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2022-05-31-accounts

CHARITY REGISTRATION NUMBER: 1152188

Sunbeams Play Unaudited financial statements

31 May 2022

Sunbeams Play

Financial statements

Year ended 31 May 2022

Pages
Trustees' annual report 1 to 6
Independent examiner's report to the trustees 7 to 8
Statement of financial activities 9
Statement of financial position 10
Notes to the financial statements 11 to 24

Sunbeams Play

Trustees' annual report

Year ended 31 May 2022

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 May 2022.

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 Cameron Barlow Samantha Corrigan Samantha Osbourne (resigned 14 June 2022) 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 2022

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 disorder or related 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, adults and their families who live with neurodevelopmental disorders including 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 a neurodevelopmental disorders (Autistic Spectrum Disorders) 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

We purchased a mini-bus using a grant provided through Children In Need which will be used to take small groups on trips and to participate in promotional events.

A young therapy dog has been introduced to support emotional development and encourage interaction. The Labrador puppy is fully insured and inoculated and is cared for by one of the senior management.

We are part of the Norman Lamb Coalition for Young People providing support to children and young people's mental health and well-being enabling us to provide qualified psychotherapy sessions.

Groups

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 slowly returned to 15 and moving back to 3 to 1 ratio. Despite this we continue to hold a waiting list for all groups.

Following the relaxing of Covid restrictions, we were able to hold a summer trip for over 120, with Christmas being celebrated on the Polar Express with gifts for all.

- 2 -

Sunbeams Play

Trustees' annual report (continued)

Year ended 31 May 2022

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 was around health and well-being including a listening ear to enable offloading, followed by general advice. Support was also provided around education, housing, benefits, social care, training and employment. During this time over 5,873 contacts were made

We continued to provide, over 967 food packages to our vulnerable families and the fortnightly activity bags continued until September.

Sunbeams Play Setting

The website continued to be regularly updated with news articles and photos. We continue to run two Facebook pages used regularly by parents to access information and support, the 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 and a fourth sharing the therapy pets journey used to encourage children and young people to carryout daily activities.

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

Children/young people

We have continued to gain funding to help those struggling due to financial difficulties enabling them to continue to access sessions and ensure continuity. Needs are identified and personalised plans put in place to monitor, enhance and develop progress, through 'All about me' folders, outcome charts are used to measure children's progress. Information gathered enables us to ensure progress, consistency and quality of provision for our users. Analysis of the data informs the Trustees of business needs for the Centre and shapes our strategic planning.

Partnership working continues through interaction with:

- 3 -

Trustees' annual report (continued)

Sunbeams Play

Year ended 31 May 2022

Achievements and performance (continued)

Staff

Along with required training staff have continued to access personal development through training opportunities including Safeguarding, First Aid, Food Hygiene and Fire safety. Forest School and Outdoor First Aid is planned for coming year to increase opportunities for trips and outdoor activities. 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 returned to weekly sessions for under 16 year olds.

A 'Covid cleaner' remains in post to deep clean the centre twice a week ensuring all areas are disinfected and safe for all staff and children/young people.

PPE was provided for all staff and children who want to use it, temperatures and details continued to be taken.

Financial review

Total income amounted to £411,765 (2021: £263,281) and after incurring expenditure of £257,955 (2021: £178,390), the net income amounted to £153,810 (2021: £84,891).

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. 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, 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 £114,674 at the year-end (2021: £78,933). In addition to this the charity held £128,147 (2021: £42,072) 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 £129,000.

Plans for future periods

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

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Sunbeams Play

Trustees' annual report (continued)

Year ended 31 May 2022

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 including 'Safeguarding for Trustees'.

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Sunbeams Play

Trustees' annual report (continued)

Year ended 31 May 2022

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, both the two senior executives within Sunbeams serve on the board which 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, board members continue to receive a broader range of papers believed to be 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 1 March 2023 and signed on behalf of the board of trustees by:

Charles Watt Trustee

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Sunbeams Play

Independent examiner's report to the trustees of Sunbeams Play

Year ended 31 May 2022

I report to the charity trustees on my examination of the financial statements of the charity for the year ended 31 May 2022 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 2022

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

6 March 2023

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Sunbeams Play

Statement of financial activities

Year ended 31 May 2022

2022 2021
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 4 50,180 332,157 382,337 239,765
Charitable activities 5 29,413 – 29,413 18,840
Other income 6 15 – 15 4,676
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total income 79,608 332,157 411,765 263,281
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Expenditure
Charitable activities 7 52,640 205,315 257,955 178,390
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total expenditure 52,640 205,315 257,955 178,390
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Net income before transfer of funds 26,968 126,842 153,810 84,891
Transfers between funds 40,767 (40,767) – –
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Net movement in funds 67,735 86,075 153,810 84,891
Reconciliation of funds
Total funds brought forward 103,735 42,072 145,807 60,916
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total funds carried forward 171,470 128,147 299,617 145,807
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 11 to 24 form part of these financial statements.

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Sunbeams Play

Statement of financial position

31 May 2022

2022 2021
Note £ £ £ £
Fixed assets
Tangible fixed assets 12 56,796 24,802
Current assets
Debtors 13 5,338 3,022
Cash at bank and in hand 244,439 125,427
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
249,777 128,449
Creditors: Amounts falling due within
one year 14 (6,956) (7,444)
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Net current assets 242,821 121,005
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total assets less current liabilities 299,617 145,807
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Net assets 299,617 145,807
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Funds of the charity
Restricted funds 128,147 42,072
Unrestricted funds 171,470 103,735
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total charity funds 17 299,617 145,807
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶

These financial statements were approved by the board of trustees and authorised for issue on 1 March 2023, and are signed on behalf of the board by:

Charles Watt Trustee

The notes on pages 11 to 24 form part of these financial statements.

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Sunbeams Play

Notes to the financial statements

Year ended 31 May 2022

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.

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Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2022

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
Motor vehicles - 20% Straight line
Equipment - 33% & 20% Straight line

- 12 -

Notes to the financial statements (continued)

Sunbeams Play

Year ended 31 May 2022

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.

- 13 -

Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2022

4. Donations and legacies

Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Donations
Donations 180 34,079 34,259
Grants
BSA – – –
Ragdoll – – –
Walking 4 Norfolk – – –
Groundworks UK – 2,500 2,500
Screwfix – – –
Edward Gosling – – –
Tesco – – –
Foyle Foundation – 15,000 15,000
Trusthouse – 15,103 15,103
NHS – 49,000 49,000
Children In Need – 57,373 57,373
Fullen Community – – –
UK Youth – 43,285 43,285
Henry Smith – 22,000 22,000
NCF – 45,005 45,005
New Endeavour – – –
Lloyds – – –
Comic Relief – 2,490 2,490
The D'Oyly Carte Charitable Trust – – –
Neighbourly – – –
Big Lottery Fund – 22,897 22,897
Anglia Water – – –
Clothworkers – – –
Momentum – 1,425 1,425
Global - Make Some Noise – 22,000 22,000
Assura – – –
Three Guineas Trust 50,000 – 50,000
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
50,180 332,157 382,337
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Donations
Donations 58,308 4,912 63,220

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Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2022

4. Donations and legacies (continued)

Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Grants
BSA – 500 500
Ragdoll – 1,350 1,350
Walking 4 Norfolk – 4,000 4,000
Groundworks UK – – –
Screwfix – 313 313
Edward Gosling – 4,373 4,373
Tesco – 990 990
Foyle Foundation – – –
Trusthouse – – –
NHS – – –
Children In Need – 16,419 16,419
Fullen Community – 750 750
UK Youth – – –
Henry Smith – – –
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
Momentum – 3,549 3,549
Global - Make Some Noise – 43,827 43,827
Assura – 4,084 4,084
Three Guineas Trust – – –
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
58,308 181,457 239,765
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
5. Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
£ £ £ £
Fees 29,413 29,413 18,840 18,840
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
6. Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
£ £ £ £
Furlough grants – – 4,676 4,676
Other revenue 15 15 – –
ৄৄৄৄ ৄৄৄৄ ৄৄৄৄৄৄ ৄৄৄৄৄৄ
15 15 4,676 4,676
৶৶৶৶ ৶৶৶৶ ৶৶৶৶৶৶ ৶৶৶৶৶৶

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Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2022

7. Expenditure on charitable activities by fund type

Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Rent 7,993 7,712 15,705
Fees and salaries – 140,783 140,783
Staff training – 1,381 1,381
Gas and electricity 3,904 – 3,904
Water 103 – 103
Printer, postage and stationery 1,028 166 1,194
Insurance 2,229 – 2,229
Repairs and renewals 9,423 3,215 12,638
Telephone 1,619 – 1,619
Petty cash expenditure – – –
Accountancy and payroll fees 2,840 – 2,840
Miscellaneous 32 – 32
Depreciation 15,273 – 15,273
Cleaning – 553 553
IT costs 4,777 – 4,777
Sessions – 3,028 3,028
Other costs – 48,477 48,477
Advertising and marketing 1,440 – 1,440
Loss on disposal of fixed assets 1,979 – 1,979
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
52,640 205,315 257,955
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
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
Advertising and marketing – – –
Loss on disposal of fixed assets – – –
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
22,731 155,659 178,390
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶

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Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2022

8. Net income

Net income is stated after charging/(crediting):

Net income is stated after charging/(crediting):
2022 2021
£ £
Depreciation of tangible fixed assets 15,273
৶৶৶৶৶৶৶		 10,600
৶৶৶৶৶৶৶
9. Independent examination fees
2022 2021
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 2,352
৶৶৶৶৶৶		 2,178
৶৶৶৶৶৶

10. Staff costs

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

2022 2021
£ £
Wages and salaries 133,700 107,533
Social security costs 3,897 1,223
Employer contributions to pension plans 3,186 2,103
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
140,783
৶৶৶৶৶৶৶৶৶		 110,859
৶৶৶৶৶৶৶৶৶

The average head count of employees during the year was 11 (2021: 11).

No employee received employee benefits of more than £60,000 during the year (2021: 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 Motor
fittings vehicles Equipment Total
£ £ £ £
Cost
At 1 June 2021 52,160 – 33,348 85,508
Additions 4,295 34,730 10,221 49,246
Disposals – – (5,938) (5,938)
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
At 31 May 2022 56,455 34,730 37,631 128,816
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Depreciation
At 1 June 2021 39,559 – 21,147 60,706
Charge for the year 5,320 1,158 8,795 15,273
Disposals – – (3,959) (3,959)
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
At 31 May 2022 44,879 1,158 25,983 72,020
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Carrying amount
At 31 May 2022 11,576 33,572 11,648 56,796
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
At 31 May 2021 12,601 – 12,201 24,802
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶

- 17 -

Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2022

13. Debtors
2022 2021
£ £
Trade debtors 2,124 878
Prepayments and accrued income 2,690 1,637
Other debtors 524 507
ৄৄৄৄৄৄ ৄৄৄৄৄৄ
5,338 3,022
৶৶৶৶৶৶ ৶৶৶৶৶৶
14. Creditors: Amounts falling due within one year
2022 2021
£ £
Trade creditors 1,668 2,475
Accruals and deferred income 5,288 4,969
ৄৄৄৄৄৄ ৄৄৄৄৄৄ
6,956 7,444
৶৶৶৶৶৶ ৶৶৶৶৶৶
15. Deferred income
2022 2021
£ £
At 1 June 2021 2,791 13,790
Amount released to income (2,139) (13,790)
Amount deferred in year 2,284 2,791
ৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
At 31 May 2022 2,936
৶৶৶৶৶৶		 2,791
৶৶৶৶৶৶৶

Deferred income relates to fee income received in advance.

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 £3,186 (2021: £2,103).

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Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2022

17. Analysis of charitable funds

2022
At 1 June At 31 May
2021 Income Expenditure Transfers 2022
£ £ £ £ £
General funds
General funds 103,735 79,608 (52,640) 40,767 171,470
Restricted funds
Anglia Water 6,186 – (6,186) – –
Assura 2,016 – (2,016) – –
Aviva – 5,000 (601) – 4,399
Big Lottery Fund – 22,897 (17,134) – 5,763
Children in Need 1,500 25,168 (10,097) – 16,571
Comic Relief 6,475 2,490 (7,897) – 1,068
Coop – 2,190 – (2,190) –
D'Oyly Carte 3,595 – (2,980) – 615
Edward Gosling 5 – (5) – –
Fuller Fund 408 – – – 408
Foyle Foundation – 15,500 (5,846) (6,557) 3,097
Global - Make Some
Noise – 22,000 (22,000) – –
Great Yarmouth/NCF – 7,050 (7,000) – 50
Greggs Foundation 110 – (110) – –
Henry Smith – 22,000 (3,667) – 18,333
Iwill (5) – 5 – –
Little Acorns 574 787 (714) – 647
Lloyds 488 – (115) – 373
Lovewell Blake Fund 3 – – – 3
Minibus Fund – 34,911 (181) (34,730) –
Momentum 1,347 1,518 (2,570) – 295
Norfolk Community
Foundation (Bassham
Forest) – 3,250 – – 3,250
Norfolk Community
Foundation C&YP
Wellbeing – 16,707 (12,252) – 4,455
Neighbourly 178 – – – 178
New Endeavour Rangers
Fund 2,000 – (1,864) – 136
NHS – 49,000 (3,967) – 45,033
Percy Bilton – 3,281 (3,281) – –
Pixel – 4,900 (4,900) – –
Ragdoll 1,100 – (1,100) – –
Red House Youth
Projects 1,892 – (1,892) – –
Screwfix 50 – (50) – –
Norfolk Community
Foundation - Sir Norman
Lamb 3,300 4,800 (3,300) – 4,800
Tesco 990 – (990) – –
Trusthouse – 15,103 (10,843) – 4,260
UK Youth – 43,285 (43,285) – –
Voluntary Norfolk 300 – (31) – 269
Norfolk Community
Foundation - Vulnerable
Families Fund 3,146 – (2,789) – 357
Walking 4 Norfolk 2,732 – (2,659) – 73

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Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2022

Warburtons 120 – (35) – 85
Other Restricted Funds 3,562 30,320 (22,963) 2,710 13,629
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
145,807 411,765 (257,955) – 299,617
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶

- 20 -

Notes to the financial statements (continued)

Sunbeams Play

Year ended 31 May 2022

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.

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

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

Aviva - Towards the costs of equipment and resources.

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

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

Comic Relief – Towards well-being coaching skills training.

Coop - Towards the cost of a Sensory Suitcase to support sensory needs of children and young people with autism.

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

Edward Gosling – Towards staff costs.

Fuller Fund – Towards craft resources.

Foyle Foundation - Towards the cost of equipment and activities to improve delivery of learning programmes.

Global - Make Some Noise – Towards staff costs.

Great Yarmouth/NCF - Towards the costs of support coordinators wages.

Greggs Foundation - Grant towards trips and activities.

Henry Smith - Towards running costs.

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

Little Acorns - Towards printing costs for Christmas cards, Thank you cards and calendars.

Lloyds - Towards the running costs post COVID-19.

Lovewell Blake Fund - Towards staff costs and craft resources.

Minibus Funds - Used to purchase minibus during the year.

Momentum - Helping the charity to support young people better.

Norfolk Community Foundation (Bassham Forest) - Towards the cost of Forest school training and outdoor first aid enabling outdoor activities.

Norfolk Community Foundation C&YP Wellbeing - Towards the costs of delivering an enhanced programme of wellbeing activities for young people and their young carer siblings.

Neighbourly – Towards supporting the community post COVID-19.

New Endeavour Rangers Fund - Grant towards trips and activities.

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Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2022

NHS - Towards the costs of providing twenty Pottery Therapy sessions, supporting mental well-being, counselling, wages and therapeutic activities both inside and out of centre.

Percy Bilton - Towards the costs of sofas and bean bags.

Pixel - Towards the costs of wellbeing activities.

Ragdoll – Towards craft resources.

Red House Youth Projects – Grant towards trips.

Screwfix - Towards refurbishment costs.

Norfolk Community Foundation - Sir Norman Lamb – Towards mental health support for young people with autism.

Tesco - Towards resources equipment.

Trusthouse - Towards the cost of the managers wages.

UK Youth - Towards the costs of rent and wages.

Voluntary Norfolk - Towards training costs.

Norfolk Communities Foundation - 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.

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 of £43,477 and a correction to the opening balance on other restricted funds of £2,710.

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Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2022

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
Norfolk Community
Foundation - Sir Norman
Lamb – 4,900 (1,600) – 3,300
Tesco – 990 – – 990
Voluntary Norfolk 300 – – – 300
Norfolk Community
Foundation - 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
৶৶৶৶৶৶৶		 263,281
৶৶৶৶৶৶৶৶৶		 (178,389)
৶৶৶৶৶৶৶৶৶		 –
৶৶৶৶৶৶৶		 145,807
৶৶৶৶৶৶৶৶৶

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Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2022

18. Analysis of net assets between funds

Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Tangible fixed assets 56,796 – 56,796
Current assets 121,630 128,147 249,777
Creditors less than 1 year (6,956) – (6,956)
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Net assets 171,470 128,147 299,617
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
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

19. Operating lease commitments

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

2022 2021
£ £
Not later than 1 year 7,642 15,284
Later than 1 year and not later than 5 years – 7,642
ৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
7,642
৶৶৶৶৶৶		 22,926
৶৶৶৶৶৶৶

20. Related parties

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

- 24 -