Charlty number: 1175616 SHINE LINCOLNSHIRE TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
SHINE LINCOLNSHIRE CONTENTS Page Refrrence and Admlnlstratlve Detslls ol the Chgrlty. Its Trustee$ and Advlsers TruBt•es' Report Indendttnt Audltors. Report tyll th# Ftnancial Slataments Stal•ment of Financial Activitigs Balanco Sheet 10 Statement of Ca¥h Flows 11 Not•$ to Financial Stat•m•nts 12-22
SHINE UNCOLNSHIRE REFERENCE AND ADMINISTRATIVE DEfAILS OF THE CHARITY, rrs TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2022 Trustees Stacey A Gillott, Treasurer Paul A Jackman. Vice Chair18pwJlnted 4 June 2021) Greg Gilterl Iresigned 24 January 2022) Lisa Stsol. SeGretary James B Earnshaw, Chair18pp)inted 21 January 2022) Damian P Froggatt lappoinled 21 January 20221 Wendy Ajlan lappolnted 10 May 20221 Charlty reglst•red numbor 1175616 PrlnGipal offic• R¢y)m 25 Commerc8 House Cartton Boulovard Lincoln LN2 4WJ Indepondent audltors Street8 Audit LLP Tower Hou9e LUGY Tower Streai Lineoln LN1 1XW Page 1
SHINE LINCOLNSHIRE TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2022 The TTUStees present their annu81 rep together wfth the audited financial slat8ments of tho ¢harty for the year 1 April 202110 31 March 2022. Objectlves and acllvltles a. Policlfrs and obJocti¥•s The obj8clive of the tharity iy to aid in the Trlief of si¢kness and preservallon of health of people mentsl health problems. Truste68 have paid due regard to th6 guldance providad by the charity commission regarding public benef Maln actlvltle5 undertaken to further the charity's purposes for the publlc bgnef5t To pmide a netsvork of people and organlsations whlch can help lo connect peopl6 and organisations wllh the services and support thal will most 8lleclivoly meet their needs and onhance Iheif INèS. Key aclivilies during the year wero.. A new role working to support lh8 Iransformalion of Lincoln5hir8's Mentsl Health servi . Working with LCC, CCG & LPFT to increase Community Assets. Expand cMJr seNices as a Mental Health Infrastructure organlsallon. Grant Adminislralion Dopl¢)ymenl ol inilialty 9 Poer Support Workers Ihroughoul Ihe counly A¢hlgvgrnont8 and p8rfornwneo Maln achlevements of the charlty Plans were developod against tha backgrovnd ol the Community Mentsl Health Transformatlon pro9r8mme for 2021122 and included working in partnership wilh the statutory sector and VCSE sector organisations. The development and Implemenlallon plans Included Investrnent ProgTrmmes lo support the developmenl of preventive and rehabilitabve communty based serwces. support. and aclivilies: 360 Degfee supporl pa¢Kage for the VCSE Sector to enable organisalions to grow, develop ar delNer services in Ihgir own communill&s: the development and delivery of a Peer Support Service and associated training. workln9 With Lincolnshire PartneTshlp Foundauon INHSI Trust; Communlty Conneclors support the devglopm•nt, ¢tlnatIon and connectivity wilh VCSE s8ctr)r organisations In locality based Primary Care N&tworks. In a(Idition to these developments plans have been started in 2021122 to r8swnd tr) Long COVID by supporbng the NHS Charittes Together inibative with Senior Peer Support Coryordination and by expanding SHINE Lincolnshire's trainirrfJ offer lo indude mental health training across the public. voluntsry and prNale sectors. This is all part of our broader stralegy to expand our servi¢8s a$ a Mèntal Health Infraslrnthre organisallon working in partnership with a wide rarge of VCSE Sector partners to faclllt8le an(1 build Gommunity cèpa¢lty and social capital. Pag8 2
SHINE LINCOLNSHIRE TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Financial review a. Golng concom In the y9ar. the UK has experienced a pandern of the coronavirus. After making appropriate enquirres, the Trustees have a reasonable expectation that the eharty has adequate resources lo continue in operalion81 existonce for the foreseeable future. For this reason they continue to adopt the going concem basis in preparing the fin8nci81 statements. Further details regarding the adopb'on of the going concern basls can be found in the 8ccounUng w)Iici88. b. Res•Nos pollcy r8seN8s are held In order to be rolled forward into future proittls or lo wind d¢)wn Ihe charity. Thg ¢hariV$ cash funds at the end of the year amounted to £278.97812021'. £66,268) 8tructure, gov•m•nc• and manag•m•nt Const51utlon Shine Lincolnshire Is a reg5stered ch8rlty. number 1175616. reglstered on 8 November 2017, and Is conslltuted under a CIO-Foundallon. b. Method# of appolntment or electlon of Truste05 The management of the charity ts the responsibility of the Ttustees are elected and ¢wted und9r th8 lemis of Ihe cl Found8lion. Pollchs adopt•d for tha Inductlon and tr4lnSng of Trnst•O• In sglfjcling Individuals for thg appoinlmont as charlty trustees, the charity trusiees musl havg tho relgvant skllls, knowtedge and experience needed for the effectNe adminislration and governan of the CIO. d. Flnanclal risk managomgnt The Trustees have assessed the major rbsks to which the Charity is exposed. in particular Ilv)se related to the operations and finances of the charlty. and are satisfied that Systems and procedures are in ace to mthgate exposure to the major rfsks. Plans lor future perlods Conlinue io deliver the prolecls in line with the ¢onlractS 8warded and continL1 advocacy for mental heallh provision in LinGolnshire. Page 3
SHINE UNCOLNSHIRE TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Slatement of Twstees. responsibilities The Trustees are responsible for prepaTSng the Tru$tÉes' Report and the flnanclal slalements in accordance wilh applicable law and United Kingdom Accounling Siandards {United Kingdom Generdlly Accepted Accountlro PraGlicel. The law applicable to charili85 In England & Wal05 roquires the Trustees to preparo financial slalements for each financial which give a InJe and fair view of the stale ol affairs of the ch8rily and of its incoming resources and appltIon of resources, includlng hs incom6 and oxpendllure, for that pwtod. In weparfng thesa financlal slatemenls. the Trustees are required lo.. select suitablo a¢counUng poilcles and then 8pply Ihem consi8tenUy. observe the melhods and principles of the Charities SORP (FRS 1021- make judgments and accounting esbmale5 ihat are reasonable and prudenl- 5tste whether appllcaL4e UK AcrJ)unting St8ndard9 {FRS 102) have followed, subject lo any malerlal departures dlsclosed and explalned In the ftnancial statements- prepare Ihe financial slalemenls on tho going concem basls unless it is Inapproprlate to presume that the charlty will conllnue In bu$lngS$. The Trustees 8re reswnsible for keeping adequale accounting records that are sufficient io show and explal the charitys transaetions and disclose wth reasonable accuracy at any time the financ5al po$ition of the ¢harity and enable them lo ensure that the financial slalemenls comply with the Charilies Act 2011. the Charlty (Accounts and Reporl$l Regijlations 2008 and the provisions of the CIO- Foundation. They are also responsible for sgfeguarding Ihe a88ets of the charity and h8nce for taking reasonable steps for the prevention and detection of fraud and olhgr iiregulariues. Disclosurg of Infonnation to audltors Each of the persons who are Trustees at the lim8 when thls Trusle8s' Report 1$ approved has confimied thaL' 50 IBr as Ihal Trustee is aw8r•. there Is no relevant audit infomi81ion of whieh the charitys audilors ar8 unaware, and Ihal Tnjstee has taken all the steps thal ought to have been tsken as a Trustee In order to be aware of any relevant audlt Inform8Uon and to estsbllsh that the charftys auditors are aware of that Informgtlon. Audltoys The audilors, Streets Audit LLP. have indicated their willingness io continue in oifice. The desJnaled Trustees wll propose a m()tion reappointing the audllors al a meeling of the Trustees. Approved by ord8r of the membery of the board of Trustees and siyned on thoir bohalf by., James Barry Eamsh Chair Date: 21 September 2022 Pago 4
SHINE LINCOLNSHIRE INDEPENDEKf AUDrroRS' REPORT TO THE MEMBERS OF SHINE LINCOLNSHIRE Opinion We have audited the fiftaneial slalgmenls of Shine Lincolnshire (the 'chari11 for the year ended 31 March 2022 which comprise the Stalemenl of Financial Actsvilies, Ihe Balance Sheet. the Slatement of CH5h Flows and Ihe related notes. including a summary of significant accounting pdiGies. The financial reF)Orting framework that h#$ been applied in thair preparation Is aPphble law and United Kingdom Accounting Stsndards, Includlng Financial Reporting Standard 102 The Financial Reporting Slandard applicable in lh8 UK and Republ of Ireland. (Unrted Kingjom Generally Accepted Arcounling PraGbce). The finanelal statements have been prepared In accordancg wtth Accountlng and Reportin9 by Charitres preparing their accounts In accordance th8 Financl81 Reporting Standards applicab18 in the UK and R8publi¢ ol Ireland IFRS 1021 in preferente to th8 Accounting 8nd Repon0 by Ch81ili6s-. Slalemenl of R8commended Practice issued on 1 April 2005 which is referred to in th8 extsnl regulations bul has been wthdrawn. This has been done in ord?r for the accounis io provide a true and lair view in accordance wilh Ihe Generally Accepted Accounling Praclice effective for rep)rting periods tInnIng on or aftsr 1 January 2015. In our oplnSon the finan¢lal stalemenls: giv? a true and falr vtow of the stats of the charfV8 affalrs as at 31 March 2022 and of Its incomlng reurCeS and application of re$ourtès for the year Ihen ended,. have been properly prepared in accordance wilh Uniied Kingdom Gonorally Accepted AcCounUj Procli¢&- and have been preparad Sn a¢ethance wilh the requlrements of the Ch8rltles Act 2011. Basis for oplnlon We conducled our audit in accordance with Inlernational Standards on Auditing IUKI (ISAS {UKI) and appllcable law. Our responslbilttiè$ und¢r Ihose stsnd8rds are further described the AudSlors' responslbllllles for tho audtt of the financi31 slalements section of our report We are independent of the charity in accordance with the ethical requiremenis Ih81 are relevant lo our audit ol Ihe financial sialemenls in Ihe United Kingdom, including the Financial Reporting Council's Ethical Stsndard, and we have fulfilled our other ethiGal responsibililies in accordance wsth these requirements. We believe that Ihe audit evidence we have obtained is suffieient and approprfale lo provlde a basls lor our oplnlon. Conclusions relatlng to golng con¢em In auditing the financial statements. we have concluded that the Trustees. use of the goirrfJ concem b85ig of acc¢JJnting in the preparation of Ihe financial statements is appropriate. Ba$8d on the work we have perform. wg hav8 riot Idenlilled any material uncertainll&8 rdating to events or conditions that. individually or collectively, may cast Slgnificant doubt on the charity's ability lo continue as a going ¢oncem for a period of at least e1ve months from when the financi statements are authortsed for issue. Our Tesponsibilities and lh8 responsibdities of the Trustees with respacl to goirKJ concem are described in the rglavant $e¢lion$ of this report. Page S
SHINE LINCOLNSHIRE INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF SHINE UNCOLNSHIRE (CONTINUED) Other infomiation The olher informalion comprisa$ Ihe Infonnalion induded in the Annual Report other than the financial slalemenls and trjr Authtors, Report thern. The Trustee5 are responsible for the other information contsined within the Annual ReporL Our OFNnion on the finAncial ststements does Tr)1 cover the other Infomiauon and. except to the extgnt otherwise explicilly stsled kn crtjr report, we do not express any form of 8$surance conctU5iDn thereon. Our responsibility 15 lo read the olher information and, in doing so. consKler whether the other infornati is maleri81ty inconslslent wth the financial sl8iemenls or tyjr kn¢)wl8dge oblained In lh6 ¢ourse of the audit. or otherwise appaars to be materially missl8ted. If Identify such mat¢rlal inconslstencies or apparent materi81 mlsstatèments, We are requirgd lo determine ¥thelher this gives rise to a materÈal mls8t818menl in Ihg flnancSal stst8m•nts Ihems8lv•s. If, based on the work wg have p8rfomied, w& conclLKJe that there Is a malerial misstatement of this other infOrmaan, we are required to report that facL We h8v8 nothing to report in thls regard. Matters on which we are requlrnd to report by exeeptlon We have nothing lo report In raspgcl of Ihe followlng matters where tha Charibes (Accounts and Reports) Regulation5 2008 requires us io report lo you if. in our opinion- Ihe Informallon gNen in the Trustees, Report is inconsist8nt In any maleri81 respo¢1 with thg flnancial stalemenls: or sufficient accounllng recor(J$ have not been k&pl,' or Iho financlal slalemenl$ are not In agreem8nl wllh the accounting re¢ord$ and return8: or we have not tte1Ved all the Infomlation and explanations we require for our audit. R•gpon$lbllltles of trnstsos As explained more fulty in Iho TNslees' Responsibililles Sialement. thè Trustees are responsible for Ihe preparatlon of the financlal stst8m6nls whlch 9lve a tiJJe and falr view, and for such Sntemal control as the Trustees detemiine Is necessary lo enable the preparation of financial statements that are free from material misstalamenl, whelher due lo Iraud or error. In preparSrwJ the financlal slalements, the Trustees are responsible for as5es5ing the charitys ability lo contlnue as a going concern. dlsc105ing, as appllcable. mallers related lo going concem and using the golng concern basls of accounling unlgss the Trustees either intend io liquidatè Ihg charily or lo cease op6ralions. or have no r6alistiG alternative bul lo do 80. Pago 6
SHINE UNCOLNSHIRE INDEPENDENT AUDfTORS' REPORT TO THE MEMBERS OF SHINE LINCOLNSHIRE ICONTINUEDI Auditors. responsibllitles for the audit of the Ilnaneial statements We have been appoinled as 8udilor under seciion 145 of Ihe CharS1ies Act 2011 and r)rt in aceordanGe wilh the Act and relevant regulations mad8 or having effacl Ihereunder. Our objectives are to obtain reasonable assurarlce about whether the financial statements as a whole are free from malenal misstalemenl. whether due lo frdud or error, and to issue an Audiiors, Repori that includes our opinlon. Reasonable assurance ig a high level of 8ssuranGe. bul is not a guarantee that an 8udll conducted In accordance wilh ISAS (UK} will always deled a materi81 misslalement when il exis15. Misstatements can arise from fraud or erroT and are eonsidered material if, Indivldually or in Ihg aggiegale, Ihey could reasonably be expected to influenGe the economlc decisions of users taken on the basis of these financial statemgnts. ITregularilies, including fra1. are instanc8s of non-compliance with laws Bnd regulations. Wo deslgn procedures in line wlth our responsiblli1195, ouulned above, lo delecl malerlal ml$siatemenls In rasp8¢1 of Iegularities. Including fraud. The extent lo whiGh our procedures 8re pable of delectlng Irreguiarilles, including fraud is detailed b81ow.' tha engagement p3r1ner ensured Ihat th8 engagement tgam collgclively had the approprrate competence. capabllilleg and skills lo identify or recognise n-cOmplIance with applicable laws and regulations: we Identified Ihe laws and regulations applicable lo Ihg company through discusslons wrth direciS and other management, and trom our commercial knowledge and experience of th9 tharity and secty In which it operale5', w¢ focused on sp8cific laws and regulations which wè considered may have a diroGI material effect on the financial slalgmenls or the operalions of the company, indudlng SORP 2015 {FRS 102) we assossed lh8 extent of compllance with the laws and regulabons Identiited above through meking enqulries of management and inspecung legal correspondenc6', and identifd laws and regulabons were communicated wilhin Ihe audit team wularly and the team r8m#ined al&rt to instances of non-cornpliance throughout Ihg audit. We assessed the sus¢eptlbilty of Ihe ¢ompany's Ilnancial slalements lo maledal mls51alement, Includlng oblalnlng an understandlng of how fraud mlght ocGur, by. m8kin9 8nquiries of management as lo whore they consldered there was suscepti.1lty to fraud, their knowledge of actual, suspected and alleged fraud,. and consi¢Jering tho In18mal controls in place to motigale risks of fraud and nonatr)mpll#nc8 with laws and Tegulations. To addre88 the ri8k of fraud through managgment bla8 and ovorrwje of contro18, W8: peTformed an8lWcal procedures to Identify any unusual or unexpected relatlonship5: tested journal entries to identity unusual transaciions: assessed whetherjudgements and assumptions made in delennining thg accounling esbmale$ sel out In Notè 2 were indicative of potential bias,. and invesligated the rallonale behind significant or unusual transadions. ieviewed Trustee meeiing mlnules for evidence of appropriate decision-making and mar¢ment contrds. P8ge 7
SHINE UNGOLNSHIRE INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF SHINE UNCOLNSHIRE (CONTINUED) In response to the risk of irrggularil* and non-complianco wilh lawB and regulations, we d8svJned procedur88 which included. bul were not limited lo: agreeing finan¢ral statement disclosur85 to underlying supporbng documentstion- reading the mlnutes of meetings of those charged wth govemance.. enquiring of management as to aetual and potential liligalion and ciaims; and Therè are inherent Ilmilations In our audit procedures descrlbed above. The more removed th81 lèws and regulalions are from financial Iransaclions, the less Ilkely11 is that we would bOme aware of non-compliance. Auditing standards also limit the audit PedUreS required to identify non-compliance with laws and regulations to tnquiry of thg directors and other monagemenl and the inspection of regulatory and legal correswnd9nce. rf any. Material misstatements that arise due to fraud can b8 harder to dete¢1 than Ihosg that arlse trom error ?6 they may involve dellberate conc•almenl or collusion. A further descrlpthjn of our responsibi111Ses for ihe 8udlt of Ihe flnanclal statements Is lo¢at8d on the Financlal Rgporilng Councif8 web8he at: .uklaudiloisres onsibililies. This de8crlption forms part of our Auditors, Report. Uso of our report This report 1$ made solely lo the ¢h•rty$ trustees, 88 8 th)dy, In accordance th Part 4 of tho Charlil8S (Accounts and Reporlsl Regulations 2008. Our audit work has been undertaken so Ihal we Mh1 stale to Ihe charivs Injslees those mallers we are required lo state to them in an Auditors. Report and for no olher purpose. To the fullest extent pemiitted by law, we do not accept or assume responsibility to anyone olhgr than the charity and ils trustees. as a body, for our audit work. for this report, or for the opinions we have fom)ed. Streels Audlt LLP Tower House Lucy Tower Street Lif71n LN1 1XW Date: 3010912022 Streels Audit LLP are ellglble to aGt as auditors in temis of sectlon 1212 of the Companles Act 2006. Pago 8
SHINE UNCOLNSHIRE STATEMENT OF FINANCIAL AcTIVlEs FOR THE YEAR ENDED 31 MARCH 2022 Rgstrlct•d Unre8trict8d funds ftsnds 2022 2022 Total funds 2022 Total funds 2021 Note Income from: Donations and legaGies 271.850 336.592 608,442 80,037 Total Incom& 271.8SO 336,S92 608,442 80.037 Expendlturo on: Raislng funds Charitable acbwb.es 2,898 244811 2.898 365,480 120,669 43,766 Total gxpendltu 120.669 247,709 388.378 43,766 Net movement In funds 151.181 88,883 240,064 36.271 R•conclllatlon of fund8: Tolal funds brought forward Nat movement In funds 63,838 88.883 63,838 240,064 27,567 36,2T1 151,181 Total funds rrf•d forward 151.181 152,721 303,902 63.838 The Statement of Financi81 Acliviltes includes all gains and loss6$ rgcognised in the year. The prior year figures represent the peri¢xl from 1 October 2020 10 31 March 2021. Th8 notes on pages 12 10 22 fom part of these financi21 slatements. Page 9
SHINE UNCOLNSHIRE BALANCE SHE AS AT 31 MARCH 2022 2022 2021 Notè Fix•d assels Current a$50tB Debtors 10 33,806 278,977 1.290 66.268 Cash at bank and In hand 312.783 67.558 Creditors: amounts fallSng due within one (8,881} (3.720J Net current 088•ts 303,902 63.838 Total assets19s5 Gurrgnt Ilabllltlos 303.902 63,838 Ngt assets •x¢luding penslon 48801 303,902 63,838 Total n•t a8Mts 303,902 63,838 Charity funds Restricted funds Unrestrlcied funds 12 12 151.181 152.721 63,838 Total fund# 303,902 63.838 The financial glalements were approved and authorised lor issue by the Trustees and signed on Iheir behall by. James Barry Eams Chair Date: 21 Seplambgr 2022 The noles on pag8s 12 to 22 fomi part of these financial statements. Page 10
SHINE LIMCOLNSHIRE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2022 2022 2021 Cash flows from oporating a¢tivltigs Net $h used in operating activities 218,392 50,850 Cash flows from investlng activltlo$ Pur¢has8 ol tangible fixed a$$ets 15,6821 (2,328) Net ¢ash used In Invefjtlng actlvlti 15,682> 12.328) Cash fiows from flThanclng activlUos Net cash provlded by financlng actlvltlgs Change In cash and rash oqulval•nts In tho year Cash and cash eqvNalents 81 the beginnlng of thg year 212,710 66,268 48.522 17.746 Cash and Gash equlvohnts at the ond of tho yèar 278,978 66,268 The nole$ on pages 12 10 22 fom) part ol these financial ststemen15 Page11
SHINE UNCOLNSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Gèneral infomiation Shine Lincolnshire is a unlncorporaled charity, reglslered In England and Wales. with number 1175616. The principal obj8¢1 of the charity is to aid in the relief of sickness and preserwation of health of people wilh menial heallh problems. counting pollcieg 2.1 Basls of preparatlon of Ilnan¢lal statsments The fSnanci81 $talemenls havo bgen prepared in accordance wlih the Chortties SORP {FRS 1021- Accountln9 and Reporting by Charities.. Stalem&nt of Recommended Practice appiicable lo charitS preparing their accounts in accordance with the Financial Reporting Siandard appiicable in thg UK 8nd Repubjlc of IretarKI IFRS 102) leffecknvo 1 January 2019}. thg Flnanclal Reportlng Stsndard applicable in the UK and Republic of Ireland IFRS 1021 and thg Charitles Act 2011. The linancl 8tstements havè been prepared lo give a 'lrue and f8irf view and have departed from the Charities {Accounls and Reports) Regul?Ilons 2008 only to the èxtent required lo provide a 'true and faiv Mow. This depariure has involved following the Charities SORP IFRS 102) published in October 2079 rather than lh8 A0unI1g and Reporting by Charities.. Staiement of Recommended Practic8 effective from 1 April 2005 which has since been wllhdrawn. Shine Llncolnthire meets Ihe definrtion of a publlc benefit entity under FRS 102. Asset$ and Il&blli118S 8re inlllally recognised at hlstodc81 cost or Iransaction value unless otherwise staled in the relevant ac¢ountSng pollcy. 2.2 Incomg All incorne is recognisgd once th& charity has gntillemenl lo Ihe Income, It Is probablé Ihal th8 income will b6 received and Ihg amount of Incom& re¢eivable can be me88ured rellabty. Granls are included in Ihe Statement of FlnanGial Activities on 8 rec*ivable basts. The balance of Inrne received for specific purpose5 but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entill6mgnl of receipt, Ils recognition is (Jefeffed and included in eredilors as deferred income. Wh8re 8ntillemenl occurs before incom& is received, the income is accrued. 2.3 Expendlturn Expendtiure is recognis&d once there is a legal or InStrUctive obltgation lo transfer economic benefit to a third party. il is probable Ihal 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 cogts of gach activity arn made up of the totsl of dlred costs and shaTod costs, Including support costs involv8d in undertaking each ac11ty. Olrect cos15 ottrfbUlab lo a single activity are alk)cated direcuy to that acliwty. Shared costs which contribule lo more than one aclmty and Supp costs which are not allributable to a sinslo activity are apportiOr1 betsveen iho$g activities on 8 basis consistent with the us& 0% resources. Central staff costs aro alk)cated on the basis of lime spent. and depreciation charges allocated on the porticxt of the asset's use. ExpendSture on raising funds Indudes all expenditure ineurred by the charity to raise funds for Its chariiable purposes and indudes costs of al fundraising activtties events and nonpcharilable trading. Pag9 12
SHINE LINCOLNSHIRE NOTES TO THE FINANCIAL STATEMEfrirs FOR THE YEAR ENDED 31 MARCH 2022 Accounting policios (continued) 23 Expendilure (conllnu•dl Expenditure on charilable actiwtieg is inGurred on direcuy undertaking the acliviti6s %thich lurthgr the charlW8 objectwes, as well as any assoclated SUPPDrt costs. AII 8XP8ndiiure is inclusive of irrecoverable VAT. 2A Debtors Trnde and other debtors are recognlsed at the settlemant amount after any trade discount offered. Prepayments are valued al the am(yJnt prepaid nel of any trade diseounls due. 2.5 Ca9h at bank and in h•nd Cash at bank and In hand Includes cash and short-lemi highly liquid investments with a short maturlty of Ihr88 mt)nlhs or te88 from ihe dale of acquisltion or op8nlng of the deposit or similor account. 2.6 Llabllltlo8 and provlslons Llabiliiies are reGognlsed when IheTr is an obltIOn al Ihe BaLance Sheel dale a$ • resull of 8 P8sI ovenl. it is probable that a Iransfer ol economi¢ bonoffit WIH bg requlred In 8ettlemenl, and the amount of the settlemenl can be estimated reliably. Li#bilities are recognised at the amount that the charity anlicipales il will pay lo setile the debt or the amount it has received as advanced paym8nls for the goods or services it must provKIe. Provisions Of0 measured al the best estimate of the amoun18 requlred lo settfa the OblatIOn. Where the effect of th8 Ilmè value of money Is mater181. the prov151on Is based on the pre88nl valuè of Ihose amounls, discounted al Ihe pre-tax discount rale thal reftects the rlsks specific to the liabillty. The unwinding of Ihe discount is rec¢J3nised in Ihg Slalement ol Financial AC11tieS as a finance cost. 2.7 Financial instrum•nts The charlty onty has financial assets and financial liabilities of a kind that Qual as baslc fin8ncio1 inslrumenls. B8sic fin8neial in51rumenls 8re initially recognised 81 transaction value and subsequently me8surgd at their seltleMent value with the exceplion of bank loans which are subsequently measured gt amortised cost using the effective interest method. 2.8 Fund accounting G8n8ral frjnds are unrestdcled funds which 8Fe av811able for UB8 at the dlscrellon of tho Trustees in furthgrance of Ihe general objectlves of the charity and whlch have not been designated for other purposes. Resthcled funds 8re funds whtch are to be used in accordan with spectfic StriCtl0nS imposed by donors or which have been rai5e(J by the charity for p4rticular PUTposes. The costs of raising and administering such funds are charged againsl the specific fiJnd. The aim and uso of 6aGh reslriGted fund is sel out In Ihe notes to the financial statements. Page 13
SHINE LINCOLNSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Incorne from donatlons and legacies R•strl¢ted Vnrestricted funds funds 2022 2022 Total funds 2022 Total funds 2021 Donalion$ Grants Other Incom8 3.938 330.604 2.050 3,938 602.454 2.050 Z237 77.8¢ 271,850 Total 2022 271.850 336.592 608,442 80.037 Total 2021 80.037 80.037 Expenditurg on ralslng fund8 Costs of ralslng voluntary Income Unrostricted Tot nds 2022 Total funds 2021 2022 Costs of Taln9 voluntary inGome 2.898 2,898 Pag8 14
SHINE LINCOLNSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Analysls of expendityre on charitable actlvities Summary by fund type Restrlct8d Unrastrlcted funds funds 2022 2022 Total funds 2022 Total funds 2021 Charitable Aclivilies 120,669 244.811 365,480 43.766 Tolal 2021 43,766 43. 766 Anaty81g of oxpendlture by actlvltles Actlvltios undertAkon dlrectly 2022 Support costs Total lunds 2022 Total funds 2021 2022 Charitable Activities 251,524 113.956 305,480 43.766 Total 2021 12,391 31,375 43,766 Anatysis of direct Costs Charltsblo Activilies 2022 Total lunds 2022 rol•l funds 2021 staff costs 2S1,524 251,524 t2.391 Page 15
SHINE LINCOLNSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Analysis of expendtture by actlvlties {continued) Analysls of support costs Charitsble Aetivitios Total fvnd$ 2022 Total funds 2021 2022 Depreciation Training Costs Rent Promise5 Insurance off& Costs Accovntancy Fee8 Profgssional Fees Management F8e8 Other Support Costs Vehicle Expenses 5.682 21.195 12.556 1,205 38.710 7.737 11,224 188 10,$47 4.912 5.682 21.193 12,556 1.205 38,710 7,737 11.224 188 10,547 4912 72, 149 665 1,056 95 2,516 636 14.250 1 13.958 113,956 31.315 As seen fft nola S, th• Dtrect costs and Support costs nol8 above ar• a culmination of the unrestrlcled and re5tn.cled expenditurè. Assèts puffjhased within the year have been depreciated lo nl net kxsok valua. Audltors. r•mun•ratlon 2022 2021 Fèès payable lo Ihg charws audltor for the audit of the ¢haritV5 annual accounls 4.140 Govemance costs comprise aud5t fees as above, in additton lo olher accounlancy antj man8gement fees. In total. governance costs amovnled to £19.149 (2021.. £14.8941. P8ge 16
SHINE UNCOLNSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Staff costs 2022 2021 Wago8 8nd salaries Sochal security costs Contribution to defined contribution pènsion schemes 234.892 12,547 4,085 12. 161 230 251.524 12,391 During the year ended 31 March 2022. the charity enl&red in lo one sottlemenl agreement for o gross amount of £7.000. There were no settlem8nt agreements in th8 year 8n(led 31 Marth 2021. The average number of persons employed by the charity during th• r was as follows.. 2022 2021 Administration and Management No emplo recew remunerauon amountlng lo more Ihan £60,000 In allhor yoar. The lolal r8muneralion paid to key management personnel amounted to £82,938 {nol induding employe¢$ national in5uranGe contributions) and wa8 paid to 3 membgrs of staff. Tru¥tge¥' romuneration and 8xpen809 DurirvJ the year, no Trustees roc8ived any remuneration or other benefits {2021- £NIL). During the year ended 31 March 2022. no Trustee expenses have been incyjrred (2021- £NIL). Page 17
SHINE UNCOLNSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 10. Debtors 2022 2021 Dua within ong yoar Trade debtors Prepayments and accnjed income 31,516 2.290 1,290 33,806 1.290 11. CreditOTS: Amounts falllng duo wlthln ono yr 2022 2021 Trade crgdilors Other tsxalton and 8oGial securlty Olhor creditors Accruals and deferred income 1,T18 24 586 1.424 5,655 207 2,086 8,881 3.720 Page 18
SHINE UNCOLNSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 M14RCH 2022 12. statsmont of fund5 statement of funds- current year Balanc• at 31 March 2022 Balance at 1 April 1021 Income Expendltur• Unr•8trlcted funds Unre9trtcted fvnd$ 63.838 336,592 (247.7091 151721 ReJtrfct•d fund¥ Peer Support Workers Community Conneclo(8 252,900 18,950 1105,6951 (14,9741 147.205 3,976 271,850 1120,669) 151,181 Total of fund• 63.838 608,442 1368,378) 303,902 Unrestrict8d funds The genèral ftFnds represent the free re5&rves of the charity 7rthith are not designated for partl¢ular purpose8. Peor Support Worke The grant received Irom PSW funds the employThent of poer support workers to support those wlth mental heallh issues. Communtty Connectors The grant [e1Ved from Communlty Conneclors fun¢ts the employment of a mental health communlty connector. Page 19
SHNE UNCOLNSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 12. Statement of funds (continued) statement of ndS - prlor year Balance al 1 September 2020 Balance al 31 March 2021 Inm Expendilure Unrestflctod funds Unrestrided fvnd$ 27,567 80.037 (43, 766) 63.838 13. Summary of funds Summary of funds- currgnt year Balanc• at 31 March 2022 8alan¢g at 1 Aprll 2021 Income Expendltur• General funds Restricted funds 63,838 336.592 271,850 1247,709) 1120,669) 152,721 151,181 63.838 608,442 (368,378) 303.902 Summary offvnds - pOr year Balenc& al I September 2020 Balance 81 31 March 202t Incom6 Expenditu Gener81 fvrS 27.567 80,037 (43.766) 63.838 Page 20
SHNE UNCOLNSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 14. Analysis of nèt assets between funds Analysls ol net assets between fund$- Gurrent year Restrfcted Unr8Stricted funds funds 2022 2022 Total fvnds 2022 Current 8SSgts Creditors du• wilhin one year 151,181 161,602 (8,881) 312,783 {8,881) Total 151,181 152,721 303.902 An41ysl¥ of not 3880ts b•tw••n funds . prlor y•8r Unrestricled lunds 2021 Tolol funds 2021 Current 88sels Creditors due wtthin one year 6T,558 (3,720) 67.558 (3.720) Total 63,838 63,838 15. Reconciliation of n•t movemènt In funds to net cash flow from oporatlng actlvlues 2022 2021 Net income for the year la$ per Statemenl of Financlal Actlvltles) 240,064 36.2T1 AdJustm•nt8 for: Depreciation charges Increase in debtors In¢reasg in credltors 5.682 132,515> 5,161 12,149 (1.290) 3, T20 Nfrt cash provided by oper•tin9 activttles 218.392 50.850 Pag& 21
SHINE UNCOLNSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MPRCH 2022 16. Analys1$ of cash and cash equivahnts 2D22 2021 Cash In hand 278.978 66,268 Total 5h and Cash equlvalents 278.978 66,268 17. An•lysls of changes In not debt At 1 *4rf1 2021 CaBh flows At 31 Mar¢h 2022 Cash al bank and In hand 66208 211709 278.977 66.268 211709 278.977 18. Related party trnnsactlons 2022 2021 James Eamshaw- Consultancy 7,350 10,750 7,350 tO,750 James E8rnshaw, truslee for Shlne Lin¢olnshlrg, proded consuliancy seThices lo Shine Llncolnshlre during the year as noted abovg. These Iransaclion8 wer& conduGtod on an arms lewth basis and all concluded before his appointsmenl as Iruslee. There have been no other related party transactions as requrgj lo be disclosed under SORP 2015 during the year ended 31 March 2022. Page 22