in selllernent and the amount of the obligation can b8 m8asurod rèliably. Expgnditure is classifièd by activity. Thè Ix)sls of 8ach activity 8r@ madè up of th8 total of dir&cl costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable lo a single activity are allonatpd dire.c.tly lo that aclivily. Shared rosl.4 whh rnnlrihule lo more han one artivily and siipport cogls which arp not attributable to a single aclivily are apportioned between those activities on a basis consistent with the use of resources. Central staff cosls are allocated on the basis of lime spent, and depreciation charges allocated on the portion of the asset's use. Expenditure on raising funds includgs all expenditur8 incurred by the Company lo raise funds for its charilablg purposgs and includes costs of all fundraising aclivilies events and non-charitable trading. Expenditure on charitsble odivilies is incurred on directly undertoking the octivities which further the Company's objectives, as well as any associated support costs. Paoe 20
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) NOTES TO THE FINANCIAL STATEMEMTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng poll¢lès l¢ontlnued) 2.3 Expendlture {contlnuedl All expenditure is inclusive of irracoverablè VAT. 2.4 Govornmont grants Governrnenl grants relating to tsngible fixed assels are trealed as deferred income and released to the Slalement of financial activities upon th8 completion of the rg18vanl performance-r8laled conditions. Other grants that are not subject lo performance-relaled conditions are credited lo the Slalement ol financial aclivilies as the granl proceeds are received. CrBnls rcccivcd prior lo thc revenue recognition critcria bcing solisficd are recogniscd as a liobility. 2.5 Taxation TIIB CviTIVcllly 16 LLTriibidEIrd iu Pclbb Ili¥ I611> b¥1 uul iii Pdiuyiciyll 1 Suli¥dulv 6 uf Ili¥ Fi1)drIL ALI 2010 drid ili¥i¥lorv il meets the definf(ion of a charltable company for UK corporation lax purposes, Accordingly, the Company is polenlially exempt from laxalion In respect of Inccme or capital gains recelved wSlhin categorles covered by Chapter 3 Part 11 of the Corpurdl'on Tax ALI 2010 or Section 256 of th& TaxatK)ri of Charye3ble Gain5 AGt 1992. to Ilie exleiil that such Incom8 or gains are applied exclusively to charitable purposes. 2.6 Tanglble flx•d assots and depreclatlon Tangible fixed assets costing £250 or more are ¢apilalised and recognised when future economic benefits are probable and ihe cost or value of the asset can be measured reliably. Tangibl8 fixed assets are Initially r8cognlsed al cost. After recognition, under the cost model, tanglble fixed assets are mgasurgd at cost Igss accumulated deprgcialion and any accumulated impairment Iossgs. All costs incurrgd to bring a tangible fixed asset into ils inlended working condition should be include¢J in Ihe MeasuMent of cost. At each reporting date the Company assesses whether there is any indication of imp8irment. If such indicetion exists, the recoverable amount of Ihe asset is determined lo be tho higher of ils fair value less costs lo soll and its valuo in uso. An itnpaimient Ioss is recognised where the carrying amount exceeds the recoverable amount. Deprgci81ion is charged so as to allocate the cost of tangibl8 fixed assels18ss their residual valug over Ihgir eslimaled useful Ilves, Deprociats'on Ss provlded on Ihg following basis.. Long-term leasehold property Office equipment Computer equipment Other fixed assets over Ihe course of the lease 250/0 straight line 25Q/o straight lin8 2501. straight line 2.7 Debtors Trade and other debtors are recognised at the selll8rngnt arnount after any trade discount offered. Prepayments are valued al the amount prepaid not of any trade discounts due. Paoe 21
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) NOTES TO THE FINANCIAL STATEMEMTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng poll¢lès l¢ontlnued) 2.8 Cash at bank and In hand Cash al bank and in hand incleS cash and short-tom highly liquid invgstments with a short malurily of threa months or less from the dale of acquisilion or opening of the deposit or similar account. 2.9 Llabllltle$ and provlslons Liabilities are recognis8d when there is an oblig81ion at the Balance she8t d8te 8s a r8suIt of a past @vent. it is probable Ihal a transfer of economic benefit will be fequired in seltlemenl. and the amount of the selllemenl can be eslimaled reliably. Liabilities ar8 rQgnised at the amount that Iha Cornpany anlicipat8S it will pay to settle Ihg debt or thè amount it has received as advanced payments for the goods or services it musl provide. Provisions are m88sured 8t th8 b95t 8Stirnale of th8 amount5 r8quir8d to 58ttle the obligation. Whgr8 th8 eff8Ct of th8 11rn8 value of money is malerial, the provision is based on the present value ol those amounts. discounted al Ihe pre-tax discount rate that reflects the risks specifio lo the liability, The unwinding of the discounl is recognised in the Statement of flnanclal acllvliles as a finance cost. 2.10 Flnanclal Instruments The Company only has financial assets and financial liabilities of a kind that qualify as basic financial inslrumenls. Basic financial instruments are initially recognised at transaction value and subsequently m8asured al their settlement value with the exception of bank loans which 8re subs8qU8ntly m88sured 818mOrtised cost Ljsing th8 effective int8r8St method. 2.11 Operatingloasos Rentals paid under operating leases are Charged lo Ime Statement of financial activities on a slraighl-line basis over the lease term. 2.12 Pensiono Th8 Company Iwerales a defin8d contribution pension scheme and the pension charge represents th8 amounts payable by the Company to the fund in respect Df 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 Company and which have not been designated for other purposes. R8strictad funds ar8 funds which ara lo ba used in accordancè wilh spacific restrictions imposed by donors or which hav& been raised by the Company for particular purposes. The costs of raising and administering such funds are charged Jainst the specific fijnd. The aim and use of each restricted fund is set out in the notes lo the financial statements. Investment income, gains and losse8 are allocated to the appropriate fund. Paoe 22
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) NOTES TO THE FINANCIAL STATEMEMTS FOR THE YEAR ENDED 31 MARCH 2025 Crltlcal accounllng èstlmatos and areas of Judgment Eslirnales and judgrnent5 are continually evaluated and are based on historical experience and other factors, including XP8Ctations of futur8 9vents that are believed to be reasonabl8 under th8 circumstances. Critical accounting ests"mate5 and assumpllons.. The Charity does not currently have any significant accounting eslimales or areas oljudgemenl. Income from donallons and legacles Unr85trictsd fund5 2025 Reslrictod funds 2025 Total funds 2025 Grants Mental Health Malters 185,266 185,266 15,000 Coyler Fergussion Awards for All 15.000 19.950 19,950 3,333 48,000 Garfiald Waston 3.333 Men in Sheds 48.000 Subtotal detallod dlsclosure 271,549 271,549 Donaticns 4,085 4,085 64,671 Gran19 20.153 44,518 Gift Ald soo 500 Subtotal 24.738 44,518 69,256 296,287 44.518 340,805 Unfftslricled funds 2024 Restricted funds 2024 Total funds 2024 Donations 2,623 216,337 2,623 224, 186 Grants 7,849 218,960 7,849 226, 809 Paoe 23
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) NOTES TO THE FINANCIAL STATEMEMTS FOR THE YEAR ENDED 31 MARCH 2025 Income frorn charilable aclivitie¥ Unrastrlctéd funds 2025 Total funds 2025 Total runL15 2024 Income from Studio 19,561 19,561 89.173 1Q,926 Income from Room Hires 89.173 86,038 Income from othèr charitable activities 971 971 5,816 109,705 109.705 102, 780 Income from oth•r Iradlng actlvltlos Income from fundralslng ovonts Unragtrieted funds 2025 Total funds Total funds 2024 2025 Fundraising 1,798 1,798 Incom• from non charltabl• tradlng octlvltl•s Unrestrlcted funds 2025 Total lund$ 2025 Total funds 2024 Fundraising ino)me Gafè Counl8r Sal85 103 103 288 21.917 21.917 17,897 22,020 22.020 18,185 Paoe 24
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) NOTES TO THE FINANCIAL STATEMEMTS FOR THE YEAR ENDED 31 MARCH 2025 Investsnent incorne Unrastrlctéd funds 2025 Total funds 2025 Total runL15 2024 Rent and service charges 136.864 136,864 152,635 Analy51s of expendlture on ¢harltable a¢tlvStle8 Summary by fund type Unregtrlcted funds 2025 Reglrl¢ted funds 2025 Total 2025 General 547.838 47.086 594,924 UnrÉi.lrirlfi funds 2024 Rgslrirld funds 2024 rola, 2024 General 464,264 15,493 479, 757 Analysls of expendllure by actlvllles Acti11•8 undértakén directly Support C05t$ 2025 2025 Total fvnds 2025 General 502,889 92.035 594,924 Paoe 25
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) NOTES TO THE FINANCIAL STATEMEMTS FOR THE YEAR ENDED 31 MARCH 2025 Analysi¥ of expendire by activities {¢ontinuedl Activities unégrfak&n d1CtlY Support GOS15 2024 Totsl 2024 2024 General 408, 939 70.818 479, 757 Analy$l$ of dlrect costs Total lund 2025 Total funds 2024 Stsff costs 329,120 247,990 Premises costs 98,423 93.127 42,096 41,431 Insurances 13,786 922 10,708 731 Volunteer expenses Subscriptloiis 3,569 3,490 MaetIng 14,973 11,462 502,889 405,939 Analysls of support costs Paoe 26
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) NOTES TO THE FINANCIAL STATEMEMTS FOR THE YEAR ENDED 31 MARCH 2025 Analysi¥ of expendire by activities {¢ontinuedl Analysis of support costs (continued) Total funds 2025 Total funds 2024 Deprecialior) Staff costs 779 964 281 5,797 26,183 Premises costs 29,273 2,690 Office costs 2,918 IT costs 13,553 6,343 1,456 7,659 7,488 Telephone Training Volunteer expenses Travel and subsistence 3,814 5,530 3,503 421 436 Rent 1850) 2,562 Accounting Professional fees 2,189 8,062 3,639 18,298 5,582 Marketing Consullanls 865 3,420 92,035 TQ,878 10. Independent examiner's remuneration 2025 2024 Fees payable to the Company's independent examiner for the independent examination of the Cornpanvs annual accounts 1,740 2,189 Fees payable lo the Company's independent examiner in r9spect of.. All other servic8s not included above 540 4, 266 Paoe 27
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) NOTES TO THE FINANCIAL STATEMEMTS FOR THE YEAR ENDED 31 MARCH 2025 Slaff costs 2025 2024 Wages and salaries Social security costs Contribution to defined contribution pension scherne? 305.274 16,855 6,991 231,971 1Q,641 5,378 329.120 247. 9go The average number of persons employed by the Company during the year was as follows.. 2025 No. 2024 No. Staff 16 16 No employee receSved remunerallon amountlng lo more than £60,000 Sn either year. The lolal remuneration and benefits received by key management personnel during the financial year amounted lo £119,503, including employerfs nalional insurance contributions and employer pension conlribJtions12024.' £113,392). 12. Truste¢$' remuneration and expenses During the year, no Trustees received any remuneration or other benefits (2024 £NIL). During th8 year 8nd8d 31 March 2025. no Trusl8e expen58s have been incurred (2Q24- £MIL)- 13. Tanglblo flxod assots Long-torm leasehold property Other fixed assets Total Cost or valuation At 1 April 2024 Additions 72,790 5,182 3,9)6 77,972 3,506 At 31 March 2025 72,790 8,688 81,478 Paoe 28
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) NOTES TO THE FINANCIAL STATEMEMTS FOR THE YEAR ENDED 31 MARCH 2025 13. Tangible fixed ajsets (continued) Long-term leasehold propérty Other flxed ass•ts Total Depreclatlon Al 1 April 2024 Charge for the year 72,790 2,976 1,068 75,766 1,066 Al 31 March 2025 72,790 4,042 76,832 N•t book valu• Al 31 Mareh 2025 4,648 4,646 At 31 MarGh 2024 2,206 2,206 14. D•btor8 2025 2024 Duo wlthln on• year Trade debtors 13,721 7,99S 13,628 5,878 Prepaymenls and accrued income 21,716 19.506 15. Creditors.. Amounts falling due within one year 2025 2024 Other loans 5,387 6,000 9,3to 5,064 1,295 2,000 Trade cweditors 11,Q43 5.930 1,366 2.430 Other taxation and soaal security Pension fund due Other creditors Accruals and deferred income 42,192 43,8t8 68,348 67,487 Paoe 29
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) NOTES TO THE FINANCIAL STATEMEMTS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Deferred income at 1 April 2024 Resources deferred during the year Amounts released from previous periods 28,070 482 91. 724 28,070 (91, 724) 128,Q701 482 28.070 16. Creditors.. Amounts falling due after more than one year 2025 2024 Other loans 5,887 Paoe 30
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) NOTES TO THE FINANCIAL STATEMEMTS FOR THE YEAR ENDED 31 MARCH 2025 17. Statement of funds Statement of funds. current year Balance at 1 Aprll 2024 Balance at 31 March 2025 Income Expendlture Unre$tri¢ted funds General Funds- all funds 19,437 566,675 1547,8381 38,274 R•strlctod funds KCF Elderly & Isolated - Dementia Café John Swir8 Ch8ritable Trust- Otway Street Garden 1£5,0001 MVA Joy Seed Funding- Women In Sheds1£5,0001 Austin, Hope, Pilkinglon - Free Food on Friday8 Alex Ferry- Redecorating Project Medway Lottery Community Fund- PDdcasllng MVA Learning Difficult Support- High Hop8s Garden Whilghead Monckelon Charitable FU1- Poetry Group Medway Council- Stop Smoking Seryice MVA Community Powér- Earfy Caneèr Diagnosls Garf181d Weston Found81ion - Core CDsls1£20,0001 MVA- Bowel Cancer ScreeniThJ MVA- Cancer Research Programme ASDA Found8tion - Dementia T8a Dance 2,568 12,5681 2,391 12,3911 11,8271 {7251 12,7201 {4251 {2061 {1281 {4811 {5451 13,3331 1281 1801 {4001 1,827 725 2,720 425 206 128 481 545 3,333 28 ao 400 Colyer-Fergusson- Living Wage Employer Salary Uplift Shaw Trust Livg Well - Anger Management Training MVA Mens in Sheds 15,000 115,QOOI 114,3751 {e021 11,2521 14,375 602 Be Your Own Boss 1,252 2,568 44,518 147,0861 Paoe 31
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) NOTES TO THE FINANCIAL STATEMEMTS FOR THE YEAR ENDED 31 MARCH 2025 17. ststement of funds {¢ontinuedl Restricted income received during the year relating to certain projects has been deferred and will be recognised in future periods as the related project activities are undertaken and matched wilh the assock9ted expenditure. Totsl offunds 22,OOS 611,193 1594,9241 38,274 Stat4mént of funds - prlor yèar Balance at 1 Apnl 2023 Balance at Expenditu Transfers in/out 31 March 2024 Incr)me Unrestrlcted funds General Funds - all funds (8,839J 492,560 (464, 259) 125) 19,437 Rèstrict•d funds Restrictgd Fund5 - all funds 10,187 4,849 115,061) 25 KCF Elderly & Isolated - Dementia Cafa 5,000 (4321 2,568 10, 187 7,849 (15,4931 25 2,568 Totsl offunds 1,348 500,409 (479, T52) 22,005 18. Summary of funds Summary of funds. current year Balance at 1 April 2024 Balan¢0 at 31 March 2025 Income Expenditure General funds 19,437 2.568 566,675 44,518 (547,8381 147.Q861 38,274 Restricted fund5 22,005 611,193 1594,9241 38,274 Paoe 32
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) NOTES TO THE FINANCIAL STATEMEMTS FOR THE YEAR ENDED 31 MARCH 2025 18. Summary of fund¥ {continued Summary of funds. prior year Balance at l April 2023 Balance at Expenditu Tr8nsf@rs in/out 31 March 2024 Incc>fftg G8ngral funds (8,839J 10,187 492,560 (464, 259) 115,4931 {25) 25 19,437 Restricted fund5 7,849 2,568 1,348 500,409 (479, 752) 22,005 19. Analysis of net assets between funds Analysis of net assets between fund$ . current year Unrè8trictad fund$ 2025 Total funds 2025 Tangiblg fixed assets Current assets 4.e48 4,646 101,976 {68,348) 101,976 Credilors due within one year 168,3481 Total 38,274 38,274 Analysis of net assets between funds - prior year Unroslncled funds 2024 Restricted lunds 2024 Total funds 2024 Tangible fixed assets Current assets 2,2Q6 90,6Q5 167,487) 2,206 93,173 (67,467) (5,887) 2,568 Creditors due within one year Creditors due in more Ihan on8 year (5, 8871 Total 19,437 2,568 22,005 Paoe 33
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) NOTES TO THE FINANCIAL STATEMEMTS FOR THE YEAR ENDED 31 MARCH 2025 20. Reconciliation of nel movement in fund¥ to net cash flow from operating aclivities 2025 2024 16,268 20,652 Net income for Ihe year las per Statement of Financial Acliviliesl Adjustments for: Deprecidlion cliarges Decreasellincreasel in debtors Decrease in creditors 1,Q66 12.2101 15,a271 739 68,780 (72,697) Net cash provided by opèrating aclivities 10.097 17.474 21. Analysls of cash and cash equlvalents 2025 2024 Cash in hand 80,259 73,667 Total cash and cash •qulval•ntS 80,259 73,667 22. Analysls of Changes In net debt At 31 March 2025 At 1 Aprll 2024 Cash flows Cagh at bank and in hand 73,667 6,592 80,259 Debt due within 1 year Debt due after l year {7,295) {5,887) 542 {6,753) 5,887 60,485 13,021 73,506 23. Pension commitment$ The Charily operates a delined contribution pension scherve. The assets of the scheme are held seperately from those of the Charity in an independently adminislered fund. The pension cost charge represents contributions payable by the Charity to the fund and 8rnounted lo £6,86612024.. £5,378}. Contributions lo13lling £1,36612024.. £1,295) were payablg to the fund at the balance sheet date and are it1uded in credilors. Paoe 34
SUNLIGHT DEVELOPMENT TRUST LTD IA company Ilmlled by guarantee) NOTES TO THE FINANCIAL STATEMEMTS FOR THE YEAR ENDED 31 MARCH 2025 24. Operating lease commitments Al 31 March 2025 the Company had commitments to make future minimum lease payments under non-cancellable operating leases as follows.. 2025 2024 Not later than 1 year Later than 1 year and not later than 5 years Later than 5 year5 33.150 26,333 178,816 160.251 t58,166 213,251 372,217 3g7, 750 25. Related party transactions Thore arg no ralated party transaction8 requiring disclosure within the financial 8tat&rnenl8 12024'.£Nill, and there are no balances outstsnding with any related partles al the Balance sheet dale12024:£Nill, Page 35
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