**Charity Registration No. 1168458**
## **SHINE-RELIEF TRUST**
## **CHARITABLE INCORPORATED ORGANISATION**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
**Fawley Judge & Easton Chartered Certified Accountants 1 Parliament Street Hull East Yorkshire HU1 2AS**
## **SHINE-RELIEF TRUST CHARITABLE INCORPORATED ORGANISATION LEGAL AND ADMINISTRATIVE INFORMATION**
## **Trustees**
P Irvin D Irvin P Masters V Mwiko A Atama (Appointed 1 September 2020) B Siziba (Appointed 1 February 2021) A Siziba (Appointed 1 February 2021)
## **Charity number**
1168458
## **Independent examiner**
Fawley Judge & Easton Chartered Certified Accountants 1 Parliament Street Hull East Yorkshire HU1 2AS
**SHINE-RELIEF TRUST CHARITABLE INCORPORATED ORGANISATION CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 10|
|Statement of trustees' responsibilities|11|
|Independent examiner's report|12|
|Statement of financial activities|13|
|Balance sheet|14|
|Notes to the financial statements|15 - 20|
**SHINE-RELIEF TRUST CHARITABLE INCORPORATED ORGANISATION TRUSTEES' REPORT**
_**FOR THE YEAR ENDED 31 MARCH 2021**_
The trustees present their annual report and financial statements for the year ended 31 March 2021.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements 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 (FRS 102) " (effective 1 January 2019 ).
## **Objectives and activities**
The relief of poverty sickness and distress in particular but not exclusively which may be caused by HIV/AIDS, in Malawi, UK and the rest of the World.
To advance the education of, and the preservation of good health of Children in Malawi who are orphaned, in particular but not exclusively due to HIV/AIDS related conditions.
To advance the education of Malawian orphans over the age of 18 in Malawi, the UK and the rest of the World.
To advance the Christian faith in Malawi, the UK and the rest of the World.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## **Achievements and performance SHINE MALAWI PROJECT**
## **Introduction**
The Founding principal of Shine Relief Trust has always been that as Jesus taught we should care for the poor. Matthew 25:40 ‘Truly I tell you, whatever you did for one of the least of these brothers and sisters of mine, you did for me.’
## **Shine Village Infrastructure Development**
As part of our long-term plans, Shine purchased a 1.8ha site in 2012 on which to build “Shine Village”; an orphan care residential and educational facility which is central to our strategy to care for vulnerable children and support the local community. Development of Shine Village started with the construction of the multipurpose hall.
## **Land development**
Shine land has continued to be developed during 2020-21. Shine Children’s House has a larger vegetable plot to help subsidize food costs. In December 2020 a new piece of land adjacent to Shine Village was purchased to connect the land to a more prominent roadside position. It was purchased for 800,000.00MWK. Plans were drawn up for an internet café and a second children’s house along with a new wing to the community hall to house the Early Years group. A new playground was also in the planning stage. Further developments across our land for income generating activities to support the ongoing cost of residential care and education are detailed below
## **Shine Village Resource Centre.**
Shine Centre, built in 2014, is widely used by the surrounding community. The centre is a vital spot in Chilambe, the grounds are put to good use by various children’s groups, a monthly clinic as well as sporting activities like the netball and soccer. Although 2020 saw many activities cancelled due to the spread of COVID 19 those connected to the Shine Early Years nursery school visited the centre to receive support. Shine also received many local visitors seeking assistance for help with items such as food and medical help.
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**SHINE-RELIEF TRUST CHARITABLE INCORPORATED ORGANISATION TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **CHURCH AT SHINE VILLAGE**
Shine Ministry members were on the increase until restrictions were put in place. Although meetings had to be cancelled members did their best to reach those in need giving spiritual, financial, psychological and physical support. Connect Church Timaru in New Zealand which partners with the members continued to facilitate outreach in the community however they were unable to make their annual visit. The impact of the church to this a predominantly Muslim community where the witch doctor also remains a strong presence ensured that many vulnerable family’s needs were met.
## **Training**
Plans to connect with Regions Beyond pastors from South African and Zambia had to be put on hold. Some equipping and encouraging pastors was able to take place online.
## **Shine Early Years Group**
Based at Shine Village this group assists 170 young children (0-5 years) from local villages who are vulnerable and affected by HIV/AIDS. The group was continuing to gather new children until restrictions came in at the start of 2020. In October 2020 schools reopened after 6months of lockdown. Shine teachers gave their focus to smaller groups of older children with the aim to equip them for primary school. We supported two graduation ceremonies for 32 children on January 5th 2021. The children enjoyed a late Christmas party in smaller groups. Our data revealed that many children in the region have returned to the fields with their mother’s, therefore it will be vital this group reconnects with the community to help new parents understand the importance their child’s early years education. Support for this area of our work has been derived through “Sponsor a Child” scheme in the UK. The scheme has been under review and is on hold. The plan is to relaunch after restrictions are lifted and renovations are complete in 2021/22. Shine New Zealand continued to contribute towards part of the staff costs.
## **Community Based organisations (CBO) Nursery and Feeding program**
Two CBOs in the community at Nsondole and Chilambe provide fortified Likuni Phala daily nutrition for 170 children. We measured the children’s increasing weight gain after 6 months away from school due to the closures. We found most children having survived on only one meal a day.
## **RESIDENTIAL CARE Shine Village Children House**
Shine’s long-term aim is to develop a complex of solid six traditional homes for those children who have been identified by the Social Welfare as requiring residential care. The first home was established in 2016 and has been a home to eight girls now aged between 8 and 15 years since 2018. The solar system has needed repairing this year. The house was also repainted during the lockdown months with new beds and bedding added. The girls have grown more vegetables this year. During the year the girls enjoyed time together in a different way as the usual Easter and summer camps were cancelled. The girls travelled to the lake and to Zomba Mountain during this period. The girls all performed well in their exams. Boarding school plans had to be put on hold due to schools taking in lower numbers. For children residing at Shine Village the long term plan is for them to attend a purpose built educational facility. Children currently have to attend Mwanji Primary School were progress is being carefully monitored as classes do have over 100 students. The girls have received additional help from paid teachers at Shine.
Shine Ministry has been a key part of the girls development this year providing opportunity for the girls to access prayer and also look to the needs of their community and engage in activities to help.
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**SHINE-RELIEF TRUST CHARITABLE INCORPORATED ORGANISATION TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **SHINE BURSARY**
The Bursary program provides school fees to students alongside other provisions according to the need. Our Bursary Officer looks after the spiritual, physical and academic needs of the pupils on the scheme. The funds needed to develop this work are raised through Shine Relief New Zealand which helps cater for the increasing costs of more students moving onto further education. 18 students selected to attend various Community Day or Boarding Secondary Schools are being supported at Masongola and Mulunguzi Secondary Schools, St Joseph’s Primary School- all in the Shine Catchment Area. Also students attend Teaching and Nursing College, Sakata Skills Development Centre (skills in carpentry), Teacher’s Training College Blantyre and Lilongwe University of Agriculture and Natural Resources - students study Fisheries and Food Science. The 2020 School Year experienced considerable disruption due to Covid-19 Lockdowns, resulting in serious social issues as students had to return to their villages with limited if any access to Online Learning Options. Shine conducted some teaching sessions for those students living within this area maintaining some contact with students further afield to ensure they had textbooks and materials in order to continue with some study. The 2021 School Year start date was delayed until mid-February.
## **AFTER SCHOOL**
In Malawi very few children move beyond primary school. This group provides after school support and help during exam time. The team seek to motivate and support families, providing access to specific Malawian curriculum textbooks which many children do not have. This year we have not had visiting teachers as in previous years however the group managed to support a smaller group of children in preparation of their exams.
## **VOLUNTEERS AND VISITORS**
Each year Shine takes visitors from the UK and New Zealand (trustees and volunteers) making self funded visits to Shine Village. CBO sites provide distribution points for items collected by churches. Sadly this has not taken place and items needed to help the most needy were shipped from the UK. Three drums containing donations and key items purchased reached Malawi in time for Christmas 2020. Teams from Regions Beyond churches in Clarens in South Africa had planned to visit and carry out planned activities such as team building, biblical training and youth workshops. Some did take place online however most were postponed.
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**SHINE-RELIEF TRUST CHARITABLE INCORPORATED ORGANISATION TRUSTEES' REPORT (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **CHILD HEADED FAMILY SUPPORT**
Child headed families are units headed by children and with limited or no guardian support in times of crisis. Interactions with families take place in their homes and in groups at Shine Village and provide essential support. Four key families receive regular visits help to assess their welfare and deliver foods. Three households are headed by single grandmothers and a disable mother and are based in Mtumanji Village which is 25 miles from Zomba, 15miles on rough dirt tracks. A new project vehicle purchased this year has helped with emergency health care transport.
**Nutrition.** A typical family manages a small garden of vegetables and maize> Items such as oil, salt and sugar are part of our grocery packs distributed to vulnerable families left with little in the lean season. Shine Village farm has provided maize, cassava, groundnuts and cow peas to families who are unable to farm due to ill health.
**Basic Health Care.** Referrals to Zomba Hospital for X-Rays and further treatment are often thwarted by lengthy waits and faulty equipment in our project area therefore Shine has needed to escort the children living at Shine Village site as well as those living in the community to Zomba and Blantyre throughout the year. Chipitala Precious Medical Clinic is a newly opened Private Clinic. Doctor Frank is reliable and thorough. Two children who are HIV positive have continued to be monitored through regular visits. Children have joined with planned
**Education.** Shine aims to improve access to education through school bursaries. Visits help to assess a child’s progress and to assess the need for school fees, homework support, and careers guidance.
## **Child protection**
Shine Malawi takes seriously the protection of children and in responding to the specific situations where children are at risk or subject to abuse, violence, physical, sexual, mental & emotional abuse etc., follows government guidelines and operates a clear reporting procedure.
Shine Relief Child Protection Officer works hand in hand with the District Social Welfare Office and the local Child Protection Officer and local Police to ensure vulnerable children are protected against harm – in particular sexual abuse and illegal marriages.
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**SHINE-RELIEF TRUST CHARITABLE INCORPORATED ORGANISATION TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **INCOME GENERATING ACTIVITIES**
During 2020 our Moringa Trees continued to support nutrition at Shine Village and seeds were replanted. Moringa oil production will play a big part in the overall sustainability plan. In December 2020 The Boeing Trust granted funds to support the continued relief of poverty through Shines activities. Shine Community Business was registered to oversee a variety of income generating activities at Shine Village. Bricks have been moulded for Shine Chicken Business which was nearing completion in March 2021. Plans to begin drilling for water and excavating fish ponds were also drawn up.
## **STAFF IN MALAWI**
Shine Relief Trust employs 18 staff and works closely with volunteers, the local Chief Chilambe and the Children’s Home Committee. They each give a lot of time to the projects at Shine Village. The committee oversees the Children’s home operations and safeguarding.
## **UK OFFICE**
The office space in Hull was again made available through Jubilee Church enabling Shine Relief UK Office to keep their costs down and remain well connected to supporters.
**Fundraising.** A substantial portion our income comes through our regular supporters who give monthly by standing order into the bank and in most cases, we then claim gift aid on those donations. We also receive several one-off gifts throughout the year from several supporters. In addition, we actively seek new and fresh ways to tap into new resources which has proved a challenge
## **Fundraising Events April 20 20 to March 202 1**
Events have not gone ahead this year due to government restrictions – our sponsored walk, quiz and talent night and November fundraiser had to be cancelled. Social media and WhatsApp were used to stay connected.
Shine Christmas gift cards were promoted online raising funds to support our Christmas celebrations at Shine Village
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## **SHINE-RELIEF TRUST CHARITABLE INCORPORATED ORGANISATION TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
**Individual fundraisers.** It has been a difficult time for individuals to engage in personal challenges. Shine Supporter Dr Robson raised £354 walking and canoeing the Cleveland Way. A festive walk in fancy dress undertaken by our trustees Deborah and Phil with Shine supporter Shaun Carter helped raise £764.55 whilst connecting with old and new supporters across the region. Shaun contributed his birthday fundraising to the total.
**Gifts in kind.** Market Rasen donations for needy babies reached Malawi in time for Christmas
## **Income and support from the community**
A donation was received from York Vineyard Church.
## **Grant Income from Trust funds**
April 2020 – £4,000 from The Souter Trust
December 2020 –294,500 US$ from The Boeing Trust
## **Boeing Fund**
During the year Shine Relief Trust was nominated as a recipient of funds set aside by Boeing for charitable and humanitarian causes following the two planes crashes involving Boeing 737’s in recent years.
After going through due diligence processes as stipulated by Boeing a sizable donation was made to Shine Relief, this will enable our work in Shine Village to expand especially in the recreation of new business opportunities including fish farming, mills for fish feed, rice and maize, brick making businesses and moringa tree cultivation.
Though born out of tragic circumstances this donation will enable Shine to become self-sufficient, giving employment to the local community and funding other projects for years to come.
## **Appeals**
Covid 19 appeal. Through fundraising Shine Relief Trust was able to allocate £1,000 for handwashing stations into community centers across the region.
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**SHINE-RELIEF TRUST CHARITABLE INCORPORATED ORGANISATION TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **MONITORING AND EVALUATION**
Accountability and transparency are of utmost importance to Shine. We monitor and evaluate all our activities, applying the learning to improve our delivery. There are a number of detailed ways in which we monitor our activities.
- Technical meetings are held monthly at Shine Village to review the work and evaluate our progress.
- Regular Skype and phone with the Chairman and Project manager provides an opportunity for us to discuss the projects development in Malawi.
- Regular reports are received from the Shine Director and staff which are discussed by the UK board at Quarterly Trustees meeting and feedback given.
- Trustees visits and international board meetings held as a matter of course were held online due to travel restrictions. WhatApp chats have remained in place.
## **CREATING AWARENESS**
Shine Relief Website and Facebook was used to share information and stories from Shine Relief Malawi. Presentations were made through Jubilee Church Hull and York Vineyard Church online services. E-news was circulated 6 monthly.
## **MONITORING**
Our Board sees this as one of the most important tasks as accountability to overseas funding is always being scrutinised. A quarterly report and a set of accounts are sent as a matter of course with a full report and accounts at year end.
Regular calls are made between the UK and Malawi to check on progress and to obtain feedback on the current situation on the ground. 2019 has brought great challenges but with a network of friends and help from other churches teams have been resourced, orphans fed and the staff team encouraged. Covid-19 has brought its own problems to the situation out in Malawi, the trustees in the UK and Malawi will continue to monitor the impact and trust in God that we can fulfil all our commitments to those who we support.
## **Evaluation**
Shine UK took to review the Orphan and Vulnerable Children (OVC) care plan in this period.
Contributions were received from Shine Director on the “Shine Relief Malawi Safeguarding Landscape”, Stephano Joseph SRTM trustee and Social Welfare Officer on ”Reintegration” detailing a government directive to remove children from streets and care homes back into communities during the pandemic and the forming of an aging out plan to reintegrate children into community through Social Support Systems. Ann Atama SRTUK trustee and Senior Social Worker gave her reflections on “Residential Care versus Community Care.” The review also included NGO and government publications: “All Children Count 2011” report, (UNICEF/USAID), “District Capacity Assessment for System Strengthening for Effective Child Protection Programming” outlining the need for effective channels to tackle child trafficking in our region, World Vision report on “teaching parents in pandemic” and Nthesta Nkhanza Networks “Dealing with Gender Based Violence” .
Our work in this isolated region has provided insight into the complex issues facing the community’s inability to keep children safe starting at a young age. Over the 10 years we have found woman are only now able to share their stories which previously had been kept secret. It was concluded that Shine has foundations which will stand the test of time. “A Safe House” supporting traumatized children having suffered sexual abuse is a service desperately needed. The outcome was that to continue with residential care was essential alongside a community support package – to include parenting courses when possible.
2020-21 has brought great challenges but with a network of friends and help from other churches teams have been resourced, orphans fed and the staff team encouraged. Covid-19 has brought its own problems to the situation out in Malawi, the trustees in the UK and Malawi will continue to monitor the impact and trust in God that we can fulfil all our commitments to those who we support.
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**SHINE-RELIEF TRUST CHARITABLE INCORPORATED ORGANISATION TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **Financial review**
Shine Relief Trust has maintained its overall income and increased support in new ways. This has been achieved by the hard work of the Trustees and a dedicated team of volunteers, who serve, give and pray for Shine Relief to expand its work. In this period, funding given to our partners in Malawi has provided more jobs, essential resources and training as well as improved communications resulting in better services for beneficiaries across the region to access.
The Shine Village development has gone from strength to strength with farming and other agricultural project and other assistance to the community. Shine Centre now redecorated and with new Solar PV providing electricity throughout the day and night is being used to good effect alongside Shine Children’s Home and Admin block providing shelter and care for the most vulnerable children in the region.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity ’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## **For the further development of the Charity** :
To support the growing church congregation at Shine Village
To increase the sustainability of Shine Village through brick making, farming projects and business development
To increase the staff teams in UK and Malawi
To continue to seek new regular givers and Child Sponsors
To put on fundraising events during the year
To plan for and support visitors to Shine Village Malawi in 2022.
The COVID-19 pandemic and the control measures that have been put in place towards the end of the first quarter of 2020 continue to impact the charity’s ability to implement the above plans (plans for the future).
Despite the restrictions placed on international travel and social distancing measures introduced to combat the spread of COVID-19, the charity is able to continue some of its day to day activities, by alternative means where necessary. Certain activities are currently on hold where alternative means are not feasible.
Whilst the values of the charity’s assets have not been affected, future income streams may be. Given the charity’s reserves position and its ability to flex future plans, the trustees have no immediate concerns over the charity’s ability to continue operating as a going concern.
## **Structure, governance and management**
The charity is a charitable incorporated organisation.
The trustees who served during the year and up to the date of signature of the financial statements were: P Irvin
D Irvin
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**SHINE-RELIEF TRUST CHARITABLE INCORPORATED ORGANISATION TRUSTEES' REPORT (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2021**_
P Masters V Mwiko A Atama (Appointed 1 September 2020) B Siziba (Appointed 1 February 2021) A Siziba (Appointed 1 February 2021)
Trustees are drawn from the community who have an active interest in the promotion of the charity'saims and objectives.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The company's current policy concerning the payment of trade creditors is to follow the CBI's Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A 1DU).
The company's current policy concerning the payment of trade creditors is to:
- settle the terms of payment with suppliers when agreeing the terms of each transaction;
- ensure that suppliers are made aware of the terms of payment by inclusion of the relevant terms in contracts; and
- pay in accordance with the company's contractual and other legal obligations.
The board is made up of no fewer than four, who have limited liability of no more than £1. The trustees form the Management team who deal with the day to day operations of the charity.
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**SHINE-RELIEF TRUST CHARITABLE INCORPORATED ORGANISATION TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
The trustees' r eport was approved by the Board of Trustees.
P Irvin Trustee **Dated: 4 December 2021**
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## **SHINE-RELIEF TRUST CHARITABLE INCORPORATED ORGANISATION STATEMENT OF TRUSTEES' RESPONSIBILITIES**
## _**FOR THE YEAR ENDED 31 MARCH 2021**_
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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**SHINE-RELIEF TRUST CHARITABLE INCORPORATED ORGANISATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SHINE-RELIEF TRUST**
I report to the trustees on my examination of the financial statements of Shine-Relief Trust (the charity) for the year ended 31 March 2021.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements 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 2011 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 , which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with 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) 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 now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
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 charity as required by section 130 of the 2011 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 financial statements to be reached.
## Jonathan M Leathley FCCA **Fawley Judge & Easton Chartered Certified Accountants**
1 Parliament Street Hull East Yorkshire HU1 2AS
Dated: 4 December 2021
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## **SHINE-RELIEF TRUST CHARITABLE INCORPORATED ORGANISATION STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2021**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2021**
**2021**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**3**
240,788
8,491
Other trading activities
**4**
2,098
-
Investments
**5**
3
-
**Total income**
242,889
8,491
**Expenditure on:**
Raising funds
**6**
-
-
Charitable activities
**7**
73,140
8,584
**Total resources expended**
73,140
8,584
**Net income/(expenditure)**
**for the year/**
**Net movement in funds**
169,749
(93)
Fund balances at 1 April 2020
7,320
270
**Fund balances at 31 March**
**2021**
177,069
177|**Total Unrestricted**
**Restricted**
**funds**
**funds**
**2021**
**2020**
**2020**
**£**
**£**
**£**
249,279
33,731
2,036
2,098
4,996
-
3
1
-
251,380
38,728
2,036
-
41
919
81,724
38,080
847
81,724
38,121
1,766
169,656
607
270
7,590
6,713
-
177,246
7,320
270|**Total**
**2020**
**£**
35,767
4,996
1
40,764
960
38,927
39,887
877
6,713
7,590|
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
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## **SHINE-RELIEF TRUST CHARITABLE INCORPORATED ORGANISATION BALANCE SHEET**
## _**AS AT 31 MARCH 2021**_
|**Notes**
**Current assets**
Debtors
**9**
Cash at bank and in hand
Net current assets
**Income funds**
Restricted funds
Unrestricted funds|**2021**
**£**
301
176,945
177,246|**£**
177,246
177
177,069
177,246|**2020**
**£**
401
7,189
7,590|**£**
7,590
270
7,320
7,590|
|---|---|---|---|---|
The financial statements were approved by the Trustees on 4 December 2021
P Irvin **Trustee**
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**SHINE-RELIEF TRUST CHARITABLE INCORPORATED ORGANISATION NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **1 Accounting policies**
## **Charity information**
Shine-Relief Trust is a charitable incorporated organisation
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's [governing document], the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements 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 Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling , which is the functional currency of the charity . Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
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**SHINE-RELIEF TRUST CHARITABLE INCORPORATED ORGANISATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **1 Accounting policies**
**(Continued)**
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Expenditure is recognised when the charity ha s contracted to it or payment has been made on a cash basis .
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures, fittings & equipment 25% on cost
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities .
## **1.7 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.8 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity 's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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**SHINE-RELIEF TRUST CHARITABLE INCORPORATED ORGANISATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **1 Accounting policies**
## **(Continued)**
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity ’s contractual obligations expire or are discharged or cancelled.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **3 Donations and legacies**
||**Unrestricted**|**Restricted**|**Total**|Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|
||**funds**|**funds**||funds|funds||
||**2021**|**2021**|**2021**|2020|2020|2020|
||**£**|**£**|**£**|£|£|£|
|Donations and gifts|240,388|8,491|248,879|33,710|2,036|35,746|
|Donated goods and|||||||
|services|400|-|400|21|-|21|
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**SHINE-RELIEF TRUST CHARITABLE INCORPORATED ORGANISATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **4 Other trading activities**
|**5**
**6**|Fundraising events
**Investments**
Interest receivable
**Raising funds**
Fundraising and publicity
Staging fundraising events
Fundraising agents
Fundraising and publicity|**Unrestricted**Unrestricted
**funds**
funds
**2021**
2020
**£**
£
2,098
4,996
**Unrestricted**Unrestricted
**funds**
funds
**2021**
2020
**£**
£
3
1
**Total**Unrestricted
Restricted
Total
funds
funds
**2021**
2020
2020
2020
**£**
£
£
£
-
41
-
41
-
-
919
919
-
41
919
960
-
41
919
960|
|---|---|---|
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## **SHINE-RELIEF TRUST CHARITABLE INCORPORATED ORGANISATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **7 Charitable activities**
||**Charitable**|**Charitable**|
|---|---|---|
||**activities**|**activities**|
||**2021**|**2020**|
||**£**|**£**|
|Shine Village|52,862|20,129|
|Malawi support costs|28,662|18,210|
||81,524|38,339|
|Share of governance costs (see note )|200|588|
||81,724|38,927|
|**Analysis by fund**|||
|Unrestricted funds|73,140|38,080|
|Restricted funds|8,584|847|
||81,724|38,927|
|**For the year ended 31 March 2020**|||
|Unrestricted funds|38,080||
|Restricted funds|847||
||38,927||
## **8 Trustees**
None of the trustees received any remuneration or benefits from the charity during the year except for out of pocket expenses relating to travel or other expenditure wholly related to the Charitable activities of Shine Relief Trust.
These were as follows D Irvin £63 (2020 -£1,217), P Irvin £610 (2020 - £888) and P Wood £NIL (2020 - £54)
## **9 Debtors**
|**Debtors**|||
|---|---|---|
||**2021**|**2020**|
|**Amounts falling due within one year:**|**£**|**£**|
|Other debtors|301|401|
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## **SHINE-RELIEF TRUST CHARITABLE INCORPORATED ORGANISATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
|**10**
**Analysis of net assets between funds**
**Unrestricted**
**fund**
**Restricted**
**funds**
**2021**
**2021**
**£**
**£**
Fund balances at 31
March 2021 are
represented by:
Current assets/
(liabilities)
177,069
177
177,069
177|**Total**Unrestricted
fund
Restricted
funds
**2021**
2020
2020
**£**
£
£
177,246
7,320
270
177,246
7,320
270|Total
2020
£
7,590
7,590|
|---|---|---|
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