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2022-03-31-accounts

Shine (West Bowling)

Charity number 1153518

Annual Report and Financial Statements

for the year ended 31 March 2022

Shine (West Bowling)

Annual Report and Financial Statements for the year ended 31 March 2022

Contents Page
Trustees' report 2 to 4
Examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the accounts 8 to 11

Prepared by West Yorkshire Community Accountancy Service CIO

1

Shine (West Bowling)

Trustees' report for the year ended 31 March 2022

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Samantha Corderoy Chair Shaeron Caton-Rose Secretary Rev James Hinton Ian Thorpe Linda Baines Safeguarding Officer Helen Loughlin Charity number 1153518 Registered in England and Wales Registered and principal address 48 Newton Street Bradford BD4 7BH Bankers HSBC Bank plc 64 Tong Street Dudley Hill Bradford BD4 9LX Independent examiner Stephen Procter West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) foundation formed on 22 August 2013 and is governed by a constitution.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the by the trustees at a duly convened meeting.

2

Shine (West Bowling)

Trustees' report (continued) for the year ended 31 March 2022

Objectives and activities

The charity's objects

To develop the capacity and skills of the members of the socially and economically disadvantaged community of West Bowling in such a way that they are better able to identify, and help address their needs and to participate more fully in society.

The charity's main activities

Shine delivers a range of community services to bring renewal to one of the UK’s most deprived communities. These include Pop Up Pantries, budgeting help, Job Clubs, cookery courses, a Children’s Clothes Bank, English classes, asylum and refugee support, care for the homeless, exercise classes, parenting support, wellbeing groups and counselling. It manages a large green space for community use, is a Hate Crime Centre and partners with Bradford District Credit Union.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the improvement in community wellbeing.

Achievements and performance

This year has seen Shine move as swiftly as possible to face to face contact, ensuring safety of all staff and clients as well as following coronavirus restrictions.

Over the year we have run 970 sessions which include two Pop Up Pantries each week, three classes in English Chat, Little Dots busy again with babies and toddlers singing and playing, and Creative Threads working on a project that has been exhibited called ‘Lockdown Feet’. We have made much use of our gardens and have given thousands of items of clothes to children in need.

Following consultation with our community we have put an emphasis on mental wellbeing, providing counselling for up to a year for a small number of people, but also Sing Shine, a new singing group to reduce anxiety, plus a weekly support group for men.

We always work to integrate our diverse community and this year have been involved in an Integrated Communities project through BDMC, and are delighted to welcome a group, Nisa Shine, for older Asian women meeting in our space.

Of significance has been a noticeable increase in the need for 1:1 help around finances, housing and benefits, and we have seen more taking up the offer of the FoodSavers scheme and joining the Credit Union. We are working with people to prepare for the rising cost of living, seeking to support our community as so many face the challenge of squeezed finances.

We have accommodated 15 people who have been housed in the Pod in our garden for short periods of time and hosted the celebration event for the BD5 Garden Competition. Our CEO has begun to speak at events again, and we are partnering with over 20 local statutory and voluntary sector organisations in our work, ensuring we have good networks around us.

We are delighted that we have new volunteers come to join the team, and are very grateful for the time all volunteers and Trustees give to enable the work to continue. The Trustees met 4 times during the year and we welcomed a new Chair in June.

Financial review

Net expenditure for the year was £17,447, including net income of £41,523 on unrestricted funds and net expenditure of £58,970 on restricted funds.

3

Shine (West Bowling)

Trustees' report (continued) for the year ended 31 March 2022

Reserves policy

The charity's free reserves at the year end were £162,660.

The Trustees have reviewed the charity’s need for reserves in line with guidance issued by the Charities Commission and consider it prudent that free, unrestricted reserves need to be sufficient to meet four to six months running costs. This policy is reviewed by the Trustees annually in line with the risk analysis and financial management situation.

The Trustees recognise that at year-end reserves were well in excess of policy level. However these will be reduced in the current year as with a number of funding streams coming to an end, some of the main running costs of the charity will be met from unrestricted funds.

Signed on behalf of the board of trustees on 06/07/2022

Samantha J Corderoy (Trustee)

4

Shine (West Bowling)

Independent examiner's report to the trustees of Shine (West Bowling)

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2022, which are set out on pages 6 to 11.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 Act. 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

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

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.

Stephen Procter

24/08/2022

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

5

Shine (West Bowling)

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2022

Notes
2022
Unrestricted
funds
£
Income from:
Grants and donations
(2)
84,198
Fees and charges
6,910
Pop up pantry
6,285
Other income
136
Total income
97,529
Expenditure on:
Salaries, NIC and pensions
(3)
6,627
Business development
-
Sessional workers
981
Activity resources and equipment
2,050
Rent and utilities
5,456
Volunteer expenses
256
IT support and equipment
-
Administration
336
Legal and professional fees
300
Insurance
-
Independent examination
-
Eden Project funds to St. Stephen's
-
Building development work
40,000
Total expenditure
56,006
Net income / (expenditure)
41,523
Fund balances brought forward
121,137
Fund balances carried forward
(4)
162,660
2022
Restricted
funds
£
86,478
-
-
-
86,478
96,194
4,727
9,182
13,383
15,829
1,540
150
2,548
-
815
1,080
-
-
145,448
(58,970)
68,298
9,328
2022
Total
funds
£
170,676
6,910
6,285
136
184,007
102,821
4,727
10,163
15,433
21,285
1,796
150
2,884
300
815
1,080
-
40,000
201,454
(17,447)
189,435
171,988
2021
Total
funds
£
221,129
15,734
1,997
199
239,059
104,701
11,844
12,662
33,978
19,742
1,844
2,360
3,285
637
738
1,080
20,815
14,140
227,826
11,233
178,202
189,435

All incoming resources and resources expended derive from continuing activities.

6

Shine (West Bowling)

Balance sheet
as at 31 March 2022
2022
Unrestricted
£
Current assets
Cash at bank and in hand
(5)
163,740
Total current assets
163,740
Current liabilities:
amounts falling due within one year
Creditors and accruals
(6)
1,080
Total current liabilities
1,080
Net current assets
162,660
Net assets
162,660
Funds
Unrestricted funds
162,660
Restricted funds
-
Total funds
162,660
2022
Restricted
£
9,328
9,328
-
-
9,328
9,328
-
9,328
9,328
2022
Total
£
173,068
173,068
1,080
1,080
171,988
171,988
162,660
9,328
171,988
2021
Total
£
210,965
210,965
21,530
21,530
189,435
189,435
121,137
68,298
189,435

The financial statements were approved by the board of trustees on 06/07/2022

Samantha J Corderoy (Trustee)

7

Shine (West Bowling)

Notes to the accounts

for the year ended 31 March 2022

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

8

Shine (West Bowling)

Notes to the accounts continued

for the year ended 31 March 2022

2 Grants and donations
Bradford City Challenge
Bradford Council
Bradford CVS
Bradford Trident (Little Dots)
CAF - Martyn Lewis
Incommunities
Liz and Terry Bramhall
Lottery Community Fund
The Message Trust
Henry Smith Charity
Henry Smith Charity - COVID
Sir Ken and Lady Morrison
LCF - Bradford Youth Fund
LCF - Tackling Food Poverty
LCF - Healthy Holidays
Souter Trust
Trusthouse Charitable Trust
Other small grants
St Stephens and other donations
3 Staff costs and numbers
Gross salaries
Social security costs
Employment allowance
Pensions
2022
Unrestricted
funds
£
-
2,000
-
-
-
500
-
-
-
-
-
-
-
-
-
-
-
-
81,698
84,198
2022
Restricted
funds
£
-
-
1,550
1,028
-
-
10,000
-
-
25,000
40,900
-
-
-
-
3,000
5,000
-
-
86,478
2022
Total
funds
£
-
2,000
1,550
1,028
-
500
10,000
-
-
25,000
40,900
-
-
-
-
3,000
5,000
-
81,698
170,676
2022
£
95,018
6,747
(4,000)
5,056
102,821
2021
Total
funds
£
4,000
-
-
-
5,000
-
10,000
52,916
8,001
50,000
40,900
10,000
3,530
6,520
11,000
-
-
502
18,760
221,129
2021
£
95,685
7,437
(4,000)
5,579
104,701

The average number of employees during the year was 6, being an average of 4.3 full time equivalent (2021: 5.5, 4.3 FTE). There were no employees with emoluments above £60,000.

4 Restricted funds
Bradford City Challenge
Bradford CVS
Bradford Trident (Little Dots)
Liz and Terry Bramhall
Lottery Community Fund
Henry Smith Charity
Henry Smith Charity - COVID
LCF - Bradford Youth Fund
LCF - Tackling Food Poverty
Souter Trust
Trusthouse Charitable Trust
Balance b/f
£
1,854
-
9,140
24,445
23,625
-
3,530
5,704
-
-
68,298
Incoming
£
-
1,550
1,028
10,000
-
25,000
40,900
-
-
3,000
5,000
86,478
Outgoing
£
1,854
750
1,028
15,932
24,445
48,625
40,900
3,530
5,704
196
2,484
145,448
Balance c/f
£
-
800
-
3,208
-
-
-
-
-
2,804
2,516
9,328

9

Notes to the accounts continued

Shine (West Bowling)

for the year ended 31 March 2022

4 Restricted funds (continued)

Fund name

Purpose of restriction

Bradford City Challenge Bradford CVS Bradford Trident (Little Dots) Liz and Terry Bramhall Lottery Community Fund

Henry Smith Charity Henry Smith Charity - COVID LCF - Bradford Youth Fund LCF - Tackling Food Poverty Souter Trust Trusthouse Charitable Trust

Towards the Eden Youth Project.

Towards the costs of Living Well sessions and the Lantern Parade. Sessions for Little Dots pre school children & their carers. Towards the salary costs of the CEO post and renovation work. Reaching Communities' project. Towards some salary costs and work building the capabilities of the organisation. Towards general running costs for the organisation. Towards general running costs for the Covid-19 response. For young people's sessions to help wellbeing and development. Towards the running costs of the foodbank and pop-up pantry. Towards some general running costs and overheads. Towards the costs of running Wellbeing sessions.

5 Cash at bank and in hand
Cash at bank
Cash in hand
6 Accruals
Accruals
Deferred income (Henry Smith grant)
2022
£
173,034
34
173,068
2022
£
1,080
-
1,080
2021
£
210,608
357
210,965
2021
£
1,080
20,450
21,530

7 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Remuneration and benefits received by key management personnel

The key management personnel of the charity include the trustees and Chief Officer. The total employee benefits received were £29,421 (previous year: £28,537).

10

Shine (West Bowling)

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2022

2022
2021
Unrestricted Unrestricted
funds
funds
£
£
Income
Grants and donations
84,198
39,262
Fees and charges
6,910
15,734
Pop up pantry
6,285
1,997
Other income
136
199
Total income
97,529
57,192
Expenditure
Salaries, NIC and pensions
6,627
363
Business development
-
-
Sessional workers
981
1,643
Activity resources and equipment
2,050
21,834
Rent and utilities
5,456
35
Recruitment
-
-
Volunteer expenses
256
578
IT support and equipment
-
-
Administration
336
35
Legal and professional fees
300
299
Insurance
-
-
Independent examination
-
240
Eden Project funds to St. Stephen's
-
-
Building development work
40,000
4,140
Total expenditure
56,006
29,167
Net income / (expenditure)
41,523
28,025
Fund balances brought forward
121,137
93,112
Fund balances carried forward
162,660
121,137
2022
Restricted
funds
£
86,478
-
-
86,478
96,194
4,727
9,182
13,383
15,829
-
1,540
150
2,548
-
815
1,080
-
-
145,448
(58,970)
68,298
9,328
2021
Restricted
funds
£
181,867
-
-
-
181,867
104,338
11,844
11,019
12,144
19,707
-
1,266
2,360
3,250
338
738
840
20,815
10,000
198,659
(16,792)
85,090
68,298
2022
Total
funds
£
170,676
6,910
6,285
136
184,007
102,821
4,727
10,163
15,433
21,285
-
1,796
150
2,884
300
815
1,080
-
40,000
201,454
(17,447)
189,435
171,988
2021
Total
funds
£
221,129
15,734
1,997
199
239,059
104,701
11,844
12,662
33,978
19,742
-
1,844
2,360
3,285
637
738
1,080
20,815
14,140
227,826
11,233
178,202
189,435

11