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2024-03-31-accounts

Shine (West Bowling)

Charity number 1153518

Annual Report and Financial Statements for the year ended 31 March 2024

Shine (West Bowling)

Annual Report and Financial Statements for the year ended 31 March 2024

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

1

Shine (West Bowling)

Trustees' report for the year ended 31 March 2024

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 Alyia Siddique Treasurer Appointed 27 April 2023 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 trustees at a duly convened meeting.

2

Shine (West Bowling) Trustees' report (continued) for the year ended 31 March 2024

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 50 volunteers, some weekly, others attending for a volunteering day, and our staff, Shine has been able to help hundreds from our local community this year. We have delivered 1,360 sessions in groups and individually, with 4,585 attendances of regular users, as well as those who access larger events and use the outside space. We enjoyed hosting the Science and Media Museum for two days– including a pop up planetarium! We continue to work alongside many other organisations, including local schools, Acts 435, Better Start Bradford, and Refugee Action.

We were delighted to welcome a counselling coordinator to the team in June who has recruited volunteers and we are now seeing 13 clients weekly for long-term, affordable counselling. This service is allowing those in our community to be able to access help that was unavailable to them, that will be long-lasting. We are very grateful to a donor who has enabled the establishment of this service, and to Wellspring Therapy and Training who provide oversight.

12 weeks of counselling has meant the anxiety over 18 years has left me.”

Other developments have been ReCreate, an 8 week course based around mindfulness and creative arts, formed from feedback from Soul Art, and running Own My Life for women who have been in coercive or abusive relationships. Sing Shine came to an end in March after years of mindful singing. Thanks to all those who helped as sessional workers or volunteers in delivering these sessions.

3

Shine (West Bowling)

Trustees' report (continued) for the year ended 31 March 2024

Achievements and performance continued

We now have eight members of staff, all working between 10 and 30 hours a week, and responsible for the variety of areas of support which are offered by Shine. The individual support alongside groups is needed and appreciated. The CEO continues to sit on Boards of other local VCS organisations and is the VCS representative at meetings at Ward level within Bradford Council.

We were successful in receiving another 3 years of funding from the Henry Smith Charity who commented: ‘During assessment we were particularly impressed with how well rooted the organization is within the community with strong evidence of services being shaped by feedback from service users. Also the broad range of activities available which are meeting clearly identified local need.’

We celebrated 10 years of Shine with a cake in September and a fundraising dinner and ‘silent disco’ in October, delighting that we could mark the occasion with a video telling the story of the Shine journey and some wonderful stories of lives changed through the work.

We remain extremely grateful to all those who give monthly to support our work as well as the churches – especially St Pauls, Letchworth, Bradford Cathedral, Bolton Priory and of course St Stephen’s West Bowling who continue to financially support us. We could not manage without funders – The Henry Smith Charity, Bradford City Challenge Foundation, Bradford Metropolitan District Council, The UK Government (Cost of Living Fund), Liz and Terry Bramall Foundation and the National Gardening Scheme – as well as all those who help through volunteering in leading or helping with groups, counselling, or maintaining the grounds, or in governance as Trustees. Thanks also to our committed staff who give of themselves to ensure Shine works to give a brighter future to all we support.

Financial review

The net income for the year was £18,108, including net income of £59,375 on unrestricted funds and net expenditure of £41,267 on restricted funds.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £146,908.

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 2024/2025 budgeted expenditure the CIO's target reserves are between £69,900 and £104,900. 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 2024 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 10/12/2024

Alyia Siddique (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 2024, 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

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.

Rhys North ACA

12/12/2024

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 2024

Notes
2024
Unrestricted
funds
£
Income from:
Grants and donations
(2)
106,210
Fees and charges
4,568
Pop up pantry
9,316
Fundraising
3,860
Other income
1,368
Bank interest
953
Total income
126,275
Expenditure on:
Salaries NI and pensions
(3)
44,732
Business development
-
Sessional workers
2,326
Activity resources and equipment
8,372
Rent and utilities
3,240
Staff and volunteer expenses
1,036
IT support and equipment
-
Administration and finance
3,315
Insurance
1,220
Independent examination
1,134
Building development work
-
Credit Union payments
1,525
Total expenditure
66,900
Net income / (expenditure)
59,375
Fund balances brought forward
87,533
Fund balances carried forward
(4)
146,908
2024
Restricted
funds
£
94,761
650
-
-
-
-
95,411
88,450
-
10,999
14,403
17,207
2,091
1,908
885
735
-
-
-
136,678
(41,267)
52,045
10,778
2024
Total
funds
£
200,971
5,218
9,316
3,860
1,368
953
221,686
133,182
-
13,325
22,775
20,447
3,127
1,908
4,200
1,955
1,134
-
1,525
203,578
18,108
139,578
157,686
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

All incoming resources and resources expended derive from continuing activities.

6

Shine (West Bowling)

Balance sheet
as at 31 March 2024
2024
Unrestricted
£
Current assets
Cash at bank and in hand
(5)
145,375
Total current assets
148,929
Current liabilities:
amounts falling due within one year
Creditors and accruals
(6)
2,021
Total current liabilities
2,021
Net current assets / (liabilities)
146,908
Net assets
146,908
Funds
Unrestricted funds
146,908
Restricted funds
-
Total funds
146,908
2024
Restricted
£
8,433
11,433
655
655
10,778
10,778
-
10,778
10,778
2024
Total
£
153,808
160,362
2,676
2,676
157,686
157,686
146,908
10,778
157,686
2023
Total
£
141,397
141,397
1,819
1,819
139,578
139,578
87,533
52,045
139,578

The financial statements were approved by the board of trustees on 10/12/2024

Alyia Siddique (Trustee)

7

Shine (West Bowling)

Notes to the accounts

for the year ended 31 March 2024

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.

8

Shine (West Bowling)

Notes to the accounts continued

for the year ended 31 March 2024

2 Grants and donations
Bradford District Community Foundation
Bradford District Metropolitan Council (BDMC)
Dept. for Levelling Up, Housing & Communities
National Gardening Scheme
The Henry Smith Charity
The Liz and Terry Bramhall Foundation
Aviva crowdfunder
Bradford City Challenge Foundation
Bradford Trident
Bradford VCS Alliance
CNet
Incommunities
Redevco Foundation
West Yorkshire Combined Authority
Other donations
3 Staff costs and numbers
Gross salaries
Social security costs
Employment allowance
Pensions
2024
Unrestricted
funds
£
-
-
-
-
70,000
-
-
-
-
-
-
-
-
-
36,210
106,210
2024
Restricted
funds
£
7,000
4,175
68,832
3,679
-
10,000
-
-
-
-
-
-
-
-
1,075
94,761
2024
Total
funds
£
7,000
4,175
68,832
3,679
70,000
10,000
-
-
-
-
-
-
-
-
37,285
200,971
2024
£
123,644
7,948
(5,000)
6,590
133,182
2023
Total
funds
£
10,000
6,319
-
-
-
10,000
23,133
5,000
250
750
2,000
500
12,512
7,424
52,661
130,549
2023
£
102,473
7,700
(5,000)
5,352
110,525

The average number of employees during the year was 7.8, being an average of 4.6 full time equivalent (2023: 6, 4 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme 2024 2023
£ £
Costs of the scheme to the charity for the year 6,590 5,352
Amount of any contributions outstanding at the year end 887 437

9

Shine (West Bowling)

Notes to the accounts continued

for the year ended 31 March 2024

4 Restricted funds
BMDC Science event
National Gardening Scheme
BMDC Community Building
Liz and Terry Bramall
Bradford City Challenge
BDMC Repair Project
CNet Soul Art
WY Mayor Safer Communities Fund
VCS Alliance ABCD Fund
Bradford Fund
BDMC UKSPF
Counselling
Cost of Living Fund
Balance b/f
£
-
-
-
4,589
-
418
200
6,869
150
10,000
4,819
25,000
-
52,045
Incoming
£
175
3,679
4,000
10,000
7,000
-
-
-
-
-
-
1,725
68,832
95,411
Outgoing
£
-
3,452
4,000
7,766
7,000
73
200
6,869
150
10,000
4,819
23,517
68,832
136,678
Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Balance c/f
£
175
227
-
6,823
-
345
-
-
-
-
-
3,208
-
10,778

Fund name

BMDC Science event National Gardening Scheme BMDC Community Building Liz and Terry Bramall Bradford City Challenge BDMC Repair Project CNet Soul Art

WY Mayor Safer Communities Fund

Purpose of restriction

To contribute towards the costs of a science event. To provide resources for the Gardening Club. Towards the running costs of the centre. Towards the salary costs of the CEO post and renovation work. Towards furniture, marketing, website and rent costs. 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.

VCS Alliance ABCD Fund Towards the costs of the Sing Shine group. Bradford Fund To enable the CIO to further develop its business and strategic plans. BDMC UKSPF To contribute to projects supporting cost of living support activities. Counselling Donation to support the development of the counselling service. Cost of Living Fund Funding from the Department for Levelling Up, Housing and Communities via The National Lottery Community Fund to support the delivery of the charity's core services and the provision of enhanced services in the period to 31 March 2024.

5 Cash at bank and in hand
Cash at bank
Cash in hand
6 Creditors and accruals
Accruals
Other creditors
2024
£
153,794
14
153,808
2024
£
1,134
887
2,676
2023
£
141,382
15
141,397
2023
£
1,134
685
1,819

10

Shine (West Bowling)

Notes to the accounts continued

for the year ended 31 March 2024

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 £2,950 (2023: £1,240).

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 £32,596 (previous year: £31,004).

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
Name of trustee
or related party
Relationship to
charity
Description of transaction
Business controlled
by Linda Baines and
Shaeron Caton-Rose
Provision of freelance
services
2024
£
600
28,257
28,857
2023
£
1,800
26,816
28,616

11

Shine (West Bowling)

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2024

2024
2023
Unrestricted Unrestricted
funds
funds
£
£
Income
Grants and donations
106,210
45,544
Fees and charges
4,568
2,786
Pop up pantry
9,316
9,424
Fundraising
3,860
-
Other income
1,368
-
Bank interest
953
47
Total income
126,275
57,801
Expenditure
Salaries NI and pensions
44,732
87,236
Business development
-
2,400
Sessional workers
2,326
7,422
Activity resources and equipment
8,372
7,546
Rent and utilities
3,240
20,305
Staff and volunteer expenses
1,036
1,242
IT support and equipment
-
100
Administration and finance
3,315
3,658
Insurance
1,220
866
Independent examination
1,134
1,134
Building development work
-
-
Credit Union payments
1,525
1,019
Total expenditure
66,900
132,928
Net income / (expenditure)
59,375
(75,127)
Fund balances brought forward
87,533
162,660
Fund balances carried forward
146,908
87,533
2024
Restricted
funds
£
94,761
650
-
-
-
-
95,411
88,450
-
10,999
14,403
17,207
2,091
1,908
885
735
-
-
-
136,678
(41,267)
52,045
10,778
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
2024
Total
funds
£
200,971
5,218
9,316
3,860
1,368
953
221,686
133,182
-
13,325
22,775
20,447
3,127
1,908
4,200
1,955
1,134
-
1,525
203,578
18,108
139,578
157,686
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

12