th*lty nurnb•r: 1175616
SHINE LINCOLNSHIRE
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

SHWE UNCOLNSH
R•fernnce and Admlnl•tr•th7e DEt•l¥ olth• Chwity. its Tnth and
Tmsttt*' R•port
Tru•t••s' Rè*ponsibililits Stoiemwt
7-10
Stat•m•nt of Flnan¢lal Actlvlll•$
Balanc• 8lxe1
12
stst•m•nt olC**h Flo
13
lh• Vln•nrl•l
14-2

SHNYE LA4COLNSHIIE
REFERENCE AIID ADMINISTrATIVE DETAILS OF THE CHARITY. rrs TRUSTEES AND ADVISERS
FOR THE YE￿ ENDED 31 MARCH 2023
Pall A J&kman, Vlce
J￿8$ B Earrnsh*w. Ch*
WeThtyAlJn lapwArthl 10 May 2tr22. resy*d 30 January 20231
Charfty reglxt•w*d
numb•r
1175616
Princlp•l offk•
Rofym 19
Li￿￿An
LN24WJ
Ind•p•nd•nt audltorn
str￿ts ALwJil LLP
L￿Y Tow Str••t
Lincdn
LN1 1XIII
Page 1

SHWE UNCOL•ISH
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 IdARCH 2023
Ar*il kn.?1 2t)23
Pollcl•• and obA•¢llv
tr*alth wotlerns.
TnJstees have p•d du6 10 the Fxovwjtid ty Iho c¢Mnmitsw r￿￿thr￿J bontrfil.
SLtpportirrfJ the transforftwkn ol t4)th Pthls & ICYP) Lhydnshiro's Monlal
org8nt58iKms.
Grant AdmtnistraI￿ dir•cty t*hall ol Lincc4nthrts CtyJnty ￿Tr¢i1 ILCCI thing in partn•rdl￿ wlh
Ihe Inlegraled Care Bo8rd IICBI and LwKotshire Partn8tslwp FtyJThJalion TnAs( ILPFri.
R8pre8en1atk￿ OIVCSE srty at a strat•3K levd.
WorklThJ in PArtr*rship LCC. IC8 & LPFT lo bKr•*M COMM￿ •8s•ls & capadty.
DeFloyTh•nt 0113 Ho￿h P•w Wthws, each •M￿d tAth ts 12 Irrtwabj P
Based tearns across the CtyJnty.
D￿l¥OryOf a ranw of Ph￿1& & Menlal Hgahh TrainirKJ to Pull￿. Prwato & Third s￿ cKganisalh)ns.
DelNery of Peer Surpyt Trainry to I￿rrtaBl3 the County.
Delivery of an NHS Chantses TLV81h8r LONJ C¢y4vJ F*￿￿1. rtro05ty for Itth• strlwling
l (Jno fxjvirt % rthrrjnir.
Ctschair the CYP Trartslom)alw)n *£wksiream suppxlirvJ prevention & Commurity Assels.
Administration of thè ¢￿prOdUct￿￿￿ in parlr*Fshi> LPFr.
Paqe 2

SHWE UNCOLNSHRE
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2023
Athh￿M•nt• and pwfomwK•
Grant Admlnl$tr•tlon:
Dunn9 20aTr Shino knnoolnohiro hovc ouooo6oW lundo. COMMU￿ A¢¢ot
Dovaknpment ICADI FuThl. M8ntal Health I)f(xnLth￿ FUIKI via Manapl Caro N8W IMCNI. Suiad&
Preventlon FuThl {SPFI akng ￿1h the so¥8 and desbjn cl the nth4ly rnerwl M8ntal Heatth & Welb&ThJ
Cethmunsty Invéglm8nt Fiind IUHWC.IFI f.AD A ur.N fiihfv All InvAthphl Pry?rAmmA*
Thwhout th8 Jpar ha¥e wxwked wth VCSE ￿ganISab)n$ IcJJlknb"b*ty supporfry ovw 10,000
Individu￿S) crfl8rwig 8 3fn Dewee supr¥NI p&k8go. Assi51wvJ pro1￿1 plarffj & mobilsatth.
, and eva1(th￿S as well as fLw any unfc*•S8￿ Challen￿$. Thts suppc*l for lh8 VCSE S8Ctc
F￿Mot¢S and enables c￿￿nisa￿0nS lo 9T￿, tsveknp dthr 5er¥K•6 in their own comnwryties.
Tr•lnlng •ff•r'.
W8 hove Sur￿98￿￿ traw¥rwJ offw 11 Menlal Hoghh First IMHFAI is an
irtwnatsonaty recoJThsed d81Nered by B qualty assur￿1 in51nKtor ha8 aM8nd&l th8 MHFA ETrat•)d
fjnstruclor tralnlThJ prcgramme ocAyed#e4J by the Ro￿1 &xl8ty Put4t Heath. 21 Sulsde Flrst Akj Icty &
Gu￿5 8ssur8d F*tsy8mmel 31 A of Ftst ald eoJrn•s •¢ry•J6t•d ty IrKI￿[no Ixth
odults & Paodkitsk first aid. 41 BesFdie Heallh & Welbeirvj traiThThJ.
4r staff tAtyyk cb38ty ¥Alh custom*s lo und8r5taid ts sP8thc needs aTrJ goals so Icgothor ￿ can iJ86*n
trynwgd trw"nirv4 tr￿t pr￿ll￿ m￿101 a￿dr￿n￿. rnsligrv arvj sU￿￿t *ithin awJs$
thg Cwnty.
Communlty Conn•etorn:
VCSE s8¢tor orwi8alion8 in b88•d Prlmary Care Nèts￿$.
P••r Support {M•nt•l H••lthl:
W• hav• contlnu• to ¥wrk In pwtnwvhip LPFT •mploythg P••r Supwt WL¥k•r# •B dovqloplrg 4nd
ddiveriNJ trainiThJ io felcMfVCSE c¥gaThs8bcffjs.
P••r Support Icwkll:
NHS Chanoes T(wJether In￿atiVe *ith SenKY Peer &JpFryt C(HYdtnakn has expaThled c¥Jr Peers wc
thc*e Sufferi￿ *ilh fat￿Ue.
Mental H8dlh Infrastr￿rn tyganiSati￿I %•Tr*lrvJ #i pBrthw8h* a th*Je rnnge ol VCSE s￿ to
f￿l￿tal& and bu4kJ CL¥nmuntycaF• aTrJ stxial czyta.
Pag8 3

SHWE UNCOLP&8Hiie
TRUSTEES REPORT ICONTINUEOI
FOR THE YEAR ENDED 31 IIARCH 2023
Fln•nei81 fwIThT
& R•s•r¥M pollcy
The reserves are h8kl ti) order to be ￿lI￿d loNMd inlo luture to *iThJ th& tharity. Thar8 i
emF4owYTront ¢￿tracts to bkne dates.
Thg dwW¢ ¢osh at th• end oltho >•ar4vntyJr&od to É262.67012022.. £278.g78).
Th8 t￿1￿* tctsl r•sgTrw at erKI c4 lo £285.814 {2022: È303.902)
Cgn¥lltullo
Sfv'ne LI￿¢￿nsh￿• is o regtster•d nLThtw 1175616. r•wI•￿1 ￿ 8 Ngv•mb•r 2017, 4nd con$titsrt¢d
under a cIO4tyjndai￿.
I￿n$ ol the CIO.
Pollckn adoO•d for th• sndUctk￿ and trnlnbng of TTh•t••s
In selecD"rfj Indhlduab lor the op[￿￿onI as dw.ty trustegs, the Charity Iwuste•s must hav• th• sk￿.
d. Flnanelal rl*k mana9•m•nt
Trusrees nave assoswj Major rws To m¢ ¢xW, In parUc4iai Ih05• rwai¢d io rhe
CpratiO￿ and ol ihe ¥¥1 we saLL$f￿1 thal s￿9 and wwedures ¥r• in F4are lo mityalg
exposure to Ihe rnaior ii&k$.
Plans for fvturn p•rlods
Ea¢h of Ihe Trustggs at IhB Truslees. Rermyt is approb*d h88 ttyTrfimied thal..
so lar os thAt Trusi8è IS tr•MÈ. thère is ￿ relev*nt A￿11t inf¢m*iKw) ol whth tho charrws aro
nawarB, and
Ihai Trn$￿ has taken al stepts that cwht kn have tsk8n as a Tru5tse tn to be avrwo of
Page 4

SHWE L*I¢OLNSH
TrUSTEES REPORT {CONTr4UEDI
FOR THE YEAR ENDED 31 MARCH 2023
Appro¥od by
J•m•8 8 Earnshaw
Chalr
081•. 8 A
2023
Pag8 5

SHWE UNCOLNSH•IE
STATEMENT OF TRUSTEES. RESPONSIBLrrEs
FOR THE YEAR ENDED 31 MARCH 2023
The law aprI￿ble to ch8ribes in EThJand & requires the Tnjstees to wepar8 finanei81 statements for
gach fin#n(xal 8 two eThl far vw of th? St8￿ of 8ffwrs ol Ihg tharity arnl d its incomwvj r6gourc88
*IAtPrnAnt4 thp. TnL4tAPq swp. rffjiiirAd tn"
ob8ew¥e ts rn0ttM￿ and p￿￿lFIe6 of Iha Charili85 SORP IFRS 102)",
stale wl*ther appkat4e UK Aco)unb"rg Standarts IFRS 1021 h•¥e been fotrknpd. lo any molwiol
d￿rtureS disck)s8d 8rvJ ex$￿ain￿l in th8 fina￿la1 stat￿onts.
Trustees are re5p)roth ts keeplr*J aC(x￿￿tIr*j recrnls that are $uff*kn to $ltr 8TrJ exW8ln
charitys transackn and dtsdose with ￿s(￿a￿4e ￿ at any lime ihe fmancia t*)s￿.0￿ ol the charity
and onat40 Ihgm lo 8nsw• Ih81 the stat8merts comrly *ilh Ihe Charili05 Act 2011. Ihe Charily
(Accounts aTrJ Ra￿vtS) R•JLdaticffi5 2(*J8 and ol tho Cl(> Thy artr a160 re6Kx)n$ib
fry safe9u8rdlr#J Ihe assels of th8 d￿rIty and hence for reasonable slops fof th• F*OV•rft￿ and detection
of Ir•u(1 oTrJ Glher *Te9ul•rrt*s.
Apwo¥ed tyudar crf Iha momt*5 01 th• iwd of T￿￿*68 ￿ 8 2023 wied on its bghall ty.
Chalr
Pa98 6

SHWE LWICOLNSHIIE
INOEPENDENT AUDITIJPV REPORT TO MEIJJ8ERS OF SHINE UNCOUISHIRE
Oplnlon
compri58 tho Slatemenl of A(aMb96, ts eaL9￿¥ SW St8t8rnènl of Cash Flows and the
related not8s, a summary of sunthnt Th8 financial rymlrtry fram8*ork ihat has
hpAn Aw4K•tI In Ihur Iw*atic￿ iq aprknbb8 law and Unrted knA￿n￿n￿ Stsndards. Indudlng
F￿lan¢￿al Rewbr*J StsThJard 102 F#)*Ki* Retw)rtirKJ Sland¥d aFf*ablo wi the UK and RepUb￿C ol
rfeparing Ihek a(wunts in a¢¢xYd8nce v*ith Ihe FknawKb￿ Rer*J￿.ng StAt￿￿rds appl"cablo In the UK aThY Rewb
ol If¢l8nd IFRS 1￿￿) in lo the AC￿nI￿¥j 8nd R8F*yts'ng by Charili88'. Stslemenl of Rocomman¢led
PrxiKe is8￿1 on 1 W 2CWJS i¥ rel•n•d to in tr* •xt8nt has baen *ithdra*m.
give a and fair th ol lh8 8tst• of th• ch*Ws affaSrs as at 31 Marth 2023 And of hs Ino)mlTrJ
Buls for oplnlon
We conduci&J our awjit in SlaThJ¥ds ￿ A￿1￿•.￿d IUKI IISAS IUKII and aprI￿blo
ltr*. Our resFonsit¥'htss under lJ¥)$0 StaTrJards we desuibed in Ihg fvA¥Jrt(Ys' re5FKwlylties fw audit
r•qulrwnents IW are rel￿ to our audtt cl the financi￿ statern¢nts In th¢ Unit•J Kkngdorn, tr￿UdIng I
Fin8nu81 ReFtybry c￿n¢*8 Ethk81 Sl8ndgr¢. h8¥e rw our ath¢r othKal re9ponsi￿.h￿e￿ in
acccffdance ljw requ1￿Men¥. We bekn that thÈ thxlÈnr* ha¥e obtaN)ed is S￿￿￿1￿nt and
•nglu•hn• r•lDtlng t• ¥oln¥
In the [Ma￿￿ $18toments. that the Trustees, use ol the c4MKem basis of
¢oncem for a peric>J of at kasi I*Elve TrAthen the Slatements ar8 autknri5ed for Issue.
Televant sacb￿S of this retKMt.
P8g8 7

SHINE LWCOLNSHIRE
IND&OENDENT AUDr￿R8. REPORT TO THE MEMBERS OF SHINE LWCOLNSHIRE ICON71NUEOI
Nrformation comrrn8s the ¥iftymath)n in tha Annual Rekwt 0th8r than th8 finantial
Stat8m8nts our Audrtry8' Rerxxt thefW)n. Trnstg85 are re4￿n5th for th8 othor Info￿8br￿ contained
ithin lh8 Annual R8wrl. Our OFMnK)n on ¥lalemvts not cover lh8 Oth8r informalK)n and,
except to the extant othorvth eXFI￿ty stated in wr repryL we express any lomi ol assLwanc& cortlu%4)n
thereon. Our resp￿s&￿1ty i8 to re&J the olher #)l(*maip)n ￿. in do1￿ so. r¥>￿Iler the othef
inforrnalion IJ malerialty irKon8K*¢nt thilh the fiwKiol Jt•temerts or I￿r kTh)wkdge Obtai￿ in the WJTae of tho
JdiL or olhoThMse appe￿5 lo be materraly rnisstaled. If wjenbfy such material KKc*)sistencK8S or 8pp8rent
material misstalemenls. ar* re4uK￿l to ￿et￿lre lh￿ gNes iise to a mBtenal m15Statement In the
financi& stolomcnts thc*mtscfvcs. W. bttscd on Iho %SYJrk v40 hoye porfvm¢d, %%Yt ¢ondudo thot Iht*re i# o motthal
m159tatement c4 thls cth8r Infr*maUcffl, ¥n ar• r•¥Thl * r•F#yl f•x
Matt•rn on whl¢h w• v• r•qUIr￿ tts i•port by •xwlk)n
We have lo reixxt in respect ol the mattws *there Ihe char￿88 (Act￿nts aThl Rgports
Regulat￿ 2C#)8 r8quir8s ￿ to ret*yt to pi rf. wnhx..
stat•m•nts'. or
ufficlent acc(Junting ry)t kept: ¢y
th• fThn¢kl $tstement5 ar¢ not ￿ awmgnt ￿TIh a¢countiThJ rwd$ r¢tLrnI:
we have f￿1 rect￿e1 al Ihe inf¢ym8lkJ) èxOanations ￿ rtquwe Ic* audil.
R••pon•lbllltl•s ol trust•
As Ox￿81n￿ fvly m Ihe Truslees, Ststernert. thg Trusts95 affj resFonsiLqe I￿ the
preparation of the financd statements gve a aThJ lair such intemal control as the
M￿Statement. %4thether due to Irwa or err¢y.
In preparing t￿ finantial statwltewts. ts Trugleey are for asse￿ry Ihe 8blty to continu8
as 8 gory C(￿￿rn, di5ck)sing, as aprAr2ble. matters relaw to conran arml usiThJ Ihe ping concern
r68listic aKematNe bjl lo do so.
Page 6

SHP4E UNCOU4SH
WDCPENDENT Auomxitr REPORT TO THE MEIIJBER8 OF SHINE L*•COLNSHIRE {¢ONTINUEOI
Audnor¥' rosponslblltl•s for #udlt olth• flnan¢W st*•m*ts
We have been ap￿nt￿ as audbtr* undèr 145 of the 2011 ald Ipwi kn aC￿rdar￿ wt
th8 Act and rdevant regulal*)ns made ry hawg 8ff￿t Ihw8undw.
materi81 Misslatem￿l. ￿ther dtse ￿ fravd ￿ errw. al￿ to an AudilLYS' Rèport Ihal indudes
¢yinion. Rèasonable assur8r￿ 15 a high 18vel of assur￿, is not 8 guarantéè that an audit conducled in
aCC￿￿anCe wth ISA5 IUKI *71 a mater￿1 mtsstata￿t when rt extsts. ML85latern￿ts can 8n58
frc*n fraud ￿ eThor and are Gonsthr8d matsnal rf, in tho awegats. ttw cthdd rea5cwbty
•xpecled to influencè Ihe e¢ryM)m￿ der￿k)n5 ol usws tak•n on lh• basls of Ihese firwKlal slatements.
in linè I￿1 cwjr r•swisiblths. (Kjttined 8bgv8, to deteLt rnatend M￿S*ateMents in r8SPgd of irr8guLqribes.
Including fraud. Tts eklent to our pTL￿]uTeS are L*paL48 of d8tecling I￿0gUL4y￿s5. Induaing frau¢J
detaI￿d b8kn¥".
the •roagement Partner ensured Ihat Its er¥J8gement team c(*cb¥ety h8d the aPPTOFth ￿Mr￿ICe,
capabilits'e5 and Skills lo ￿enI￿rY ie(xy)ise n¢ma(x)mr*8n¢e ¥tsilh appl￿ble 8ThJ reyul8iw$.
Wa K18ntffj￿d the aThJ regulath)ns apF*able to lh8 compary Ilwwgh di6¢￿1¢￿￿ wth dwecicws ond
(Ahèr managemenl. and fr(ffj cxw 0￿MerCAal kThy#oJge and eX￿￿nCe oflhe charity 8Dd seth in
t*thlch rf operntas;
the financd Sta￿m￿nts c¥ wr*icrt of the cunpwy. tr)ckn1ing SCKIP 2015 IFRS 1021
we a860B8ed Ihg $xl•rtI ¢f￿m￿lianC4 with lh• laws *)d t•gLtslity18 id•ntiri•d Abov& Ihrw9h
enquin•s of managomont w￿￿￿8￿e.. aThJ
tiIEd lawB and re￿￿tK￿ comrnuntst8d Mthin Ihe aLKlit taom Mgu￿4￿) thè t•8m
r•mAln8d to Instar￿5 of nOr￿[￿nCe Ihe aL*J
We assessed Ihe susceptiblity ol The fmmal Slateme￿ to materknl mlsststemert WKauding
ci)lainiThJ an lmde￿ndWYj ol Irwd occur. by.
makin9 enquirws ol manwent as to them ¥MS SUS￿10 fraud. th64r
re9ulat*sns.
tests¢ journal entrE5 to identityunu5ual tsan5aciNJi5.
Note 2 wer8 IndKaNe of wtenba b￿$." and
tnvesthJakn1 th& ralh)nal& spJnrfKanl cr urMJsual transaGticr6.
Page 9

SHINE LWCOLNSHRE
INDEPENDE14T AUDrroRS' REPORT TO THE MEIIJBERS OF SHINE LINCOLNSHIRE ICONTINUEOI
Iii rtX5wri¥¥ lo th wtsk of i[try￿liE¥ **h pw￿XIU[¥¥
ich indud8d, Imit&l 10."
financkpl ststernent dthures lo uvmleth.ng dwmanlalk)n',
are inherent kntstKffis in ￿r aLth"I vr￿J￿￿$ descri￿ abov8. Th8 more removed Ihal 18Ws and
reg￿8t￿l￿5 8r8 frryn fmarKAal lranwti￿3. th8 18&4 Iik8ty rt Ih81 b8come avrar& irf nOn￿mphanCe.
Jrlitino qtAndArrtg limrl thp. smjrtit ￿r￿li1r￿4 tn IdAntrfy nnn*ANxr￿￿ntrTr. wilh laws and rpuulatitY)%
any.
A (urther descnrrtth ol cwr re8PCrfbsiblitw lor ts 8uthi oi fv fwwrval stst8m•nts is k¢8tsd on Ihe Fi18ncial
cou￿•r$ •L'
' lti•s. Ths d86u¥IIKffi I￿rn$ part ol our
Auditcrt, Re￿)rt.
of our r•port
ThB rewrf IB m8do sow to IM Irust•8s, as a W. kn ￿c￿rda￿ *4th Parl 4 Ch81itr•S
lAC￿nts and Rep￿8} Regulat￿5 2CQ8. Our 8udit w)rk has been uThJ8rtak￿ 90 thal mvJht Slate to tho
chantys lrnsl*$ Ihose mattws ** are required lo stsl? lo theffl In an AudrtlW4' fr)r nthftr piJrpM8.
To the fullosl extert ptrmlmed by L7w. ¢kJ accept or 85sum¥ re$F￿￿￿ty lo an￿ othor than tho ¢harity
*J tt¥ as a bt#*. lty w a￿lit lor thi8 re￿ or f￿ the hgve lrymwj.
Str••ts Audli LLP
Tower House
Luey TovAr Slrn•t
LN1 1XW
08t•: 2910912023
Streets AJArt LLP we eh*le lo acta8 in tenn8 ol $￿ti￿1 1212 ofthg CcKnpan*s A¢t 20Cfj.
Page 10

SHWE L￿cOLmSHI1E
STATEIIENT OF FNANCIAL ACTivrriES
FOR THE YEAR ENDED 31 MARCH 2Q23
Totsl
d#
Total
fijnds
2022
lund$
2023
ot•
In¢om• ttom:
373,931
332,949
608,442
Totsl Sneon
373,931
332,949
706.880
608,442
Ewndilur• M:
Rol￿r￿j furKJs
Chartt8L48
2,898
330.171
713,529
Totsl •xp•ndltur•
334.762
724,968
368,378
N•1 mo¥•rMnt In lund*
39,1&1
157.257)
110.0881
240.064
R•conclllallon of fvnd•:
Totsl funds br(wht fc¥wwd
N•t movomgnt *i luThJs
152.n1
{5735n
301912
{1&0881
61838
240,064
39.1
T¢)tsl lund• caffl•d fon¥•rd
190,350
285.814
303.902
Tl* not•s ￿ paps 14 10 28 fonn pwt of Ihese fl￿￿￿181 sIalem￿.
Pag811

SHTrIE UNCOLHSH•IE
BALANCE SHE
8 AT 31 MARCH 2023
2023
202:
Flx•d •M•¢¥
Debtc
Cash at bank and kn hwKI
10
261670
278.977
346274
312.783
Lre¢Jrtm'. tslknJ ¢kn wrthin o
11
(8,881)
285.814
303,902
28S.814
303.￿2
14•t •M•ts •x¢knlSw p•n•lon ••••t
205.814
303.902
T¢)tsl n•t ••••¢•
285,B14
X13,902
Ch•rfty lund•
Restrlcted luTh1s
12
12
190.350
151.181
152, 721
T*￿*1 f¥nd•
295.014
309,902
J*no* B Earnshaw
Chair
D8le: 8 2W23
Pag8 12

SHtyIE LWCOLNSHRE
STATEIAENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MIRCH 2023
2023
2022
Cw4h Ilo• *tlktltl*
Net ca¥h used kn i)￿ra￿.￿ actsw.bes
116.308)
218,392
(5.682)
N•t ¢••h pro¥ld•d byl(u••d In) In¥Mtlng aGtl¥lll••
15.6821
Cuh fvom fin￿￿￿9 act1¥
Ch•ng• In cuh and ¢Mh •qulMl•nts In th•
116,3001
278,978
212,710
66,288
Ctth *nd ¢a•h 4gulv•l•nts •1 th• •nd ol th• >•¥
202,670
274978
not•s on pagts 14 to 28 lomi m cl lh￿ finwKlal slat•m•its
Page 13

SHWE UNCOLKryH•iE
NOTES TO THE FINANCIAL STATEMEIITS
FOR THE YEAR ENDED 31 MARCH 2023
Shine Lincohshire is a dwiity. regBtered in E￿9￿d wyl Wab88. number 1175616.
The prircwal c*)ie¢t of the Charty is lo *d li th• rthf d sh*noss a)d prnse(vakn ol hoath of paco
th mental hedth wokns.
At£t￿ntIng palicl••
Th8 finanoal sIBt8mwhts lJ88n [X8par￿1 in thg SORP IFRS 1021 .
Accounts'ng and RepKKtkng by Chanties.. Staternent d Recommended Practs'ce a￿lCable to charit185
p￿panr#j tl*ir acc￿￿￿ in wilh ts Fwnc181 Rekvb"r#J StWKlaryl a￿Kat4e ￿ the UK
•no H8wtJk ol Irgland IU21 (ellecl￿ 1 January 2UIYI. Ihe Ke[myts￿ blan(JarO
appkabb& in the UK aThJ R•wtAK ol IFRS 1021 tho chari￿ 2011.
Thtr finan081 slalern¥nts have ￿Par￿1 Iv givv a Iwuu 4ind furi. and hav¥ d¥part￿j from
the Chanties (Accounts ReF(rftsl Regulalws XQ8 to ts extenl required to prov*J8 a Inje
•nd farf vi￿. This deF•rtur8 h88 Thrjved frAovA'r¥J ts Chall￿5 SORP IFRS 1021 publshed in
Odt4>or 2019 rnthor Ihon tho aThl Rewtirg ty Chwibos.. Slatemenl ol Rocc￿Mend￿l
shi￿ Lln¢olnshlrt meets th• ol a pu¢4K benefit ￿ts'ty undef FRS 102. Assets and Nabl￿￿*$
are 4nlllalty roclyjn￿ ai h*tLYt41 cost ¢x transact¥￿ Val￿ otheThm ststed In the relevant
countin9
2.2 Incom•
Grants are irtkKled in the Slaternent of FwwK4d Acbwties a receivaN8 basu8. Thfr balance of
)cc*n• rec8Th8d for sp8cific bul not •xwJed duilng th• ¢s shovm In th* rg16vant
frjnds Balar￿ Sl* Where w)me Is rew¥ed in of gntitknent ol rewpt, it¥
reWilb￿ is doferr•d oThJ Ind￿je¢ in cre(h'tys OB dgfwr•J irKTh. w￿re ents'tsgrnent occ¥rs
bèiore income is receNed. Ihe i￿A¥ne rn *￿￿a.
13 Exp•ndltu
10 8 tlmol party. it 15 ￿￿oi￿ ihai 8 transler of benefts *il be rewired in seillement and
Ihv afflount of Con be fflea&uied rqliaL4y. its by ￿lI¥•1Y. Tl* w¥ib
of each acw are made yp of ts tcrt81 d di￿ costs arKI shaThl (x)&ts. induding Suprth costs
vow in undertakiNJ each acw. Dwed costs atritNJtrAt49 to 8 5w¥JI8 8cb.wty ère &1k)Ca￿ dir8C
lo IhW activrty. Shared costs vthich cMhbute to more Ihan ore actiffj and support costs wthich are
rM)t 8ttnt￿t3t4e lo a swe actmty apwlvmd bèi*Yen thosè actsvibes ¢J) a basis COftSiSient
the usè of re50ufLYS. Centra 51aN C￿1$ are 4kvled (ffl the baw ol time WL and depwatKJn
Expenditure on Ta￿1￿￿ furK15 *1 exr*ThJiNJre inirr•J by ￿ ¢harMy lo ralse fiJThts Its
chants￿8 purpxes and Ir￿udeS cc8ts of 81 fiJThJr813K*3 e¥ents arxj nr￿cha￿atle tsjlng.
Pagg14

SHIYE L•ICOLNSH
IIOTES TO THE FINw4Cl￿ STATEMENT8
FOR THE YEAR Etr4DEO 31 MARCH 2023
Al expeThl*JJre in¢hJspK VAT.
2.5 Ca•h •t b•nk In hwd
C88h at bonk In hwvj •*J ¥lKrf14emi hw*dy Ikwhj Invostm•nts wllh a maturty
lfj Ll•blltl•• and provknlon•
Liqt4I'ti•s r•coJnls•d when 0￿￿3￿￿ at th• Sknet date os a resLIt of • pJJt
ev8nL rt is th81 a transl•r ts*)•fit wil b• raq￿r•d In setu•M￿, and lh8 amount
L￿bAlts8$ 8r8 iwn*8d at tho amwnt that tho chwty anticipatss rt ￿ pay to settl8 the d8trt or th8
Provtsi￿ a￿ measured al fv t*st oslmnalo of Ihe amwnts Toquirwj to settle tho oNtrJal*)n. w￿)re
the effqct ol tha tim• of monèy ¢s ma18￿. thg Mis1￿ is based th& w•s*it valu8 of thos
aM￿nts. discounted at ts pTrlax th'wjunl that refleds the r￿kS lo tho knptmlty. TF
urnW￿lng ol the di8wJnt is recLwised m the Stalernenl ol FinancKql 85 a finance r￿st.
17 Flnand•l Instrum•
Th• clwty has f•wKial assets arKI lsfits*bes of a that g￿lIty a$ bas￿ Ih•)cial
in51nThents. Bas￿ Instrumenls are recojnryed at value arKJ subwuenuy
rneasured al their setllement vakje the excetrtKJn ol bank hxns whith •rg subsequenty
Z8 Fund •¢￿1Th11n9
purF¢)ses.
or which ha¥e teen raised by the thaity for Pa￿"¢U￿r wrFwes. The of rak%￿g arwj
adrnin151erwwJ SiKh fuThJs are c*atged against the speok l￿d. Tr aim and use of eath restriL*ed
fund 1$ set tn Ihe notes to the fm8rti91 statements.
Pa98 15

SHINE UNCOLNSHIIE
IIOTES TO THE FINAI4M STATeMENTS
FOR TME YEAR ENDED 31 IIARCH 20
Tot41
lund•
2023
Total
fimds
2022
funds
2023
fund•
2023
5,378
327.571
S,378
701.502
3.938
602,454
Grants
373.931
Total 2Q23
373,931
332.949
706.880
608,442
2022
271,8XI
3M592
f￿.442
Exp•ndllUrn on rnlslng lund•
Co•1• of raknlng volunlwy Inwn•
T¢)tsl
fvnd•
2023
fvnd•
2023
fund•
2023
2022
4,591
6,848
2.898
Tolal 2022
2,302
596
Pagg 16

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Sunwnwy by lund typo
R•strl¢t•d Unmtrkt•d
h•nd•
nd•
T¢*al
2023
2023
2023
2022
CharitsL4e Acthths
3J),171
383.350
713.529
365,480
Total 2022
120.669
244.811
Ar￿4￿19 of •xp•ndltur• by •ctMI
Total
Tot
2023
202J
2022
CharitsN• A￿1￿1•$
584.715
128,754
713.529
365,480
Tc¢￿2022
251,524
113.956
365.480
*ly•h ofdk•rt ¢o•l•
TntAI
fvnds
2022
fwd$
2023
2023
584,775
5B4T15
251.524
pa￿17

SHWE LIMCOLllSHItE
NOT&8 TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Andysis of Support co•ts
Charltabl•
Athl¢
2023
Total
lund
2023
2022
&68?
21. 195
12,556
1,205
38,710
7.737
11,224
188
10,547
4,912
TraithJ Costs
Rent
Prnmiq•s In$￿anc*
18.3C
20,664
1.919
39.756
18,31)6
1.91•
3•.756
Accountarw Fo98
Profe&8•￿￿ Fee8
manag￿￿tt F￿¥
other &JppY)rt Casty
36.e06
7.303
7.303
Totsl 2023
128.754
128.754
It3.956
arvj rgstrlct8d •xp*ThJibJrn.
2023
2022
ees payabl8 10 ine c*anyB of tho ciiwW8
In told. gmmarth cosls amC￿thI to £19,149 (2￿. £19.1491.
Page18

SHINE LWCOLNSHRE
MOTES TO THE FIN*￿¢￿￿ STATEIAENTS
FOR THE YEAR ENDED 31 IIARCH 2023
2022
234.892
12,547
4,085
S￿181 security
17.987
s84.ns
251.524
During the ￿ar erKIBd 31 >)22. ts Lli* wrt8red lo cw thent agre￿￿nI fL¥ 8 gr
2023
2032
28
The totsl fernuw8t¥￿ PO￿ to key mrngmgrt to £1fy).162 12022.'£82,9381
Trn•t••*' fwnun•rallon •nd •xp•nwJ
the Tn￿tte$ r¢ceiv¢d ￿Y rwuwlv)n ty alhar (2022. £NILI.
C￿lIr￿j Ihe 8rMknI 31 2023. Th) Tr￿ eXpw￿$ t*en (2022. £NIU.
Pa98 19

SHINE UNCOLNSHRE
NOTES TO THE FIPIANCIAL STATEMENTS
FOR THE YEAR ENDED 31 IIARCH 2023
10. D•blovs
2023
2022
I￿# within yo•r
rmde debtLYS
PI¥wiyTibWbW yrKI
79.874
4730
31,516
2.Z90
8S.604
11. Cr•dltor•: *Jnounty wlthln ¢)n• y
2023
2022
Trad8
1, 778
24
1.424
4655
ol￿r tamatic￿ aThl 8oraal s•
Other crndrttys
22.059
39,501
62.460
8,881
Page 20

SHWE L•4COLNSHIIE
140TES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDEO 31 MARCH 2023
11 Slat•m•rt offvnd•
8d•ne• at
31 March
2023
Balan￿ at 1
Aprll 2022 Exp•hdltur•
Unr••tvlet•d
152.721
332.949
1390.206)
95.404
RMtrlcl•d lund•
Pw Supwt
Cthid Peer sw￿rIWI>￿eT
147311$
282,843
30.157
00,931
1254F12)
124,913)
154,2771
174476
$244
10,030
1976
371931
134762)
190,350
Total ol fvnd•
303.902
706.8
1724.9601
285.814
Unr••trSctad lunds
The yeneral funds re(Ke8•* Iho tharity •r• rnt ttsslgnated perbrwknr
Th• granl T￿l¥0d from PSV4 Iho oMr*yJTn￿t of pw SUFPY¢ thers b $uwAI IIK)J• *ith
mer41al 1*81th issv85. Th8 unswit of £147.205 rdats"rvJ to th8 2022 w88 ￿￿trIct￿j by the
lurthr aft*r the kbll be trarBfewr￿I kn unreslrided fuwkls in the yèar e￿Ied 31
March 2024. Thls be rfr#J IwKed by MBtees a desiwatwj fund ￿ b8 created.
Commuimty Conn•ctorn
Pag8 21

SHINE LWCOLNSHRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
12. Slat•m•nt of fvnd• l¢ontlnu•dl
Statement of funds- prlor y
8&18ncè 8t
31 March
2022
l Aw# 2021 In¢¢JTh Expndllwp
33&592
1247. 709J
152. 721
RMtrlel•d lund•
Poer Suptyjrt W¢)ther
CLNnmunity C￿[￿CtorS
252.5
18.959
(105,6951
(14.974J
147,205
3,976
271.8
(120,0091
151. 181
Total of fvnd•
63,838 608.442
(368.3781
303,K12
13. Summ•ry of lund•
Surnmiry olfund•" ¢urY•nt ywr
84¥nc• •¢
31 M•r¢h
2023
B*lane• *t 1
Awll 2022 hKom• Exp￿ld￿r*
G8n8￿1 fvnd
1S2.721
1$1.181
332.949
373,931
{390,2061
1334,762)
95,464
190,350
3ts3.902
706.800
(724,9681
285,814
Page 22

SH•4E LWCOLI&8HIiE
NOTES TO THE FINANCLAL STATEMENTS
FOR THE YEAR ENOED 31 MARCH 2023
fl Sunw of lund• (cothu•dl
SunMMry of lunds. prlor y••r
881&nce 8t
31 Alarch
Z022
Gthmrsl funds
Reslrktsj lu
63.838 ￿.59?
271,850
(247.709)
(120.669)
152.721
151,187
63,838 608,442
1368,378J
J03,902
Pag8 23

SHIP4E LWICOLNSHRE
NOTES TO THE FINWICIAL STATEMENTS
FOR THE YEAR ENDED 31 IIARCH 2023
Analysls ot n•t aM•ts b•tw••n fund• *eurYMt >•*r
Total
funds
2023
fvTrd8
2023
lund¥
2023
Curnnt assets
190.3YJ
157.924
162.4eOI
348.274
{62.4601
Creditors ¥￿thin w spar
Totsl
190.350
285.814
Tolal
fimds
2022
sknjds
2022
2W22
Curranl 8s$81s
Cffjdrtors T•rithin (rn
151, 181
I61,￿2
18.881)
312,783
f8.881)
Tot*1
151. 181
IS2,721
303,902
1& R•¢0￿1111110n of n•t n￿¥•M•￿t In funds to Mt ca•h Ilw from op•rallry •ctl¥ll
2023
2022
Nel NK(xnelgxF*Tr*ture fry th? per Slatgmwrf of FinwK4
Activiti8sl
{18,088)
240,t764
AdJu•tm•nts for.
O•procialKrfb tharge•
IwJease in debiors
4602
(32,515?
&161
151,798)
570
116.3081
218.392
Page 24

SHWE UNCOLIISHIIE
NOTES TO THE FIN*I4CIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
16. Anal￿￿ 01¢￿h •nd •qulv4•thts
2023
2022
Cash ift haThl
262.070
278,978
TO1￿ ￿•h and C￿ •qul¥*nl•
278.978
17. An*•kn ofch•n9•s In n•t d•bt
At 1 *4)rll
2022 C*•h flow•
At 31 March
2023
Cash #l bank in h8Th1
278,977
116,3071
262,670
27•,•TT
261670
Al 31 Marc* 2Wd3 the chorfty h&1 m*• fvtur• mknlnK*Yt 1•88t Pa￿￿￿nts nor
2023
2022
Not latw ItAn 1 >*
20.710
7.880
Page 25

NOTES TO THE F1P4￿c1AL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
2023
2022
7.950
7.3
Jame5 Ewnshaw. tnJste8 ts Shth• UrKAiknshtr•, eonsLlthrty s•Nk•$ to Shlne Llncdnshire
durirbj the ￿ar as atty)ve. These Iransxth o)r•JLthJ an ams b9$1$ 8nd 01
¢¢￿dude£l tr*lore his apwntment as trusleo.
Thern b*) rk) (thr rdated pa￿lT￿sKIN￿ rewr&J to SORP 2015 durtng
erthj 31 Math 2023 or 31 Math 2022.
Pa￿ 26