Shine (West Bowling)
Charity number 1153518
Annual Report and Financial Statements
for the year ended 31 March 2023
Shine (West Bowling)
Annual Report and Financial Statements for the year ended 31 March 2023
| 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 12 |
Prepared by West Yorkshire Community Accountancy Service CIO
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Shine (West Bowling)
Trustees' report for the year ended 31 March 2023
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 Dates 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 Bankers 48 Newton Street HSBC Bank plc The Co-operative Bank plc Bradford 64 Tong Street P.O. Box 250 BD4 7BH Dudley Hill Skelmersdale Bradford WN8 6WT BD4 9LX Independent examiner Rhys North ACA 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.
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Shine (West Bowling)
Trustees' report (continued) for the year ended 31 March 2023
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 meet, 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
With the help of over 20 volunteers, our trustees, funders, personal donors and dedicated staff Shine has been able to help hundreds within our local community this year, delivering nearly 1,000 sessions in groups and individually.
As the cost of living crisis hit communities like ours especially hard we have seen up to 80 families a week at our Pop Up Pantry, and people attend to use our Warm Space each day. We have continued to concentrate on supporting those who are struggling with their mental health, with Creative Threads running a project with Claire Wellesley-Smith based on the demolition of the Ripleyville flats, and Soul Art commencing each week. We continue to run singing, gardening and a men’s group. We have been in discussions with Wellspring Harrogate and are entering into a partnership as their first satellite project to enable more long-term counselling sessions to be delivered. This will mean appointing a Counselling Co-ordinator to run this service.
We are delighted that after years of preparation, we have redeveloped the basement of the church into a beautiful ‘Garden Room’ to be used for counselling and wellbeing groups. This space has also given us a shower for use by those who are housed in the Pod, or do not have hot water at home.
Trustees have worked alongside Locality in developing a business plan for the next five years; this has led to a marketing strategy to be rolled out next year. We have changed banks in order to adhere to our environmental values and now offer digital access to GP services on our premises.
We have appointed a new Economic Wellbeing Lead to increase our capacity in helping people with financial difficulties, and to cover as one member of staff reduces hours.
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Shine (West Bowling)
Trustees' report (continued) for the year ended 31 March 2023
Achievements and performance continued
Our thanks to our funders over this year – Souter Charitable Trust, Redevco, Give Bradford, Bradford City Challenge Foundation, Aviva, Bradford Council, The Mayor’s Safer Communities Fund; as well as many churches and people who have generously given of their own money so we can continue to serve the people of West Bowling.
- “ I was lost before I came here, now this is my second family and I love coming.”
Financial review
The net expenditure for the year was £32,410, including net expenditure of £75,127 on unrestricted funds and net income of £42,717 on restricted funds.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £87,533.
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. Based on 2023/2024 budgeted expenditure the CIO's target reserves are between £54,500 and £81,700. This policy is reviewed by the Trustees annually in line with the risk analysis and financial management situation.
The Trustees recognise that at 31 March 2023 actual reserves exceed the upper reserves target. However these will be reduced in the current year given the plans trustees have for the development of new services.
Approved by the board of trustees on …………..……...…….
Signed: ………………..…………. (Trustee)
Name: ……………..…..………….
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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 2023, which are set out on pages 6 to 12.
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 - matter of concern identified
I have completed my examination. I have identified a matter of concern in my report in relation to material expenditure which appears to not be in accordance with the CIO's constitution.
The accounts disclose information on related party transactions in Note 7. The note details that a connected person (the wife of one of the trustees) has been employed by the charity. The CIO's constitution does not give express powers to employ a trustee or connected person and therefore permission should be sought from the Charity Commission prior to such an engagement. However, I am satisfied that the failure to seek permission has not been deliberate and I draw attention to the fact that the trustees are actively seeking to resolve this matter with the Charity Commission.
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:
-
1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records; or
-
3 the accounts 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 confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
Signed: …………………………………… Name: Rhys North ACA
Date: …………………….
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
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Shine (West Bowling)
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 31 March 2023
| Notes 2023 Unrestricted funds £ Income from: Grants and donations (2) 45,544 Fees and charges 2,786 Pop up pantry 9,424 Other income - Bank interest 47 Total income 57,801 Expenditure on: Salaries NI and pensions (3) 87,236 Business development 2,400 Sessional workers 7,422 Activity resources and equipment 7,546 Rent and utilities 20,305 Volunteer expenses 1,242 IT support and equipment 100 Administration 3,658 Legal and professional fees - Insurance 866 Independent examination 1,134 Building development work - Credit Union payments 1,019 Total expenditure 132,928 Net income / (expenditure) (75,127) Fund balances brought forward 162,660 Fund balances carried forward (4) 87,533 |
2023 Restricted funds £ 85,005 - - - - 85,005 23,289 - 6,918 5,400 149 474 40 18 - - - 6,000 - 42,288 42,717 9,328 52,045 |
2023 Total funds £ 130,549 2,786 9,424 - 47 142,806 110,525 2,400 14,340 12,946 20,454 1,716 140 3,676 - 866 1,134 6,000 1,019 175,216 (32,410) 171,988 139,578 |
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 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
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Shine (West Bowling) Balance sheet
| as at 31 March 2023 2023 Unrestricted £ Current assets Cash at bank and in hand (5) 89,352 Total current assets 89,352 Current liabilities: amounts falling due within one year Creditors and accruals (6) 1,819 Total current liabilities 1,819 Net current assets / (liabilities) 87,533 Net assets 87,533 Funds Unrestricted funds 87,533 Restricted funds - Total funds 87,533 |
2023 Restricted £ 52,045 52,045 - - 52,045 52,045 - 52,045 52,045 |
2023 Total £ 141,397 141,397 1,819 1,819 139,578 139,578 87,533 52,045 139,578 |
2022 Total £ 173,068 173,068 1,080 1,080 171,988 171,988 162,660 9,328 171,988 |
|---|---|---|---|
The financial statements were approved by the board of trustees on …………..……...…….
Signed: ……………...………….…. (Trustee)
Name: ……………..…..………….
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Shine (West Bowling)
Notes to the accounts
for the year ended 31 March 2023
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, if 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.
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Shine (West Bowling)
Notes to the accounts continued
for the year ended 31 March 2023
| 2 Grants and donations Aviva crowdfunder Bradford City Challenge Bradford District Community Foundation Bradford District Metropolitan Council (BDMC) Bradford Trident Bradford VCS Alliance CNet Incommunities Redevco Foundation The Liz and Terry Bramhall Foundation West Yorkshire Combined Authority Bradford CVS The Henry Smith Charity The Souter Charitable Trust Trusthouse Charitable Foundation Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions |
2023 Unrestricted funds £ 23,133 - - - 250 - - 500 - - - - - - - 21,661 45,544 |
2023 Restricted funds £ - 5,000 10,000 6,319 - 750 2,000 - 12,512 10,000 7,424 - - - - 31,000 85,005 |
2023 Total funds £ 23,133 5,000 10,000 6,319 250 750 2,000 500 12,512 10,000 7,424 - - - - 52,661 130,549 2023 £ 102,473 7,700 (5,000) 5,352 110,525 |
2022 Total funds £ - - - 2,000 1,028 - - 500 - 10,000 - 1,550 65,900 3,000 5,000 81,698 170,676 2022 £ 95,018 6,747 (4,000) 5,056 102,821 |
|---|---|---|---|---|
The average number of employees during the year was 6, being an average of 4 full time equivalent (2022: 6, 4 FTE). There were no employees with emoluments above £60,000.
| Defined contribution pension scheme | 2023 | 2022 |
|---|---|---|
| £ | £ | |
| Costs of the scheme to the charity for the year | 5,352 | 5,056 |
| Amount of any contributions outstanding at the year end | 437 | - |
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Shine (West Bowling)
Notes to the accounts continued
for the year ended 31 March 2023
| 4 Restricted funds Balance b/f £ Trusthouse Charitable Trust 2,516 Bradford CVS 800 Liz and Terry Bramall 3,208 Souter Trust 2,804 Redevco Foundation - Bradford City Challenge - BDMC Repair Project - CNet Soul Art - WY Mayor Safer Communities Fu - VCS Alliance ABCD Fund - Bradford Fund - BDMC UKSPF - Basement improvements - Counselling - 9,328 |
Incoming £ - - 10,000 - 12,512 5,000 1,500 2,000 7,424 750 10,000 4,819 6,000 25,000 85,005 |
Outgoing £ 2,516 800 8,619 2,804 12,512 5,000 1,082 1,800 555 600 - - 6,000 - 42,288 |
Transfers £ - - - - - - - - - - - - - - - |
Balance c/f £ - - 4,589 - - - 418 200 6,869 150 10,000 4,819 - 25,000 52,045 |
|---|---|---|---|---|
Fund name
Trusthouse Charitable Trust Bradford CVS Liz and Terry Bramall Souter Trust Redevco Foundation Bradford City Challenge BDMC Repair Project CNet Soul Art
WY Mayor Safer Communities Fund VCS Alliance ABCD Fund Bradford Fund BDMC UKSPF Basement improvements
Counselling
Purpose of restriction
Towards the costs of running Wellbeing sessions. Towards the costs of Living Well sessions and the Lantern Parade. Towards the salary costs of the CEO post and renovation work. Towards some general running costs and overheads. Towards the running costs of the Pop-up Pantry project. Towards the Eden Youth Project.
Towards the running costs of the Creative Threads group. To support arts and crafts sessions with a focus on improving mental health and wellbeing.
To support the provision of a safe space for the local community to meet and where support can be provided.
Towards the costs of the Sing Shine group.
To enable the CIO to further develop its business and strategic plans. To contribute to projects supporting cost of living support activities. Donation to meet the CIO's share of costs for a new door as part of a programme of basement improvements.
Donation to support the development of the counselling service.
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Shine (West Bowling)
Notes to the accounts continued
for the year ended 31 March 2023
| 5 Cash at bank and in hand Cash at bank Cash in hand 6 Creditors and accruals Accruals Other creditors |
2023 £ 141,382 15 141,397 2023 £ 1,134 685 1,819 |
2022 £ 173,034 34 173,068 2022 £ 1,080 - 1,080 |
|---|---|---|
7 Related party transactions
Donations from trustees and related parties
The total aggregate value of unconditional donations to the charity from the trustees or related parties was £1,240 (2021: £840).
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 total employee benefits received by key management personnel were £31,004 (previous year: £29,421). See also note regarding other transactions with trustees or related parties below.
Other transactions with trustees or related parties
| Other transactions with trustees or related parties Recreate Sarah Hinton Wife of trustee Employed as CIO's chief executive officer Provision of freelance services Name of trustee or related party Relationship to charity Description of transaction Business controlled by Linda Baines and Shaeron Caton-Rose |
2023 £ 1,800 31,004 32,804 |
2022 £ - 29,421 29,421 |
|---|---|---|
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Shine (West Bowling)
Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2023
| 2023 2022 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 45,544 84,198 Fees and charges 2,786 6,910 Pop up pantry 9,424 6,285 Other income - 136 Bank interest 47 - Total income 57,801 97,529 Expenditure Salaries NI and pensions 87,236 6,627 Business development 2,400 - Sessional workers 7,422 981 Activity resources and equipment 7,546 2,050 Rent and utilities 20,305 5,456 Volunteer expenses 1,242 256 IT support and equipment 100 - Administration 3,658 336 Legal and professional fees - 300 Insurance 866 - Independent examination 1,134 - Building development work - 40,000 Credit Union payments 1,019 - Total expenditure 132,928 56,006 Net income / (expenditure) (75,127) 41,523 Fund balances brought forward 162,660 121,137 Fund balances carried forward 87,533 162,660 |
2023 Restricted funds £ 85,005 - - - - 85,005 23,289 - 6,918 5,400 149 474 40 18 - - - 6,000 - 42,288 42,717 9,328 52,045 |
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 |
2023 Total funds £ 130,549 2,786 9,424 - 47 142,806 110,525 2,400 14,340 12,946 20,454 1,716 140 3,676 - 866 1,134 6,000 1,019 175,216 (32,410) 171,988 139,578 |
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 |
|---|---|---|---|---|
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