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
Inde￿ndttnt 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, ¢t￿lnatIon 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 continL￿1 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$tÉes' Report and the flnanclal slalements in accordance
wilh applicable law and United Kingdom Accounling Siandards {United Kingdom Generdlly Accepted
Accountlro PraGlicel.
The law applicable to charili85 In England & Wal05 roquires the Trustees to preparo financial slalements for
each financial which give a InJe and fair view of the stale ol affairs of the ch8rily and of its incoming resources
and appl￿tIon of resources, includlng hs incom6 and oxpendllure, for that pwtod. In weparfng thesa financlal
slatemenls. the Trustees are required lo..
select suitablo a¢counUng poilcles and then 8pply Ihem consi8tenUy.
observe the melhods and principles of the Charities SORP (FRS 1021-
make judgments and accounting esbmale5 ihat are reasonable and prudenl-
5tste whether appllcaL4e UK AcrJ)unting St8ndard9 {FRS 102) have followed, subject lo any
malerlal departures dlsclosed and explalned In the ftnancial statements-
prepare Ihe financial slalemenls on tho going concem basls unless it is Inapproprlate to presume that the
charlty will conllnue In bu$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 des￿Jnaled 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 'chari1￿1 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 aPph￿ble 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 Repo￿n0 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 t￿InnIng 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
re￿urCeS and application of re$ourtès for the year Ihen ended,.
have been properly prepared in accordance wilh Uniied Kingdom Gonorally Accepted AcCounU￿j
Procli¢&- and
have been preparad Sn a¢ethance wilh the requlrements of the Ch8rltles Act 2011.
Basis for oplnlon
We conducled our audit in accordance with Inlernational Standards on Auditing IUKI (ISAS {UKI) and appllcable
law. Our responslbilttiè$ 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 ther￿n. 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$surance
conctU5iDn thereon. Our responsibility 15 lo read the olher information and, in doing so. consKler whether the
other infornati￿ is maleri81ty inconslslent wth the financial sl8iemenls or tyjr kn¢)wl8dge oblained In lh6 ¢ourse
of the audit. or otherwise appaars to be materially missl8ted. If ￿ Identify such mat¢rlal inconslstencies or
apparent materi81 mlsstatèments, We are requirgd lo determine ¥thelher this gives rise to a materÈal
mls8t818menl in Ihg flnancSal stst8m•nts Ihems8lv•s. If, based on the work wg have p8rfomied, w& conclLKJe
that there Is a malerial misstatement of this other infOrma￿an, we are required to report that facL
We h8v8 nothing to report in thls regard.
Matters on which we are requlrnd to report by exeeptlon
We have nothing lo report In raspgcl of Ihe followlng matters where tha Charibes (Accounts and Reports)
Regulation5 2008 requires us io report lo you if. in our opinion-
Ihe Informallon gNen in the Trustees, Report is inconsist8nt In any maleri81 respo¢1 with thg flnancial
stalemenls: or
sufficient accounllng recor(J$ 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 fra￿1. are instanc8s of non-compliance with laws Bnd regulations. Wo deslgn
procedures in line wlth our responsiblli1195, ouulned above, lo delecl malerlal ml$siatemenls In rasp8¢1 of
I￿egularities. Including fraud. The extent lo whiGh our procedures 8re ￿pable of delectlng Irreguiarilles,
including fraud is detailed b81ow.'
tha engagement p3r1ner ensured Ihat th8 engagement tgam collgclively had the approprrate competence.
capabllilleg and skills lo identify or recognise ￿n-cOmplIance with applicable laws and regulations:
we Identified Ihe laws and regulations applicable lo Ihg company through discusslons wrth direci￿S and
other management, and trom our commercial knowledge and experience of th9 tharity and secty In
which it operale5',
w¢ focused on sp8cific laws and regulations which wè considered may have a diroGI material effect on
the financial slalgmenls or the operalions of the company, indudlng SORP 2015 {FRS 102)
we assossed lh8 extent of compllance with the laws and regulabons Identiited above through meking
enqulries of management and inspecung legal correspondenc6', and
identif￿d laws and regulabons were communicated wilhin Ihe audit team wularly and the team
r8m#ined al&rt to instances of non-cornpliance throughout Ihg audit.
We assessed the sus¢eptlbilty of Ihe ¢ompany's Ilnancial slalements lo maledal mls51alement, Includlng
oblalnlng an understandlng of how fraud mlght ocGur, by.
m8kin9 8nquiries of management as lo whore they consldered there was suscepti￿.1lty to fraud, their
knowledge of actual, suspected and alleged fraud,. and
consi¢Jering tho In18mal controls in place to motigale risks of fraud and nonatr)mpll#nc8 with laws and
Tegulations.
To addre88 the ri8k of fraud through managgment bla8 and ovorrwje of contro18, W8:
peTformed an8lWcal procedures to Identify any unusual or unexpected relatlonship5:
tested journal entries to identity unusual transaciions:
assessed whetherjudgements and assumptions made in delennining thg accounling esbmale$ 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 b￿Ome aware of non-compliance.
Auditing standards also limit the audit P￿edUreS 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 M￿h1 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
Lif￿71n
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 AcTIV￿lEs
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 $talemenls havo bgen prepared in accordance wlih the Chortties SORP {FRS 1021-
Accountln9 and Reporting by Charities.. Stalem&nt of Recommended Practice appiicable lo charit￿S
preparing their accounts in accordance with the Financial Reporting Siandard appiicable in thg UK
8nd Repubjlc of IretarKI IFRS 102) leffecknvo 1 January 2019}. thg Flnanclal Reportlng Stsndard
applicable in the UK and Republic of Ireland IFRS 1021 and thg Charitles Act 2011.
The linanc￿l 8tstements havè been prepared lo give a 'lrue and f8irf view and have departed from
the Charities {Accounls and Reports) Regul?Ilons 2008 only to the èxtent required lo provide a 'true
and faiv Mow. This depariure has involved following the Charities SORP IFRS 102) published in
October 2079 rather than lh8 A￿0unI1￿g and Reporting by Charities.. Staiement of Recommended
Practic8 effective from 1 April 2005 which has since been wllhdrawn.
Shine Llncolnthire meets Ihe definrtion of a publlc benefit entity under FRS 102. Asset$ 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
In￿rne 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 I￿nStrUctive 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 ac11￿ty. 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 apportiOr￿1 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 obl￿tIOn 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 Obl￿atIOn. 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 AC11￿tieS 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 Tal￿n9 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 y￿r
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 - p￿Or year
Balenc& al
I September
2020
Balance 81
31 March
202t
Incom6 Expenditu
Gener81 fvr￿S
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, pro￿ded 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