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2021-05-31-accounts

CHARITY REGISTRATION NUMBER: 1152188

Sunbeams Play Unaudited financial statements

31 May 2021

Sunbeams Play

Financial statements

Year ended 31 May 2021

Pages
Trustees' annual report 1 to 5
Independent examiner's report to the trustees 6 to 7
Statement of financial activities 8
Statement of financial position 9
Notes to the financial statements 10 to 22

Sunbeams Play

Trustees' annual report

Year ended 31 May 2021

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 May 2021.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and 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 published in October 2019.

Reference and administrative details

Registered charity name Sunbeams Play Charity registration number 1152188 Principal office 7 Enterprise Court Gapton Hall Road Great Yarmouth Norfolk NR31 0ND

The trustees

The trustees who served during the year and at the date of approval were as follows:

Benjamin Dorsett (Chair from 1 October 2020) Tracey Hicks (Chair) (resigned 1 October 2020) Cameron Barlow Samantha Corrigan (appointed 21 January 2021) David McLaren (resigned 1 October 2020) Samantha Osbourne (appointed 1 October 2020) David Warner Charles Watt Independent examiner Mark Proctor FCA DChA Lovewell Blake LLP Chartered accountants Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB Bankers HSBC 181 King Street Great Yarmouth Norfolk NR30 1LS

- 1 -

Trustees' annual report (continued)

Year ended 31 May 2021

Sunbeams Play

Objectives and activities

Principal activity

The principal activity of Sunbeams Play is that of an after school and holiday club for 5 to 25 year olds with autistic spectrum conditions that will enable them, their siblings and parents to interact with each other through play and social activities. Staff and parents will be able to exchange information and will be signposted to other relevant organisations.

Charitable objectives

To promote and protect the physical and mental health of children, young people and their families who live with autistic spectrum disorders, Aspergers syndrome and attention related disorders through providing and promoting appropriate care, support, development and opportunities, education and practical advice.

Sunbeams Play is a registered charity which provides a fun, safe and caring environment for children and young people with an Autistic Spectrum Disorder to thrive. The charity understands how difficult it can be for these children and young people to engage in mainstream activities due to a variety of social needs and anxieties. At Sunbeams Play they can relax and play in an environment that is suitable for them, alongside or with others who have the same/similar needs. Sunbeams Play is a self-referral centre in Great Yarmouth which aims to provide a safe, understanding and secure setting for children and young people affected by autism and related conditions while offering respite to parents.

Public benefit statement

The Trustees have had due regard to the Charity Commission's public benefit guidance.

Achievements and performance

Due to the Covid restrictions towards the end of 2019-20 we were forced to adapt and temporarily closed in March 2020. Following consultation with children's services it was agreed that we reach the appropriate criteria to reopen. All furloughed staff returned in July 2020 reopening with a new regime in place; children were welcomed back attending in smaller groups once a fortnight enabling each child to have a 1-1 ensuring good infection control.

Children and young people were provided with home activity bags containing treats for the week they did not attend with virtual activities taking place through Seesaw, a secure online setting.

Groups

On opening the Tuesday youth and Thursday young carers group continued on a weekly basis. The sessions allow them time to relax, discuss worries and to spend time with friends and peers facing similar issues.

The remaining specialist groups were attended on a regular basis with the maximum number being reduced to 6 and we continue to hold a waiting list for all groups.

Dad's Lego Club and parent training were suspended.

Due to restrictions, we were unable to hold any summer events or trips, Christmas was celebrated with each child and young person receiving presents, Christmas Eve boxes and a special video recorded for each group from Santa with a message for each individual child and young person.

- 2 -

Sunbeams Play

Trustees' annual report (continued)

Year ended 31 May 2021

Achievements and performance (continued)

Support

Support continued to be provided through phone calls, messaging and emails. Forms and paperwork were completed by emailing 'working documents' and scanning letters for parents to print and sign.

The largest area of support covered general advice and information including a listening ear to enable offloading. Followed by emotional well-being and general health. Support was also provided around education, housing, benefits, social care, training and employment. During this time over 8,423 contacts were made

As part of the pandemic Tackling Hunger scheme we provided over 907 food packages to our vulnerable families and all children and young people registered received monthly gift bags containing treats and activities and Fortnightly activity bags from August.

Sunbeams Play Setting

The website continued to be regularly updated with news articles and photos. We continue to run two Facebook pages that are monitored daily and used regularly by parents to access information and support and have a third supported account run by a parent sharing their daughter's journey and posting video clips of her completing the weekly cookery activity for her peers to follow.

Through our reputation we continued to work with a number of organisations providing advice and support:

Staff

Along with required training staff have continued to access personal development through training opportunities including Covid, Safeguarding children and young people with SEND, First Aid and mental health first aider and PTSD awareness level 3. Staff continued to be provided with PPE and were thanked for their hard work with Christmas gifts and packages.

Planned reopening

Following on from the phased reopening the Covid policy has been followed by the staff, children and young people. Children/young people's attendance was reduced to fortnightly for under 16 year olds, ensuring smaller groups. Each provided with a 1-1 to ensure social distancing and safe hygiene routines were maintained.

1-1 play workers were responsible for their own area and disinfected the equipment used by their child/young person.

A 'Covid' cleaner has been employed to deep clean the centre twice a week ensuring all areas are disinfected and safe for all staff and children/young people. All staff have taken an online Covid awareness course to ensure their understanding and full training was provided to all staff prior to opening to ensure continuity and safe practices. PPE was provided for all staff and children who want to use it, temperatures and details were be taken.

- 3 -

Trustees' annual report (continued)

Sunbeams Play

Year ended 31 May 2021

Financial review

Total income amounted to £263,281 (2020: £156,682) and after incurring expenditure of £178,390 (2020: £156,840), the net income amounted to £84,891 (2020: net expenditure of £158).

Reserves policy

Holding reserves not required for the day to day operations is always difficult for smaller charities. The funds we are fortunate enough to raise are most often for a designated purpose, even if that purpose is over an extended time period, say paying for salaries for example. Thus, it is never easy to put “x” months of operating expenses on one side. Since the year-end we have been able to build up a reserve to cover almost five months expenditure, with reserves standing at £70,768. However, we believe that tight financial control with a heavy emphasis on weekly cash management and the production of management accounts within two and a half weeks of the month end is vital. This together with a heavy focus on the submission and tight monitoring of the progress of grant applications is the most appropriate way to manage our financial position.

The charity had free reserves represented by net current assets in the general fund, of £78,933 at the yearend (2020: £23,889). In addition to this the charity held £42,072 (2020: £30,762) of restricted reserves to be used in accordance with specific restrictions imposed by donors.

The Trustees aim to build reserves to a level of six months operating costs which amounts to approximately £90,000.

Plans for future periods

The Trustees plan on continuing running the charity in line with the objectives set out on page 2.

Structure, governance and management

Governing document

Sunbeams Play was formed on 28 May 2013 and is a Charitable Incorporated Organisation governed by the constitution and registered with the Charity Commission (registration number 1152188).

Recruitment and appointment of Trustees

Apart from the first Trustees, every Trustee must be appointed by a resolution passed at a properly convened meeting of the charity Trustees.

In selecting individuals for appointment as Trustee, the Trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

Induction and training of Trustees

New Trustees are encouraged to read the Charity Commission guidance notes The Essential Trustee - "What you need to know, what you need to do".

In addition, Trustees are encouraged to read Charity Commission and other newsletters and to attend courses designed to keep them abreast of their duties and responsibilities.

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Sunbeams Play

Trustees' annual report (continued)

Year ended 31 May 2021

Structure, governance and management (continued)

Risk management

The Trustees review the risks of the charity on a regular basis and have implemented policies and procedures to mitigate exposure to these risks. In addition a review of all financial risks is undertaken on a regular basis.

Organisational structure

During the financial year, Sunbeams Play has upgraded the board of Trustees and the responsibilities of each board member. Both the two senior executives within Sunbeams serve on the board. The board normally meets quarterly but has the ability to meet more frequently if required.

The Treasurer and management converse weekly to discuss finances with the finance committee meeting regularly between the full board meetings. In addition, starting from mid-2020, board members are circulated with a broader range of papers of interest to them and their areas of responsibility in-between formal meetings.

True and fair override

The financial statements have been prepared to give a "true and fair" view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a "true and fair view". This departure has involved following the 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 issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Independent examiner

A resolution to reappoint Mark Proctor of Lovewell Blake LLP as independent examiner for the ensuing year will be proposed at the Annual General Meeting.

The trustees' annual report was approved on 2 March 2022 and signed on behalf of the board of trustees by:

Charles Watt Trustee

- 5 -

Sunbeams Play

Independent examiner's report to the trustees of Sunbeams Play

Year ended 31 May 2021

I report to the charity trustees on my examination of the financial statements of the charity for the year ended 31 May 2021 which comprise the statement of financial activities, statement of financial position and the related notes.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

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Sunbeams Play

Independent examiner's report to the trustees of Sunbeams Play (continued)

Year ended 31 May 2021

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the company as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Your attention is drawn to the fact that the charity has prepared the accounts (financial statements) in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has since been withdrawn. I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

Mark Proctor FCA DChA Independent Examiner

Lovewell Blake LLP Chartered accountants Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB

4 March 2022

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Sunbeams Play

Statement of financial activities

Year ended 31 May 2021

2021 2020
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 4 58,308 181,457 239,765 119,857
Charitable activities 5 18,840 – 18,840 29,440
Other income 6 4,676 – 4,676 7,385
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total income 81,824 181,457 263,281 156,682
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Expenditure
Charitable activities 7 22,731 155,659 178,390 156,840
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total expenditure 22,731 155,659 178,390 156,840
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Net income/(expenditure) before transfer of
funds 59,093 25,798 84,891 (158)
Transfers between funds 14,488 (14,488) – –
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Net movement in funds 73,581 11,310 84,891 (158)
Reconciliation of funds
Total funds brought forward 30,154 30,762 60,916 61,074
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total funds carried forward 103,735 42,072 145,807 60,916
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 10 to 22 form part of these financial statements.

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Sunbeams Play

Statement of financial position

31 May 2021

2021 2020
Note £ £ £ £
Fixed assets
Tangible fixed assets 12 24,802 17,222
Current assets
Debtors 13 3,022 1,752
Cash at bank and in hand 125,427 59,214
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
128,449 60,966
Creditors: Amounts falling due within
one year 14 (7,444) (17,272)
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Net current assets 121,005 43,694
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Total assets less current liabilities 145,807 60,916
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Net assets 145,807 60,916
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
Funds of the charity
Restricted funds 56,560 30,762
Unrestricted funds 89,247 30,154
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Total charity funds 17 145,807 60,916
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶

These financial statements were approved by the board of trustees and authorised for issue on 2 March 2022, and are signed on behalf of the board by:

Charles Watt Trustee

The notes on pages 10 to 22 form part of these financial statements.

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Sunbeams Play

Notes to the financial statements

Year ended 31 May 2021

1. General information

The charity is a registered charity in England and Wales and is unincorporated. The address of the principal office is 7 Enterprise Court, Gapton Hall Road, Great Yarmouth, Norfolk, NR31 0ND.

2. Statement of compliance

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following the 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 issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The Trustees and the team at Sunbeams Play have continues to make good progress over the current year covered by these accounts. We continue to put forward robust and well thought through requests for grants and have a continued good response. For the reasons set out above the Trustees continue to adopt the going concern basis in the preparation of these accounts.

The Trustees have taken into account the effects of Covid-19 in making this assessment.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

- 10 -

Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2021

3. Accounting policies (continued)

Income

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings - 33% & 11% Straight line Equipment - 33% & 20% Straight line

- 11 -

Notes to the financial statements (continued)

Sunbeams Play

Year ended 31 May 2021

3. Accounting policies (continued)

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

- 12 -

Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2021

4. Donations and legacies

Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Donations
Donations 58,308 4,912 63,220
Grants
BSA – 500 500
Birketts – – –
Ragdoll – 1,350 1,350
Walking 4 Norfolk – 4,000 4,000
Screwfix – 313 313
Edward Gosling – 4,373 4,373
Tesco – 990 990
Voluntary Norfolk – – –
Children In Need – 16,419 16,419
Fullen Community – 750 750
Leeds Building Society – – –
Garfield Weston Foundation – – –
NCF – 15,414 15,414
New Endeavour – 2,000 2,000
Lloyds – 37,509 37,509
Comic Relief – 9,844 9,844
The D'Oyly Carte Charitable Trust – 4,000 4,000
Neighbourly – 400 400
Big Lottery Fund – 9,200 9,200
Anglia Water – 10,823 10,823
Clothworkers – 7,200 7,200
Greggs Community Fund – – –
Momentum – 3,549 3,549
Global - Make Some Noise – 43,827 43,827
Assura – 4,084 4,084
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
58,308 181,457 239,765
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶

- 13 -

Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2021

4. Donations and legacies (continued)

Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Donations
Donations 78,474 4,625 83,099
Grants
BSA – – –
Birketts – 250 250
Ragdoll – – –
Walking 4 Norfolk – – –
Screwfix – – –
Edward Gosling – – –
Tesco – – –
Voluntary Norfolk – 300 300
Children In Need – – –
Fullen Community – – –
Leeds Building Society 1,000 – 1,000
Garfield Weston Foundation – 20,500 20,500
NCF – 9,897 9,897
New Endeavour – 2,000 2,000
Lloyds – – –
Comic Relief – – –
The D'Oyly Carte Charitable Trust – – –
Neighbourly – – –
Big Lottery Fund – – –
Anglia Water – – –
Clothworkers – – –
Greggs Community Fund – 2,811 2,811
Momentum – – –
Global - Make Some Noise – – –
Assura – – –
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
79,474 40,383 119,857
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
5. Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
£ £ £ £
Fees 18,840 18,840 29,240 29,240
Miscellaneous income – – 200 200
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
18,840 18,840 29,440 29,440
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
6. Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
£ £ £ £
Furlough grants 4,676 4,676 7,385 7,385
৶৶৶৶৶৶ ৶৶৶৶৶৶ ৶৶৶৶৶৶ ৶৶৶৶৶৶

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Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2021

7. Expenditure on charitable activities by fund type

Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Rent 7,453 7,831 15,284
Fees and salaries – 110,859 110,859
Staff training – 902 902
Gas and electricity – 3,422 3,422
Water 152 197 349
Printer, postage and stationery – 993 993
Insurance – 1,567 1,567
Repairs and renewals 73 4,586 4,659
Telephone 831 816 1,647
Petty cash expenditure 453 – 453
Accountancy and payroll fees 2,409 – 2,409
Miscellaneous – 217 217
Depreciation 10,600 – 10,600
Cleaning 618 425 1,043
IT costs 142 5,757 5,899
Sessions – 5,870 5,870
Other costs – 12,217 12,217
Legal and professional fees – – –
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
22,731 155,659 178,390
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Rent 22,647 – 22,647
Fees and salaries 70,786 27,667 98,453
Staff training 78 556 634
Gas and electricity 2,727 – 2,727
Water 379 – 379
Printer, postage and stationery 807 – 807
Insurance 1,949 – 1,949
Repairs and renewals 1,095 822 1,917
Telephone 1,527 – 1,527
Petty cash expenditure 316 – 316
Accountancy and payroll fees 2,892 – 2,892
Miscellaneous 342 – 342
Depreciation 8,977 – 8,977
Cleaning 998 – 998
IT costs 2,470 253 2,723
Sessions 527 – 527
Other costs 244 5,992 6,236
Legal and professional fees 2,789 – 2,789
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
121,550 35,290 156,840
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
8. Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
2021 2020
£ £
Depreciation of tangible fixed assets 10,600 8,977
৶৶৶৶৶৶৶ ৶৶৶৶৶৶

- 15 -

Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2021

9. Independent examination fees

2021 2020
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 2,178
৶৶৶৶৶৶		 2,112
৶৶৶৶৶৶

10. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2021 2020
£ £
Wages and salaries 107,533 92,856
Social security costs 1,223 3,906
Employer contributions to pension plans 2,103 1,691
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
110,859
৶৶৶৶৶৶৶৶৶		 98,453
৶৶৶৶৶৶৶

The average head count of employees during the year was 11 (2020: 11).

No employee received employee benefits of more than £60,000 during the year (2020: Nil).

11. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

12. Tangible fixed assets

Fixtures and
fittings Equipment Total
£ £ £
Cost
At 1 June 2020 52,160 15,168 67,328
Additions – 18,180 18,180
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
At 31 May 2021 52,160 33,348 85,508
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
Depreciation
At 1 June 2020 34,939 15,167 50,106
Charge for the year 4,620 5,980 10,600
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
At 31 May 2021 39,559 21,147 60,706
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
Carrying amount
At 31 May 2021 12,601 12,201 24,802
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
At 31 May 2020 17,221 1 17,222
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
Debtors
2021 2020
£ £
Trade debtors 878 478
Prepayments and accrued income 1,637 1,274
Other debtors 507 –
ৄৄৄৄৄৄ ৄৄৄৄৄৄ
3,022 1,752
৶৶৶৶৶৶ ৶৶৶৶৶৶

13. Debtors

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Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2021

14. Creditors: Amounts falling due within one year

2021 2020
£ £
Trade creditors 2,475 1,190
Accruals and deferred income 4,969 16,082
ৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
7,444 17,272
৶৶৶৶৶৶ ৶৶৶৶৶৶৶
15. Deferred income
2021 2020
£ £
At 1 June 2020 13,790 –
Amount released to income (13,790) –
Amount deferred in year 2,791 13,970
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
At 31 May 2021 2,791 13,970
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶

16. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £2,103 (2020: £1,691).

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Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2021

17. Analysis of charitable funds

2021
At 1 June At 31 May
2020 Income Expenditure Transfers 2021
£ £ £ £ £
General funds
General funds 30,154 81,824 (22,731) 14,488 103,735
Restricted funds
Anglia Water – 10,823 (4,637) – 6,186
Assura – 4,084 (2,068) – 2,016
Big Lottery Fund – 9,200 (9,200) – –
Birketts 1,200 – (1,200) – –
BSA – 500 (500) – –
Children in Need – 16,419 (8,224) (6,694) 1,500
Clothworkers – 7,200 (6) (7,194) –
Comic Relief – 9,844 (3,369) – 6,475
COVID-19 1,000 – (1,000) – –
D'Oyly Carte – 4,000 (405) – 3,595
Edward Gosling – 4,373 (4,368) – 5
Fuller Fund – 750 (342) – 408
Garfield Weston
Foundation 14,602 – (14,602) – –
Global - Make Some
Noise – 43,827 (43,827) – –
Greggs Foundation 120 – (10) – 110
Iwill 1,872 – (1,877) – (5)
Little Acorns – 2,500 (1,926) – 574
Lloyds – 37,509 (37,021) – 488
Lovewell Blake Fund 577 1,255 (1,829) – 3
Momentum – 3,549 (1,602) (600) 1,347
NCF – 6,759 (6,759) – –
Neighbourly – 400 (222) – 178
New Endeavour Rangers
Fund 1,346 2,000 (1,346) – 2,000
Ragdoll – 1,350 (250) – 1,100
Red House Youth
Projects 2,000 – (108) – 1,892
Screwfix 559 313 (822) – 50
Sir Norman Lamb – 4,900 (1,600) – 3,300
Tesco – 990 – – 990
Voluntary Norfolk 300 – – – 300
Vulnerable Families Fund 3,466 – (320) – 3,146
Walking 4 Norfolk – 4,000 (1,268) – 2,732
Warburtons 250 – (130) – 120
Other Restricted Funds 3,470 4,912 (4,820) – 3,562
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
60,916 263,281 (178,389) – 145,807
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶

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Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2021

General Funds - 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.

Ancient Druids – Towards cookery costs.

Anglia Water – Towards the costs of opening post COVID-19 and staff costs.

Assura – Towards the costs of well-being advisors wages.

Beach - Towards costs of running youth clubs.

Big Lottery Fund – Towards the costs of opening post COVID-19

Birketts - Towards providing a resource centre and wellbeing.

Boshier Circus - Grant towards trips and activities.

BSA – Towards resource costs.

Children in Need – Towards ipads. laptops, staff costs and resources.

Clothworkers – Towards an interactive floor.

Comic Relief – Towards well-being coaching skills training.

D'Oyly Carte – Towards the provision of art and environmental activities to the young carers group.

East of England Co-op Loneliness Fund - Towards a new training room to expand support available for parents and carers and costs of running youth clubs.

Edward Gosling – Towards staff costs.

Fuller Fund – Towards craft resources.

Global - Make Some Noise – Towards staff costs.

Geoffrey Watling Charity - Towards providing a resource centre.

Greggs Foundation - Grant towards trips and activities.

Handelsbanken Mental Health and Wellbeing - To support the costs of the parent support group.

Iwill Fund - Towards staff costs and resources for youth clubs.

Lloyds - Towards the runninig costs post COVID-19.

Lovewell Blake Fund - Towards staff costs and craft resources.

Momentum - Helping the charity to support young people better.

NCF – Towards opening costs post COVID-19.

Neighbourly – Towards supporting the community post COVID-19.

New Endeavour Rangers Fund - Grant towards trips and activities.

Ragdoll – Towards craft resources.

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Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2021

Resolute Community Fund - Towards staff costs, offering support for parents, carers and young people.

Red House Youth Projects – Grant towards trips.

Screwfix - Towards refurbishment costs.

Sir Norman Lamb – Towards mental health support for young people with autism.

Silk Purse Fund - To offer a bursary to help children and young people whose families are struggling financially to attend the centre.

Target Follow - Towards providing a resource centre.

Tesco - Towards resources equipment.

Voluntary Norfolk - Towards training costs.

Vulnerable Families Fund – Towards staffing costs for the understand Autism programme and outside services to provide more information on mental health.

Walking 4 Norfolk - Towards staff costs for young carers.

Warburtons - Towards cookery costs.

Wychwood Charitable Trust - To offer a bursary to help children and young people whose families are struggling financially to attend the centre.

Other restricted funds - Comprised of restricted income from donations, book stalls, trip donations, training, craft fairs and raffles.

Transfers between funds related to the release of restricted funds on the purchase of fixed assets.

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Notes to the financial statements (continued)

Year ended 31 May 2021

2020
At 1 June At 31 May
2019 Income Expenditure Transfers 2020
£ £ £ £ £
General funds
General funds 35,405 116,299 (121,550) – 30,154
Restricted funds
Ancient Druids – 300 (300) – –
Beach 1,000 – (1,000) – –
Birketts 10,000 250 (9,050) – 1,200
Boshier Circus 386 – (386) – –
COVID-19 – 1,000 – – 1,000
East of England Co-op
Loneliness Fund 8 – (8) – –
Garfield Weston
Foundation – 20,500 (5,898) – 14,602
Geoffrey Watling Charity 3,000 – (3,000) – –
Greggs Foundation – 2,811 (2,691) – 120
Handelsbanken Mental
Health and Wellbeing 1,749 – (1,749) – –
Iwill 3 2,445 (576) – 1,872
Lovewell Blake Fund 1,286 986 (1,695) – 577
Momentum 83 – (83) – –
New Endeavour Rangers
Fund – 2,000 (654) – 1,346
Resolute Community
Fund 26 – (26) – –
Red House Youth
Projects – 2,000 – – 2,000
Screwfix 1,634 – (1,075) – 559
Silk Purse Fund 339 – (339) – –
Target Follow 321 – (321) – –
Tesco 131 – (131) – –
Voluntary Norfolk 300 300 (300) – 300
Vulnerable Families Fund – 3,466 – – 3,466
Walking for Norfolk 1,864 – (1,864) – –
Warburtons – 250 – – 250
Wychwood Charitable
Trust 1,080 – (1,080) – –
Other Restricted Funds 2,185 4,075 (2,790) – 3,470
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄ ৄৄৄৄৄৄৄ
60,800 156,682 (156,566) – 60,916
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶ ৶৶৶৶৶৶৶

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Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2021

18. Analysis of net assets between funds

Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Tangible fixed assets 24,802 – 24,802
Current assets 86,377 42,072 128,449
Creditors less than 1 year (7,444) – (7,444)
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Net assets 103,735 42,072 145,807
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Tangible fixed assets 17,222 – 17,222
Current assets 30,204 41,719 71,923
Creditors less than 1 year (6,315) (10,957) (17,272)
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Net assets 41,111 30,762 71,873
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶

19. Operating lease commitments

The total future minimum lease payments under non-cancellable operating leases are as follows:

2021 2020
£ £
Not later than 1 year 15,284 15,284
Later than 1 year and not later than 5 years 7,642 22,926
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
22,926
৶৶৶৶৶৶৶		 38,210
৶৶৶৶৶৶৶

20. Related parties

During the year the charity paid £300 (2020: £Nil) to Tracey Hicks, a trustee (until October 2020), for training services.

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