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← Sunbeams Play

2025-05-31-accounts

CHARITY REGISTRATION NUMBER: 1152188

Sunbeams Play Unaudited financial statements

31 May 2025

Sunbeams Play

Financial statements

Year ended 31 May 2025

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 24

Sunbeams Play

Trustees' annual report

Year ended 31 May 2025

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 May 2025.

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 Sunbeams Community Hub Keyword House Viking Road Great Yarmouth Norfolk

The trustees

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

Benjamin Dorsett (Chair) Cameron Barlow Janine Bowyer Samantha Corrigan John Hughes David Warner Charles Watt (resigned 23 May 2025) Andrew Peel (appointed 29 November 2025) Barrie Thornton (appointed 07 Febuary 2025, resigned December 2025) CEO Sue Carr 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)

Sunbeams Play

Year ended 31 May 2025

Objectives and activities

Principal activity

The principal activity of Sunbeams Play known as (Sunbeams) 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. Sunbeams also provides support for under 5's following the development of a Stay & Play Group and for those over 25 years old with a late diagnosis or going through assessment.

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 and attention related disorders by 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, young people and adults with neurodevelopmental disorders (Autistic Spectrum Disorders) to thrive. The charity understands how difficult it can be for those on the spectrum to engage in mainstream activities due to a variety of social needs and anxieties. At Sunbeams Play they can relax, play and interact 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, young people and vulnerable adults affected by autism and related conditions while offering respite and support to parents/carers.

Public benefit statement

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

Achievements and performance

In April 2025 we were able to secure a mortgage through the Charity Bank and purchase our own building. Taking 3 months to adapt and decorate the building we moved in on 28 July 2025 opening for the summer holidays.

All planned events took place including a successful annual ball that was attended by over 100 people, enabling us to raise awareness of the new building and future plans.

We have continued to use Tapestry which enables us to monitor and record children and young people's progress and Smartlog an online training system enabling staff to access training at different levels and when needed, safeguarding and first aid remain face to face. Smartlog also provides a training matrix and individual records along with the opportunity to record checks, tests and audits and receive reminders for upcoming service requirements.

We produced our final quarterly magazine which was again distributed through GP surgeries, clinics and schools as well as the public providing information and case studies linked to autism and our services. Due to the success of the magazines, we have produced a book written by services users to provide insight to neurotypical people about the struggles those on the spectrum face. This has been printed and is available to all.

- 2 -

Trustees' annual report (continued)

Sunbeams Play

Year ended 31 May 2025

Achievements and performance (continued)

Groups

The Monday, Thursday, Friday and Saturday groups continued to run at full capacity supporting children and young people. We continue to hold a waiting list for all groups.

The newly developed Stay & Play works with various agencies to provide valuable support and guidance for parents and carers of children believed to be on the spectrum or with linked conditions.

Tuesday Youth group provides social opportunities and training.

Late Diagnosis Group for over 25-year-olds continues to grow with 38 members accessing group support and training and 360 online support.

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, a third sharing the therapy pets journey used to encourage children and young people to carryout daily activities and a page linked to the Late Diagnosis Group.

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.

Partnership working continues through interaction with:

Staff/volunteers

Along with required training, staff have continued to access personal development through training opportunities funded by Sunbeams and carried out to support our work. We have welcomed our 2nd work experience staff member and have a strong group of volunteers.

- 3 -

Trustees' annual report (continued)

Sunbeams Play

Year ended 31 May 2025

Financial review

Total income amounted to £381,249 (2024: £296,512) and after incurring expenditure of £344,287 (2024: £331,259), the net income amounted to £36,962 (2024: net expenditure £34,747).

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, paying for salaries for example. Thus, it is never easy to put "x" months of operating expenses to 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 £26,190 at the yearend (2024: £102,295). In addition to this the charity held £132,787 (2024: £134,302) of restricted reserves to be used in accordance with specific restrictions imposed by donors.

Plans for future periods

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

Following the purchase of a new building we moved into our new contre in July 2025.

We are also looking at the possibility of reregistering for early years and providing a special needs nursery. This would be self-funding and would mean the building is used throughout the day. The management team are in contact with several people to look at need, requirements and options for funding.

We will continue to attend and hold various fundraising events.

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

All new Trustees will be provided with copies of: - The Charity's Trust Deed - The latest accounts of the Charity

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'.

- 4 -

Trustees' annual report (continued)

Sunbeams Play

Year ended 31 May 2025

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 18 February 2026 and signed on behalf of the board of trustees by:

Benjamin Dorsett Trustee

- 5 -

Sunbeams Play

Independent examiner's report to the trustees of Sunbeams Play

Year ended 31 May 2025

I report to the charity trustees on my examination of the financial statements of the charity for the year ended 31 May 2025 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.

- 6 -

Sunbeams Play

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

Year ended 31 May 2025

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

19 February 2026

- 7 -

Sunbeams Play

Statement of financial activities

Year ended 31 May 2025

2025 2024
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 4 71,334 253,929 325,263 246,332
Charitable activities 5 55,628 – 55,628 47,291
Other income 6 358 – 358 2,889
   
Total income 127,320 253,929 381,249 296,512
   
Expenditure
Charitable activities 7 87,846 253,383 341,229 331,259
Other expenditure 8 3,058 – 3,058 –
   
Total expenditure 90,904 253,383 344,287 331,259
   
Net income/(expenditure) before transfer of
funds 36,416 546 36,962 (34,747)
Transfers between funds 2,061 (2,061) – –
   
Net movement in funds 38,477 (1,515) 36,962 (34,747)
Reconciliation of funds
Total funds brought forward 131,406 134,302 265,708 300,455
   
Total funds carried forward 169,883 132,787 302,670 265,708
   

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 24 form part of these financial statements.

- 8 -

Sunbeams Play

Statement of financial position

31 May 2025

2025 2024
Note £ £ £ £
Fixed assets
Tangible fixed assets 13 317,443 29,111
Current assets
Debtors 14 7,030 8,313
Cash at bank and in hand 183,342 234,830
 
190,372 243,143
Creditors: Amounts falling due within
one year 15 (31,395) (6,546)
 
Net current assets 158,977 236,597
 
Total assets less current liabilities 476,420 265,708
Creditors: Amounts falling due after
more than one year 16 (173,750) –
 
Net assets 302,670 265,708
 
Funds of the charity
Restricted funds 132,787 134,302
Unrestricted funds 169,883 131,406
 
Total charity funds 19 302,670 265,708
 

These financial statements were approved by the board of trustees and authorised for issue on 18 February 2026, and are signed on behalf of the board by:

Benjamin Dorsett Trustee

The notes on pages 10 to 24 form part of these financial statements.

- 9 -

Sunbeams Play

Notes to the financial statements

Year ended 31 May 2025

1. General information

The charity is a registered charity in England and Wales and is unincorporated. The address of the principal office is Sunbeams Community Hub, Keyword House, Viking Road, Great Yarmouth, Norfolk, NR31 0NU.

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 continued 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.

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 2025

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.

- 11 -

Notes to the financial statements (continued)

Sunbeams Play

Year ended 31 May 2025

3. Accounting policies (continued)

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:

Freehold property - 2% Straight line
Fixtures and fittings - 33% & 11% Straight line
Motor vehicles - 20% Straight line
Equipment - 33% & 20% Straight line

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 2025

4. Donations and legacies

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Donations
Donations 71,334 53,134 124,468
Grants
NHS – 70 70
Children In Need – 38,896 38,896
Henry Smith – 77,550 77,550
NCF – 35,667 35,667
British Airways – 175 175
Aviva – 8,676 8,676
National Lottery – 24,888 24,888
Trusthouse – – –
Three Guineas Trust – 14,873 14,873
  
71,334 253,929 325,263
  
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Donations
Donations 6,956 17,112 24,068
Grants
NHS – 7,759 7,759
Children In Need – 38,896 38,896
Henry Smith – 16,877 16,877
NCF – 23,359 23,359
British Airways – 6,414 6,414
Aviva – 52,841 52,841
National Lottery – 47,304 47,304
Trusthouse – 13,941 13,941
Three Guineas Trust – 14,873 14,873
  
6,956 239,376 246,332
  
5. Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Fees 55,628 55,628 47,291 47,291
   
6. Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Other revenue 358 358 2,889 2,889
   

- 13 -

Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2025

7. Expenditure on charitable activities by fund type

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Rent 698 14,782 15,480
Fees and salaries 26,952 158,648 185,600
Staff training – 1,335 1,335
Gas and electricity – 3,616 3,616
Water 351 – 351
Printer, postage and stationery 309 1,100 1,409
Insurance 3,551 3,224 6,775
Repairs and renewals 4,789 185 4,974
Telephone 1,890 847 2,737
Accountancy and payroll fees 4,150 – 4,150
Depreciation 18,613 – 18,613
Cleaning 2,035 1,284 3,319
IT costs 4,880 1,046 5,926
Sessions 9 2,030 2,039
Other costs 19,434 65,242 84,676
Travel Costs 185 – 185
Advertising and marketing – – –
Support costs – 44 44
  
87,846 253,383 341,229
  
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Rent – 17,470 17,470
Fees and salaries 10,871 156,165 167,036
Staff training 346 2,442 2,788
Gas and electricity – 2,785 2,785
Water 136 – 136
Printer, postage and stationery 40 6,164 6,204
Insurance 1,678 3,392 5,070
Repairs and renewals 4,562 2,134 6,696
Telephone 1,536 – 1,536
Accountancy and payroll fees 3,277 – 3,277
Depreciation 15,718 – 15,718
Cleaning – 3,933 3,933
IT costs 1,304 2,861 4,165
Sessions 1,116 – 1,116
Other costs 1,574 91,488 93,062
Travel Costs – – –
Advertising and marketing 100 – 100
Support costs – 167 167
  
42,258 289,001 331,259
  
8. Other expenditure
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Loss on disposal of tangible fixed assets
held for charity's own use 3,058 3,058 – –
   

- 14 -

Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2025

9. Net income/(expenditure)

Net income/(expenditure) is stated after charging/(crediting):

Net income/(expenditure) is stated after charging/(crediting):
2025 2024
£ £
Depreciation of tangible fixed assets 18,613 15,718
Loss on disposal of tangible fixed assets 3,058 –
 
10. Independent examination fees
2025 2024
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 3,594
		 3,277


11. Staff costs

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

2025 2024
£ £
Wages and salaries 174,745 157,339
Social security costs 6,537 5,538
Employer contributions to pension plans 4,318 4,159
 
185,600 167,036
 

The average head count of employees during the year was 14 (2024: 13).

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

12. Trustee remuneration and expenses

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

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Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2025

13. Tangible fixed assets

Freehold Fixtures and Motor
property fittings vehicles Equipment Total
£ £ £ £ £
Cost
At 1 June 2024 – 56,949 34,730 45,091 136,770
Additions 302,356 7,511 – 136 310,003
Disposals – (52,639) – (39,083) (91,722)
    
At 31 May 2025 302,356 11,821 34,730 6,144 355,051
    
Depreciation
At 1 June 2024 – 52,489 15,050 40,120 107,659
Charge for the year 6,047 2,376 6,946 3,244 18,613
Disposals – (49,904) – (38,760) (88,664)
    
At 31 May 2025 6,047 4,961 21,996 4,604 37,608
    
Carrying amount
At 31 May 2025 296,309 6,860 12,734 1,540 317,443
    
At 31 May 2024 – 4,460 19,680 4,971 29,111
    
Debtors
2025 2024
£ £
Trade debtors 3,452 3,858
Prepayments and accrued income 3,578 4,455
 
7,030 8,313
 
Creditors: Amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 18,542 –
Trade creditors 2,487 2,445
Accruals and deferred income 4,865 4,101
Other creditors 5,501 –
 
31,395
		 6,546


14. Debtors

15. Creditors: Amounts falling due within one year

The bank loans are secured on the freehold property of the charity. Of the loans at the year end, £15,926 is subject to a variable rate of 3.6% above the Bank of England's base rate and £2,616 is subject to a variable rate of 4% above the Bank of England's base rate.

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

2025 2024
£ £
Bank loans and overdrafts 173,750 –
 

The bank loans are secured on the freehold property of the charity. Of the loans at the year end, £149,239 is subject to a variable rate of 3.6% above the Bank of England's base rate and £24,511 is subject to a variable rate of 4% above the Bank of England's base rate.

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Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2025

17. Deferred income

2025 2024
£ £
At 1 June 2024 1,305 1,048
Amount released to income (1,305) (1,048)
Amount deferred in year 1,271 1,305
 
At 31 May 2025 1,271 1,305
 

Deferred income relates to fee income received in advance.

18. 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 £4,318 (2024: £4,159).

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Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2025

19. Analysis of charitable funds

2025
At 1 June At 31 May
2024 Income Expenditure Transfers 2025
£ £ £ £ £
General funds
General funds 131,406 127,320 (90,904) 2,061 169,883
Restricted funds
Aviva 29,181 7,798 (24,376) 1,328 13,931
Aviva BA Cost of Living 4,070 390 (4,108) (352) –
Aviva/Tesco 790 488 (898) – 380
BA Fund 1,530 125 (15) (100) 1,540
BCBN LDG Book 1,990 – – – 1,990
Big Lottery Fund 12,316 24,888 (25,298) (1,946) 9,960
BHNF (1,005) 8,416 (1,524) (5,887) –
Children in Need 3,245 38,896 (38,892) – 3,249
Digital Admin Assistant 2,622 2,616 (2,398) – 2,840
Fuller Fund 230 – (218) – 12
Henry Smith 24,124 77,550 (55,855) – 45,819
Lloyds 35 100 (123) – 13
Masonic 3,200 – (3,190) – 10
Neighbourly 542 – (539) (2) –
New Endeavour Rangers
Fund – 1,300 (554) – 746
NHS 481 – (1,463) 1,080 98
NHS Wellbeing 6,702 70 (6,523) (180) 69
Norfolk Community
Foundation - Cost of
Living 416 – (418) 2 –
Norfolk Community
Foundation - Sir Norman
Lamb 4,000 6,000 (6,000) – 4,000
Norfolk Community
Foundation - Household
Support – 19,688 (18,360) (1,328) –
Norfolk Community
Foundation - Great
Yarmouth Community
Fund 76 – (76) – –
Norfolk Community
Foundation - Norfolk
Carers Grant 250 7,979 (5,943) – 2,286
Norfolk Community
Foundation - Winter
Warm Fund – 2,000 (1,589) (411) –
NL Know Your
Community 13,926 – (13,926) – –
PSG 936 – (585) 180 531
Skipton 1,170 – – – 1,170
St James Place 209 – (208) – 1
Three Guineas Trust 15,313 14,873 (15,070) (593) 14,523
Walking 4 Norfolk – 1,000 – – 1,000
Other Restricted Funds 7,953 39,752 (25,234) 6,148 28,619
    
265,708
		 381,249
		 (344,287)
		 –
		 302,670


- 18 -

Notes to the financial statements (continued)

Sunbeams Play

Year ended 31 May 2025

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.

Aviva - Towards the costs of equipment and resources.

Aviva BA Cost of Living – To support vulnerable families with the cost of living.

Aviva/Tesco – To support and develop life, work and social skills.

BA Fund – To support and develop life, work and social skills.

BCBN LDG Book – To write a book explaining life with Autism.

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

BHNF – Through Active Norfolk, funding holiday activities over Easter and summer holidays.

Big Lottery Fund – Part of a five year grant awarded in 2021, paid in five installments providing a total of £119,940 to fund keyworker and room supervisor wages.

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

Digital Admin Assistant – Towards digital admin assistant.

Fuller Fund – Towards craft resources.

Henry Smith - Towards running costs.

Lloyds - Towards the running costs post COVID-19.

Masonic - To produce a quarterly magazine for 1 year raising awareness of Autism.

Neighbourly – Towards supporting the community post COVID-19.

New Endeavour Rangers Fund - Grant towards trips and activities.

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.

NHS Wellbeing - For wellbeing support providing workshops, gym memberships, pottery, art and yoga classes, counselling and parent support.

Norfolk Community Foundation - Cost of Living – To support with the cost of living for vulnerable families.

Norfolk Community Foundation - Household Support – To support heating costs for vulnerable families.

Norfolk Community Foundation - Great Yarmouth Community Fund – To provide mental health support.

Norfolk Community Foundation - Norfolk Carers Grant – To support carers in Norfolk.

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

Norfolk Community Foundation - Winter Warm Fund – To provide a warm space for those

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Notes to the financial statements (continued)

Sunbeams Play

Year ended 31 May 2025

struggling to keep warm due to the cost of living crisis.

NL Know Your Community –To fund activities for the Late Diagnosis Group.

PSG - For wellbeing support providing workshops, gym memberships, pottery, art and yoga classes, counselling and parent support.

Skipton - Large sensory apparatus.

St James Place - To support running costs.

Three Guineas Trust - To provide half-term activities and trips.

Walking 4 Norfolk - Towards staff costs for young carers.

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

Transfers between funds related to a correction to opening restricted funds of £1,527 and transfers from restricted funds to reimburse expenditure previously paid from unrestricted funds of £3,588.

- 20 -

Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2025

2024
At 1 June At 31 May
2023 Income Expenditure Transfers 2024
£ £ £ £ £
General funds
General funds 136,903 57,136 (42,258) (20,375) 131,406
Restricted funds
Aviva 14,296 52,841 (37,858) (99) 29,180
Aviva BA Cost of Living 14,981 – (10,911) – 4,070
Aviva/Tesco 1,514 896 (1,620) – 790
BA Fund 8,282 354 (7,106) – 1,530
BCBN LDG Book 1,990 – – – 1,990
Big Lottery Fund 7,788 32,304 (27,776) – 12,316
BHNF – 152 (1,157) – (1,005)
Button Boy – 5,249 (5,249) – –
Children in Need 389 38,896 (36,040) – 3,245
Digital Admin Assistant – 3,276 (654) – 2,622
Fuller Fund 312 – (19) (63) 230
Henry Smith 18,332 16,877 (45,158) 34,073 24,124
Lloyds 189 80 (214) (20) 35
Masonic 8,600 – (5,400) – 3,200
May Ball – 3 (4,255) 4,252 –
Neighbourly 152 1,000 (611) – 541
New Endeavour Rangers
Fund 1,074 – (1,173) 99 –
NHS 22,161 7,759 (7,142) (14,659) 8,119
Norfolk Community
Foundation - Cost of
Living – 15,600 (15,184) – 416
Norfolk Community
Foundation C&YP
Wellbeing 2,874 – (2,874) – –
Norfolk Community
Foundation - Sir Norman
Lamb 8,080 5,000 (9,080) – 4,000
Norfolk Community
Foundation - Household
Support (15) – – 15 –
Norfolk Community
Foundation - Great
Yarmouth Community
Fund 4,610 – (4,534) – 76
Norfolk Community
Foundation -
Hanselbanken 2,400 – (2,400) – –
Norfolk Community
Foundation - Norfolk
Carers Grant – 1,599 (1,349) – 250
Norfolk Community
Foundation - Research – – (470) 470 –
Norfolk Community
Foundation - Winter
Warm Fund – 1,340 (1,340) – –
NL Know Your
Community 14,281 15,000 (15,355) – 13,926
Skipton 1,170 – – – 1,170
St James Place 2,292 – (2,083) – 209
Three Guineas Trust 10,000 14,873 (5,875) (3,685) 15,313

- 21 -

Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2025

Trusthouse 1,259 13,941 (15,200) – –
Voluntary Norfolk 63 70 (133) – –
Walking 4 Norfolk 8 – – (8) –
Other Restricted Funds 16,470 12,266 (20,781) – 7,955
    
300,455 296,512 (331,259) – 265,708
    

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.

Aviva - Towards the costs of equipment and resources.

Aviva BA Cost of Living – To support vulnerable families with the cost of living.

Aviva/Tesco – To support and develop life, work and social skills.

BA Fund – To support and develop life, work and social skills.

BCBN LDG Book – To write a book explaining life with Autism.

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

BHNF – To provide Easter sessions.

Button Boy – Towards charity dig.

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

Digital Admin Assistant – Towards digital admin assistant.

Fuller Fund – Towards craft resources.

Henry Smith - Towards running costs.

Lloyds - Towards the running costs post COVID-19.

Masonic - To produce a quarterly magazine for 1 year raising awareness of Autism.

May Ball - Towards May Masquerade ball. Neighbourly – Towards supporting the community post COVID-19. New Endeavour Rangers Fund - Grant towards trips and activities.

- 22 -

Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2025

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.

Norfolk Community Foundation - Cost of Living – To support with the cost of living for vulnerable families.

Norfolk Community Foundation - Household Support – To support heating costs for vulnerable families.

Norfolk Community Foundation - Great Yarmouth Community Fund – To provide mental health support.

Norfolk Community Foundation - Handselbanken – To provide mental health support.

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.

Norfolk Community Foundation - Norfolk Carers Grant – To support carers in Norfolk.

Norfolk Community Foundation - Research – To carry out research.

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

Norfolk Community Foundation - Winter Warm Fund – To provide a warm space for those struggling to keep warm due to the cost of living crisis.

NL Know Your Community –To fund activities for the Late Diagnosis Group.

Skipton - Large sensory apparatus.

St James Place - To support running costs.

Three Guineas Trust - To provide half-term activities and trips.

Trusthouse - Towards the cost of the managers wages.

Voluntary Norfolk - Towards training costs.

Walking 4 Norfolk - Towards staff costs for young carers.

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

Transfers between funds related to the correction to the opening balance on restricted funds of £16,123 and amounts allocated to the May Ball of £4,252.

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Sunbeams Play

Notes to the financial statements (continued)

Year ended 31 May 2025

20. Analysis of net assets between funds

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Tangible fixed assets 317,443 – 317,443
Current assets 57,585 132,787 190,372
Creditors less than 1 year (31,395) – (31,395)
Creditors greater than 1 year (173,750) – (173,750)
  
Net assets 169,883 132,787 302,670
  
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Tangible fixed assets 29,111 – 29,111
Current assets 108,841 134,302 243,143
Creditors less than 1 year (6,546) – (6,546)
Creditors greater than 1 year – – –
  
Net assets 131,406 134,302 265,708
  

21. Operating lease commitments

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

2025 2024
£ £
Not later than 1 year 8,063 16,126
Later than 1 year and not later than 5 years – 8,063
 
8,063 24,189
 

22. Related parties

During the year, the charity had transactions with its trustees as follows:

£30,000 (2024: £24,105) was paid to S Corrigan in respect of therapy sessions.

B Dorsett has children attending various groups, all relevant fees and charges totaling £3,310 (2024: £2,664) were paid with no concessions recognised.

£5,880 (2024: £Nil) was paid to B Thornton in respect of workshops and classes ran by Barrie Thornton Productions.

No amounts were due to trustees at the year end (2024: none).

- 24 -