Charity number.. 1175616 SHINE LINCOLNSHIRE TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 SHINE LINCOLNSHIRE CONTENTS Page Rgf•ran¢8 and Adminlstrntiva D8tall$ of tho Charity. its Tru$tso$ and Advisors Trustees. Report Twsts¢s' R•spon$Ibllltl￿ Ststsment Independent Auditors. Rgport on the Financial Statements Statsmènt of Flnan¢lal Actlvltl 10-13 14 Balance Sh88t Statsment of Cash Flows 16 Not•8 to th• Flnanclal Statsments 17-31 SHINE LINCOLNSHIRE REFERENCE ANO ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2024 Tw$t¢¢$ Stacey A Gillott (resigned 26 February 20241 Paul A Jackman. Vjce Chair James B Eamshaw, Chair Damian P Froggatt (resigned 19 February 20241 Sally Emerton (appointed 1 September 20231 Rachel Redgrave lapF)ointed 8 August 20231 Blake Caldwell lapt)oinled 3 April 20231 Sean Brennan (appointed 20 June 2023, res￿rted 17 April 20241 Charity roglstsred number 1175616 Prlnclpal offico 7 Bull Ring Horncastle Lincolnshire LN9 5HX Indepondont audltors Streets Audit LLP TO￿tr House Lucy TowEr Street Lincoln LN1 1XW Page 1 SHINE LINCOLNSHIRE TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 The Trustees present their annual ￿port together the audited financial slalements of the charity for the year 1 April 2023 10 31 March 2024. Objectives and activities a. Policies and objectives Shine Lincolnshire believes everyone deserves a lrfe of value. enabling them to Shine. We work lo achieve this by working Closely communrtie$ across ￿'n¢01nshl￿ to create. ¢onne¢t. and deliver services that are accessible to all. suppO￿.ng personal choice.. and offering Opportun￿'eS that promote posits've heath & wellbeing Shine Lincolnshire was established In 2011, followng an event called 'Great Expectations, which was organised where mental health organisalions across Lincolnshire came together to see vkn31 they wanted, how they could help and what they Could contribute lo a new organisalion. Many of the organisalions wanted more coll8borats.ve working and a nefv￿rk of services available and from this. Shine was created. Since 2011 we have continued to grow and expand, cementing ourselves as a leading infrastructure support organisalion in Lincolnshire. working to support individuals and community or9anisalions lar9e and small. We have been resilient to change and have seen rapid expansion, working wthin the health and wellbeing sphere for bc>lh adults and children. Our dedicated team of over 30 stsff are responsive lo change and ensure we are able to grow and develop %thile maintaining Shine's mission of delivering services that are accessible lo all al the heart of evewhing we do. Our mission is to work wth individuals of all ages across Lincolnshire to ensure acces5 to opportunities that ptssilively impact their mental wellbeing. We work to eonlribule lo the mental health and wellbeing agenda and are committed lo working in partnership wth other agencies lo share expertise. skills and ￿sOUrceS wlhin the context of personalisalion. Developing Shine Lincolnshi￿ as a key player in the planning. development and delivery of ¢ommunity support services wthin the ¢ontext of the Community Mental Health Transformation Programme and care closer to home strategy and wiihin the broader context of mental health, dementia. learning disability and autism services. Throughout 2023124 We have delivered a range of serwces lo ensure we are able lo achieve this. including.. Grant adminislralion. Peer Support. Infomialion sharing. Infrastructure support and Training and Development. Through all our programmes ol work. we engage the publi¢, organisations and $takeholder$ lo drive change and strive to continually improve the health and wellbeing of our county. Trustees have paid due regard to the guidance provided by the ch8rTty ccthmission regarding public benefit. b. Maln actlvltl8s undertaken to fUrt￿r tho charftys purposK for thg publlc bonofft To provide a network of people and organisations vthich can help lo connect people and organisalions wlh the serwces and support that wll most effectively meet their needs and enhance their lives. Page 2 SHINE LINCOLNSHIRE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 A¢hl•vem•nts and ￿rf0MlanC& a. Main achievements of the charity 2023124 08livè & Achi8v•monts Grant Administration: On Behalf of Lincolnshire County Council {LCC) and Lincolnshire Integrated Care Board IICBI we administer ftjnding that allows k)¢al communty support to grow and thrive. Working in ¢ollaborab'on wlh LCC and the ICB. Shine works to idenb'fy organisations wth intsmate knovAedge of their ¢ommunits'es to acces$ the funds. This allows these organisations to provide vital community based mental health interventions and prevent crisis escalations. The approach not only empowers communities but also fosters greater community cohesion and resilience. Acros5 the 2023124 financial year. we successfully launched and administered The Mental Health and Wellbeing Community Investment Fund and The Suicide Prevention Investment Fund. The Mental Health & Wellbeing Community Investment Fund wras launched as part of the Community Mentsl Health Transformation Programme. The fund aimed to.. Support the gra￿h and innovation of VFCSE organisations lo benefit those with mental health or wellbeing needs. Help smaller grassroots organisations test innovab.ve ideas based on local needs. Foster the gr0￿h and sustsinabilrty of partner tyganisats.ons for a Mentsl Health. Dementia, Learning disability, and Aulism-informed society. Ensure funding aligneil with clear obj'ectives, demonstraled impact. and avoided duplicating other funding sources. The fund was divided into two parts." Innovation and Sustainability. The Sustainability Fund to provide a project ilh funding lor 3 years. Whilst the Innovation fund offe￿d sMal￿r grants for up lo 12 months lo pilot new ideas, wth the potential lo progress and apply for the Sustsinability fvnd in the future. During 2023124, 20 Sustainabilrty projects were funded, providing SUPPOrt to 1187 beneficiaries with an average award of £9,499.95. Whilst 41 projects were funded, supporting 5303 beneficiaries with an average award of £22.602.51. Followng on from the success of previous years ¥￿ have also adMiniste￿d a fvrther wave of Suicide Prevention Investment Funding. The vision is to recognise and support the aim that Lincolnshire is a place where suicide is not considered as an option and people wll continue to have hope. This Programme 15 not age or gender specific and had a focus on supporting people 18+ and being innovative and creative wth ideas and developments that promote heaf(hy lrfestyles. reduces setf-harm. suicides. and rai5e5 awareness. Throughout the year 9 projects were funded supporting 1049 beneficiaries with an average award of £11.138.44. Our Support & Engagement Team have worked to support all 70 projects vkno have ac￿SSed the variou$ funding streams ensuring both the organisations and projects thrived. Training and Development: Throughout the year, our Training and Development Team has worked across Lincolnshire to deliver training that enhances understanding of wellbeing. equips individuals and communib'es to support each other, and promotes positive wellbeing. Our courses included offerings from Mental Health First Aid England IMHFAEI, such as Mental Heatth First Aid. Mental Heatth First Aid Refresher. Mentsl Heath Awareness. Mental Health Skills for Managers, and Mental Health Champion training. Addrtionally. we introduced Suicide First Aid through the National Centre for Suicide P￿ventIon. Educats"on. and Training INCSPETI. We have also worked to provide a range of Adult and Paediatric Physical First courses accredited by Qualsafe Awards. Across the year we have worked tirelessly to deliver training across the county and have trained individuals across 64 courses across 5 sectors. A total of 64 Courses have been delivered. Page 3 SHINE LINCOLNSHIRE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 A¢hl•vem•nts and ￿rf0MlanC0 Icontlnuod) In addrtion lo our stsndard delivery during the past year. Shine have had the privilege to have delivered our Course from the National Centre for Suicide Preventson Education and Training. INCSPETI through funding from Lincolnshire County Council. The course is a on￿aY face to face training session to a targeted Children and Young People's ICYPI workforce within Education Isecondary Schools), Heath and Social Care. Each session leaching the theory and practice of suicide intervention skills that can be applied In any professional or personal selling. This is such a vital addib.on lo the tool krtlkn0¥￿edge of those who support CYP who are vulnerable lo suicide. 11 has been fantastic lo see the difference the course is making lo those Yh)o work with our most vulnerable. P••r Support: Mental Heatth Peer Support Workers {PSW's) give support. Companionship and encouragement lo people experiencing mental health difficulties. A qualty that makes them stsnd out from other staff is that PSW'S draw tJire¢tly on their own lived experiences of mental hearth diffi¢uth'es of Caring for someone else who is experiencing such difficulties and 'their skill in using Iheir own experience to work collaboratively with someone facing similar Mental health difficulties, is a unique one. (The Competence Framework for Mental Health Peer Support Worker5, NHS Health Education England (October 202011. Shine Lincolnshire is fortunate to employ 15 Peer Support Workers across the County. ea¢h bringing unique skills lo support the community. Together throughout the year they have positwely impacted the INes of over 200 Indiwduals. Worklng Wlth Chlldrnn and Young People: In late 2023, Shine Lincolnshire broadened ils mission lo support everyone in leading a life of value, regardless of age. We initiated efforts lo assist Children and young people across Lincolnshire and promote positive mental health and wellbeing. This work has included collaborating *ilh slalulory partners such as Lincolnshire County Council ILCCI and Lincolnshire Partnership NHS Foundation Trust ILPFTI lo review and drive changes in hildren's services, map current provisions across the ￿unty, and take a hands-on approach lo supporbng the youth of our community. Our most significant project supporting this new aim was a collaboration Wright Way Sports and Benjamin Adlard Primary School. located in one of the most deprived areas of Lincolnshi￿ and the country the southwest ward of Gainsborough. Together. we launched The Tuesday Night Youth Club. a free. inclusive program open lo all children, regardless of their school affiliation. The Tuesday Night Youth Club is designed to be a safe and inviting space. with sessions led by Ihe attendees based on their interests. Activities range from ball 5POrts on the MUGA and 50ft ball games indoors to creative pursuit5 like drawng, painting, colouring, and playing board games. Since ils inception on January 23. 2024. the Group has grovm signfficanlly. By the end of the finan¢ial year, we welcomed 84 unique Attendees. tolalling 225 visits. In addition to our efforts in Gainsborough. have been ath'vely engaging wrth yOLrth across Lincolnshire. We hosted a Christmas party for children in Skegness in partnership with Plarform Housing and The Storehouse Church, bringing fe51ive cheer to the community. Furthermore, Bert {our organi5alion mascoll made seven school V1511s dunng the 2023124 period. spreading joy and providing valuable Infotmation on health and wellbeing in a fun and engaging way. Community Engagemont: Al Shine, our primary focus 15 on the people of ￿.￿c01￿5hIre. Prowding county-wde 5UPPOrt while connecting wlh Communities on a personal level are fundamentsl to achieving our goa15. Undetstanding the unique chara¢terisli¢s of each Community and indiwdual. we engage through Iliverse methods including social media platforms and email newsletters, distribubng printed magazines across key community hubs. and actively participating in local events. Thiough this individualised approach, we are able to deliver tailored support that Page 4 SHINE LINCOLNSHIRE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 A¢hl•vem•nts and ￿rf0MlanC0 Icontlnuod) resonates with each community. Our community based, quarterly Shine Connect magazine saw expansion from 32 pages to 64 pages this year wth a directory of over 400 local support services. The editions contained article submissions from staff, schoc*ls, the community organisations and individuals and contained advice, guidance, game5 and stones of hope. It became a wtsl lifeline for those in Lincolnshire are unable or unwilling lo access online resources and ￿MaInS something that has been * the core of Shine since our inception over 10 years ago. During 2023r24 ￿ distributed 20.000 physic4 copies in a¢J¢Jilion to wder digital circulation. Connecting wth communitses, professionals, schools. and individuals is crucial to our mission. For this reason, Our dedicated staff team travels across Lincolnshire. actively participab.ng In variou5 events. In the 2023124 period, this encompassed 39 conferences. Communrty events. show5. and fairs. Beyond attending even15 organized by other organizations. also host our own events aimed at fostering connections knAthin Lincolnshire. This year, we organised 23 road $how and drop in events focused on supporting individuals with long Covid, addressing cru¢pl needs in our community. In a milestone achievement, we hosted our inaugural Celebrating our communities. event, attended by over 300 people working in the communty and voluntary sector, the event wa5 filled with performances. presentations. information and even featured an ice-cream vanl The day aimed to highlight OUT appreciation for the voluntsry org3nisab.ons dediealed lo enhancing health and wellbeing. 11 was our way of expressing gratrtvde lo those lifelessly support others wilhoul seeking recognition. Bort Hous•: In late 2023. after some careful considerats'on. Shine Lincolnshire decided lo move from managed office space lo our own premises in order lo find a space more suited to our mission and purpose by creab'ng a communal hub near the East coast that could perfomi a$ a place ol safety and $upport'. as a space for ¢ollaboralion, learning, and health and wellbeing advocacy.. as well as practicalty for the day-tt>day running of the charity. Premises were located in the centre of Horncastle. Following a 2-month refurbishment we were able to open 'Bert House welcoming and lunclional space adorned wth Shines value5 and Bert and his friends. Highlights include a free btsok library, public computer areas. large meeting rooms. pnvate 1-2-1 spa¢es wlh comfortable chairs. a pool table for gocializing, and friendly wall art featuring the charty's mascot. Bert. A creative touch was given to the bank vault. vthi¢h has been lumed into "Beryl's Bargain Vauli" charity shop. Since opening. Bert House has become a focal point of Horncastle, busljing with community activity. Support groups have formed, and various organizations have visited. We are excited to see how it wll continue to grow over in the year ahead. Communlty Conne¢torn: As part of mental heatth tran$fonmalion, Shine knn¢dnshire employ the Granlham and rural and Four counties Community Connectors along wrth the Community Connector Partnership lead ICCPLI. There are 18 community connectors working across Lincolnshire. including several vkno specifically cover the moTe rural areas. We are one of eight organisations that host the connector5. ensuring they are all well-embedded in their communities wlh the local connections and knovAedge that those organisab.ons bring. The CCPL works with each of these connectors to support them in their roles. Our workforco: Al Shine, our dedicated and passionate stsff are the driving force behind every achievement and positive impact we make in the community. Their unwavering commrtment. ¢reativrty, and hard work fom the foundation of our success. This report highlights not only the outcomes of our inibab'ves but also the Inc￿dible people who make il all possible. Our team's collective effort ensures that Shine continues to thrive and serve those in need, making a lasting difference in coundess lives. Throughout 2023124. Shine employed an average of 30 staff members working across the county to support, connect, and develop communiks. Without their hard work, Shine would not have achieved all that il did during the financial year. Page S SHINE LINCOLNSHIRE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Flnanclal r•vl a. Reserves policy The reserve$ are held in order to be rolled f¢)ward into future project$ or lo wnd down the Charity. Al 31 March 2024 the total reserves of the chanty amounted to £159,686 (2023.. £285,814). Shine Lincolnshire are working toward5 the optimum reserves value as per the Reserves Policy lo prepare the charity prior lo any luture reslru¢luring or dissolution. The reserves are reviewed annually by the board alongside the annual budget and the Reserves Policy is reviewed bi-annually to assure that il aligns lo the charities policy and financial obje¢tive$. The de$ired level of reserve$ has been calculated at approximately £200k 15 months running costs). The reserves at 31 March 2024 did not meet the policy but the board and management are committed lo en3urin9 that the ongoing acts"vib"es of the charity will lead to an accumulation of reserves lo this level. The charity's cash funds al the end of the year amounted lo £189,55412023'. £267,670) b. Prlnclpal rl8k8 and un¢•rtalntl•s The organisaty'on have an extenswe risk register which B regulaty updated and reviewed by Iru$tees and management. Rod Rl•k Cash funds wthin bank account exceeding £85.000 guarantee. Amb8r Rl8k Sector challenges in recruiting additional Trustees. Delayed payment on significant project5 OT contracts NHS Banded Salaries potential negabve impact on rK*n-banded salaried stsff morale and recruitment Public Mental Health- Increased demand. e. Prlnclpal fundln9 The charity is primarily grant funded to deliver services and ¢onlract$. Further details of the $ervi¢e$ and activities funded have been included in the frustees report. Stw¢tur•. governan¢9 and managemont a. Constitution Shine Lincolnshire is a registered charity. number 1175616. registered on 8 November 2017. and is consts'tuted under a CIO-Foundation. b. Mèthods of appoSntrxont or o18ctlon of Trustsos The management of the charrty is the responsibility of the Trustees who are elected and C￿0P1ed under the terms of the CIO- Foundation. Page 6 SHINE LINCOLNSHIRE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Stru¢tur•. gov•rnan¢e and manag•m•nt lcontlnuod) c. Organisational structurn and d￿lsion4￿aklng policies The Board of Trustees meet regularly lo discuss CIO strategy and overall perfomance with the day lo day operation of the CIO delegated to the Exe¢Lrtwe team. d. Policie5 adopted for tho induction and training of Trusteey In selecting individuals for the appointment as charty trustees, the charity trustees must have the relevant skills. kno￿edge and experience needed for the effectwe adMinistrat￿n and 9overnance of the CIO. e. Pay poll¢y for kgy managgment personn ExeeutTve team propose staff pay increase al the b'me of budget. this is bought lo the relevant Iruslee meeting and approve<1 by the board. For the execvlive team stsff pay is set by the trustees in line wlh proposed budget. The only deviation is our PSW conlra¢t where we have lo uplift in line wlh NHS banding. bul an assessment of Iruslees and executive look and monitor the implicalions of NHS Band increases. f. Flnanclal rS•k manag•m•nt The Trustees have assessed the major risks to vthich the charity is expc*sed, in particular those related lo the operations and finances of the charity. and are satisfied that systems and procedures are In place lo miligale exposure lo the major risks. Plans for futurn p•rlods As we reflect on the past year. we a￿ immensely proud of ￿8t Shine Lincolnshi￿ has achieved. Our dedicated team, supportive partners, and generous donors have all played vrtal roles in helping us reach our goals and make a meaningful difference in the lives of Ihose we serve. From launching new programmes lo expanding our reach, every step forward has been a testament to our collective effort and shared vision. We remain committed lo our mission of loslenng community, support. and advocacy. en5unng that every individual has the opportunity lo thrive. The future holds excib'ng possibilities for Shine Lincolnshire. As we continue lo grow and evolve, we are focused on expanding our programmes and services to reach even more people in need. Our plans include enhancing our community hub at Bert House, developing new iniiiatives to support mental health and well-being across the county, fostering stronger collaborations with organisations across Lincolnshire and beyond and continuing lo develop our Children and Young Persons support offer. With the continued support of our staff, volunteers, and donors. we are confident that Shine will continue lo shine brightly, making a lasting Impact for years lo come. Together. look forward lo a futu￿ filled wth hope. progress. and positive change. Members. liability The Members of the charity guarantee to ￿ntribUte an amount not ex¢eeding £1 to the assets of the charity in the event of winding up. Page 7 SHINE LINCOLNSHIRE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Dl$¢losure of Infomiatlon to audltoys Each of the persons who are Trustees at the time sthen this Trustees. Report Is approved has confirmed Ihal.. so far as that Trustee is aware, there is no relevant audit infomiation of which the charity's auditors are unaware. and that Trustee has taken all the steps that ought to have been taken as a Tnjstee in order to be aware of any relevant audit infom)alion and to estsblish that the chanvs au¢Yrtors are aware of that infomiation. Auditors The auditors. Streets Audit LLP. have indicated their ￿lIlIngnesS to continue in office. The designated Trusteeg wll propose a motion reappoinbn9 the auililors at a meeting of the Trustees. Approved by order of the members of the board of Trustees and signed on their behal Jam•$ B Eamshaw Dale.. 13 November 2024 Page 8 SHINE LINCOLNSHIRE STATEMENT OF TRUSTEES. RESPONSIBIUTIES FOR THE YEAR ENDED 31 MARCH 2024 The Trustees are responsible for preparing the Trustees, Report and the financial statements in ac¢ordance wlh applicable law and United Kingdom Accounting Standards (Unrted Kingdom Generally A¢¢epled Accounting Practice). The law applicable lo charities in England & Wales requires the Trustees to prepare financial stslements for each financial ￿lch give a true and fair view of the slate of affairs ol the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to.. select suitable accounting policies and then apply them consistentty., observe the method5 and principles of the charib.es SORP IFRS 1021., make jLJdgmenls anil accountsng estimates that afe reasonable and prudent., state whether applicable UK Accounting Standards {FRS 1021 have been followed. subject to any material departures disclosed and explained in the financial slalemenls". prepare the financial statements on the going concem basis unless it 1$ inappropriate to presume that the harrty wll continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose wth reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial siatements comply wth the Charities Act 2011, the Charity (Accounts and Reportsl Regulation5 2008 and the provisions of the ci¢> Foundation. They are a150 responsible for safeguarding the assets ol the charity and hence for taking reasonable steps for the prevention and detects'on of fraud and other irregularities. Approved by order ol the members of the board of Trustees on 13 November 2024 and signed on ils behalf by.. Jam•8 B Eam8haw Eme Page 9 SHINE LINCOLNSHIRE INDEPENDENT AUDITORS. REPORT TOTHE MEMBERS OF SHINE LINCOLNSHIRE Oplnlon We have audited the financial statements of Shine Lincolnshire Ithe 'chanty'l for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes. including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and Unrted Kingdom A¢¢ounb'ng Standards, including Financial Reporting Standard 102 'The Financial Reporb'ng Slandard aPpI￿able in the UK and Republic of Ireland. (United Kingdom Generally Accepted Accounbng Practice). The financial stslements have been prePa￿d in accordance Accounbng and Reporting by Charities preparing their accounts in accordance wth the Financial Reporting Standards applicable in the UK and Republic of Ireland IFRS 1021 in preference to the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been wthdrawn. This has been done in order f¢y the accounts to provvje a true and fair view in accordance wth the Generally Accepted Accounting Practice effe¢tive for reporting peri¢)d$ beginning on or after 1 January 2015. In our opinlon the financial stslements.. give a true and fair view of the stsle of the charivs affairs as at 31 March 2024 and of its incoming resources and application of resources for the year then ended,. have been properly prepared in accordance United kn'ngdom Generally Accepted Accounting Practice." anfj have been prepared in a¢cordan¢e wth the requirements of the Charibes Act 2011. Basi8 lor oplnlon We conducted our audit in accordance with International Standards on Audth'ng IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditor5, responsibilities for the audit of the financial stslements sethon of our report. We awe independent of the charity in accordance with the ethical requirements that are relevant lo our audit of the financial slalements in the Unrted Kingdom. including the Financial Reporting Council's Ethical Standard. and vo have fulfilled our Other ethical responsibilities in accordance wth these requirements. We believe that the audit eviden￿ we have obtsined 1$ sufficient and appropriate to provide a basis for our opinion. Conclusions relating to golng ¢on¢em In auditing the financial 5talemenls. we have concluded that the Tru5tees' use of the going concern basis of accounting in the preparation of the financial statements is appropnate. Based on the work we have performed, we have not identified any material uncertainties relating to events or condition5 that, individualty or collectively, may cast significant doubl on the charity's ability to continue as a going concern for a period of al least Iwefve months from when the financial statements are authorised for issue. Our responsibilities and the responsibil￿e5 of the Trustees v￿h respect to going concem are described in the relevant sections of this report. Page 10 SHINE LINCOLNSHIRE INDEPENDENT AUDITORS. REPORT TOTHE MEMBERS OF SHINE UNCOLNSHIRE ICONTINUEDI Oth•r Infomiatlon The other information comprises the information included in the Annual Report other than the financial statements and our Auditors, Report Ihereon. The Trustee5 are responsible for the other information contained wlhin the Annual Report. Our opinion on the financial ststemenls d¢)es not Cover the other Inftsrmalion and, except lo the extent othermse expli¢rfy ststed in our report. we do not express any form of assurance ¢on¢lusion thereon. Our responsibility is to read the other infomation and, in doing so. consider whether the other information is materially inconsistent with the financial stalements or our kn￿edge obtained in the course of the audit, or otherwise appears to be materially misslated. If we identify such material incon51Stencies or apparent material misstalemenls, we are required to determine vthether this gives rise lo a material mi55talement in the financial stslemenls themselves. If. based on the work we have performed, we conclude that there is a material misslalemenl of this other infoim*ion, are required to report that fact. We have nothing lo report in this regard. M4ttgr¥ on whl¢h we arg rgqulrgd to report ty gx¢eption We have nothing to report in respect of the followirwJ matters %there the Charities (Accounts and Report81 Regulations 2008 requires us lo report lo you rf. in our opinion.. the information given in the Trustees, Report is incMsislent in any material respect wlh the financial statements,. or sufficient aecounling records have not been kept.. or the financial slalemenls are not in agreement ￿th the accounling records and retums., or we have not received all the informatson and explanabons we require for our audit. Rosponslbllitios of tru•tso8 As explained more fully in the Trustees. Responsibilities Statement. the Trustees are responsible for the preparation ol the financial slalemenls Nthich give a true and fair view, and for such inlemal control as the Trustees delemiine is necessary lo enable the preparab.on of financial stslements that are free from material misslalemenl, whether due to fraud or error. In preparing the Tinancial stalemenls. the Trustees are responsible for assessing the charity's ability lo continue as a going concern. disclosing, as appI￿able. matters related lo going concern and using the going concein basis of accounting unless the Trustees either inlerKI lo liquidate the charity oi lo Cease operations, or have no realistic alternative but to do $0. Page11 SHINE LINCOLNSHIRE INDEPENDENT AUDITORS. REPORT TOTHE MEMBERS OF SHINE UNCOLNSHIRE ICONTINUEDI Audltors. Tesponslbilitl•s lor tho audlt of th• financial ststsments We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance wlh the Act and relevant regulation5 made or having effect thereunder. Our objectives are to obtain reasonable assurance about ￿ether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors. Report that includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that an audit conducted in accordance with ISAS IUKI wll atways delecl a material misstslement when rt exists. Misslatemenls can anse from fraud or error and are Considered material rf. individualfy or in the aggregate. they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instsnces of n¢)n-compliance %Mth laws and regulations. We design procedures in line wlh our responsibilibes, outlined above. lo detect material misstslements in respect of irregularities. including fraud. The exlenl lo vthi¢h our procedures are Capable of detecting irregularrties, including fraud is detailed below.. the engagement partner ensured that ihe engagement team collecb'vely had the appropriate competence, eapabililies and skills to identify or recognise nonvcompI￿Thce wth applicable laws and regulations., we identified the laws and regulations applicable lo the company through discussitrns with directors and other management, and from our commercial knowledge and experience of the charity and sector in vthich il operates., we focused on specrfic laws and regulatsons vthich we conS￿ered may have a direct material effect on the financial statements or the operations of the company. including SORP 2015 IFRS 1021 we assessed the exlenl ol compliance the laws and regulation5 identified above through making enquiries of management and inspecting legal correspondence". and identified laws and regulations were communicated within the audrt team regularly and the team remained alert lo instances ol nonccurs before In￿Me is received. the In￿Me is accrued. 2.3 Expgndituro Expenditure is recognised once there is a legal or construcb.ve obligation to transfer eeonomic benefit to a third party. il is probable that a transfer of economic benefts will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is cla$$ified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contriblrte lo more than one actiwty and support costs which are not attributable lo a single aclivty are apportioned betvfftn those acb"vilies on a basis con51s1enl wlh the use of resources. Central stsff costs ale allocated on the basis of time spent, and depreciation charges allocated on the porbon of the asset's use. Expenditure on raising funds includes all expendibJre incurred by the charity to raise funds for ils charrtable purposes and includes costs of all fvndraising aclNib"es events and non-charitable trading. Page 17 SHINE LINCOLNSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accoun￿n9 poll¢l•s {contlnu•d} 2.3 Expenditure (continued) Expenditure on chantable acb"vitses is incurred on dire￿Y undertaking the aclivi(ies Yh)ich further the Charitys objectives. as well as any associate(I support costs. All expenditure is inclusive of irrecoverable VAT. 2.4 Tangible fixed assots and depreciation Tangible fixed assets costsng £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset Can be measured reliably. Tangible fixed assets are inilialty reco9nised at cost. After recognition, under the cost model, tangible fixed assets are measured al cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bnng a tangible fixed asset into ils Intended y￿rkIng condition should be included in the measurement of cost. Depreciation is charged so as to allocale the of tangible fixed a$$ets le$$ their residual value over their estimated uselul lives, Depreciation is provided on the foll¢Thing basis.. Fixiures and fitts'ngs Office equipmenl 25% Slraighl line 2.5 Dtbtor* Trade and other debtors are recognised at the setuemenl amount after any trade discount offered. Prepayments are valued at the amount prepa￿ nel of any trade di$￿Unts due. 2.6 Cash at bank and In hand Cash al bank and in hand includes cash and short-lerm highty liquid investments wrth a short maturity of three months or less from the dale of acquisib.on or opening of the ¢Jeposil or similar account. 2.7 Liabilitios and provision5 Liabilities are recognised when there 15 an obligatson al the Balance Sheet date as a result of a past event. il is probable that a transfer of economic benefit will be require(I In settlement, and the amount of the settlement can be esbmated reliably. Liabilities are recognised at the amount that the charity anticipates rt wll pay to setue the debt or the amount il has Teceived as advanced payments for the goods or Services it must provide. Provisions are meaSU￿d * the best ests"m*e of the amounts required to settle the obligation. Where the effect of the time value of money is material. the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specffic to the liability. The unwnding of the discount is recognised in the Slatemenl of Financial Actiwties as a finance cost. Page 18 SHINE LINCOLNSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accoun￿n9 poll¢l•s {contlnu•d} 2.8 Financial instruments The chanty only has financial assets and financ￿1 liabilib.es of a kind that qualify as basic financial instruments. Basi¢ financial instnjments are initially recognised al transa¢lion value and subsequently measured at their settlement value the exception of bank loans which are subsequently measured at amorb'sed cost using the effective interest method. 2.9 Pensions 2.10 Fund accountlng General funds are unrestricted funds Nthich are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and ¥thich have not been designated for other purposes. Designated funds comprise unreslricte(l ftjnds thal have been set aside by the Trustees lor particular purposes. The aim and use of each designated fund is sel out in the notes lo the financial statements. Restricted funds are funds vA)Ich are to be in accordance with Specffic restrictions imposed by donors or which have been raised by the ¢harrty for parb"¢ular purposes. The costs of raising and administering such funds are charged against the specific fvnd. The aim and use of each reslricled fund 1$ sel out in the nole$ to the financial ststements. Page 19 SHINE LINCOLNSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Income from donations and legacies R￿trIct$d Unrnstrl¢tgd funds funds 2024 2024 Totsl funds 2024 Total funds 2023 Donations Grants Other income 9,035 510,911 2,094 9.035 928,407 2.094 5,378 701,502 417,496 Total 2024 417.496 522,040 939.536 706.880 Total 2023 373.931 332.949 706.880 Exp8ndSturn on ral$Sng funds Costs of ralslng voluntary Income Unmtrlcted funds 2024 Total funds 2024 Total funds 2023 Costs of raising voluntary inc¢)me 9.324 9,324 2,674 Page 20 SHINE LINCOLNSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Analysis of expenditure on charitable activit•e5 Summary by lund ty Restricted Unrestricted funds funds 2024 2024 Total 2024 Total 2023 Charitable Activities 531,410 524,930 1,056,340 722,294 rolal 2023 347,082 375,212 722,294 Analys1* ol oxp•ndlturè by a¢tlvltl•s Activiti88 und•rtak8n d5r•ctly 2024 Support costs 2024 Totsl funds 2024 Total funds 2023 Charitable Actiwtyes 890,273 166,067 1,056,340 722,294 rol812023 616.893 105.401 722.294 Analysls of dlr•ct costs Ch¥ritsble A¢tSvltl•$ 2024 Total fund$ 2024 Total funds 2Q23 Staff costs Event Costs 761,613 35,327 93,333 761.613 3S.327 93,333 584, TT5 Direct Contract Expenses 32,118 Total 2024 890.273 890.273 616,893 Page21 SHINE LINCOLNSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Analysis of expenditure by activities (continued) Analysls of support ¢osts Charitable Activities 2024 Totsl funds 2024 Total funds 2023 Training Costs Premises Costs Insurance Office Cos1$ Accountancy Fees Professional Fees Repairs and Maintenance Other Support Co$t$ Marketing Technology Vehicle Expenses Telephone Costs 25,613 11,783 3.300 21,692 4,200 1,473 33,272 7,164 10,721 22.303 10,414 14,132 25,613 11.783 3.300 21,692 4.200 1.473 33.272 7,164 10.721 22,303 10,414 14,132 18,306 20,664 1,919 10,405 4,200 4,488 9,894 16.006 7,303 12,216 Total 2024 166.067 166,067 105.401 As seen in note S. the Direct costs and Support costs note above are a culmination of the unreslricled and restricted expenditure. Auditors. remuneration 2024 2023 Fees payable lo the charity's auditor for the audit of the chartys annual accounts 4.200 4,200 Page 22 SHINE LINCOLNSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Staff costs 2024 2023 Wages and salaries Social security Costs Contribution to defined Contribution pension schemes 676.967 51.110 33,536 520,968 45,820 17,987 761.613 584, 775 There we no settlement agreements in the year ended 31 March 202412023.. Nill. The average number of persons employed by the charrty during the year was as folbws.. 2024 No. 2023 No. Administratson and Management 29 28 No employee received remuneration amtyjnling to more than t60.or￿ in either year. The total remuneration paid to key management personnel amounted to £97,039 12023." £82.9381 Inol including employer's nali¢)nal insurance conlribub'onsl and was paid lo 3 members of stsff 12023.. 3 members of staffj. Tru•t¢•s' rnmun•ratlon and oxp•ns¢s During the year. no Trustees received any remuneration or other beneffts (2023- £NIL). During the year ended 31 March 2024, no Trustee expenses have been incurred (2023- £NILJ. Page 23 SHINE LINCOLNSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 10. Tangible fixed assets Flxtur•$ and Fittings Co$t or valuatlon Additions 27,012 Al 31 March 2024 27.012 N•t book valuè Al 31 March 2024 27,012 At 31 Marclj 2023 11. D•btors 2024 2023 Duo wlthln one yo*r Trade debtors Prepayments and 0￿rUe￿ income 54,002 2,504 79,874 5, 730 56.506 85.604 12. Creditorn.. Amounts falling due within one year 2024 2023 Trade creditors Other taxats'on and social security Other creditors Accruals and deferred income 17.1S4 33,327 4.739 58.166 900 22,059 39,501 113,386 62,460 Page 24 SHINE LINCOLNSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 13. Statement of funds Statom•nt of funds - cunfrnt year Balanca at 31 March 2024 Balance at 1 April 2023 Transfers inlout Income Expenditure Unrostrl¢tgd fvnd$ Doslgnatsd funds Designated Fvnds 15.000 15.000 G•n•ral funds Unreslncted funds 95.464 522.040 {534.2541 {15.0001 68.250 Totsl Unr•8trl¢tsd funds 95.464 522.040 {534.2541 83.250 R•8trlctsd fund$ Peer Support Worker$ Covid Peer Support Worker Community Connectors SPF Promotional Pot Peer Support Workers- Commrtted Mindspace Connector CCPL Winter Pressures 174,476 5.244 10.630 312,602 {415,6651 {5,2441 {41,3971 {5,1301 142,500 28,913 30.920 10,000 153 4,870 42.500 42.500 32.752 21,232 9.990 {32,7521 {21,2321 {9.9901 190.350 417.496 {531.410) 76.436 Totsl of funds 285.814 939.536 11,065.6641 159.686 Page 25 SHINE LINCOLNSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 13. Statement of funds Icontinuedl D¢6Ignat￿ funds Unr8strict8d fvnds The general funds represent the free reserves of the charity vthich are not designated for particular purposes. Poor Support Work•r8 The grant received from PSW funds the employment of peer support workers to support those with mental health issues. Communlty Connectors The grant received from Community Connectors funds the employment of a mental health community connector. SPF Promollonal Pol Shine Lincolnshire W￿rk as a grant adminislralor on behall of Lincolnshire County Council, working eolleclively with NHS Lincolnshire Integrated Care Board & Lincolnshire Partnership Foundation Trust ILPFTI to deliver a VCFSE investment programme lo support delivery that is focussed on supporting the Suicide prevention strategy, al risk groups and the MHDLDA inequalities programme. P••r Support Workers- Committ Shine Lincoln work as a grant administrator on behalf of Lincolnshire County Council, working collectively th NHS Lincolnshire Integrated Care Board & Lincolnshire Partnership Foundab'on Trust ILPFTI to deliver a VCFSE investment programme lo support delwery that is focussed en supporting the Suicide prevention glralegy. al risk groups and the MHDLDA inequalrties programme. Mlnd8pac• Connector Shine Lincolnshire provide employment services on behalf of Mindspace for Ihe Community Connector 15 contracted by NHS Lincolnshire Integrated Care Board & Lincolnshire Partnership Foundation Trust ILPFTI. CCPL (Community Connector Partnership Lead} - Shine Lincolnshire host the employment of the CCPL who works across the county alongside al Community Connectors on behalf of NHS Lincolnshire Integrated Care Board & Lincolnshire Partnership Foundation Trust {LPFTI. Wlntsr Pr•s$ures Shine Lincolnshire were successftjl in oblaining a wnter Pressures grant from NHS Lincolnshire Integrated Care Board to deliver addth'onal services to support individual's throughout the winter period. Page 26 SHINE LINCOLNSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 13. Statement of funds Icontinuedl Statom•nt of funds - prlor year 8alance at 31 March 2023 Balance at l Apnl 2022 Income Expendilur Unrostrl¢tgd fvnd$ Unrestricted funds 152, 721 332,949 (390,206) 95,464 R8Strictsd fund¥ Peer Support Workers Covid Peer Support Worker Communty Connedor8 147,205 282,843 30.157 60,931 (255,5T2) (24.913) (54,277) 174,476 5,244 10,630 3,976 151. 787 373.931 (334. 762? 190.350 Total of funds 303,902 706,880 (724,968) 285,814 14. Summary of funds Summary of funds- ¢un*nt year Balanca at 31 March 2024 Balanco at 1 April 2023 Transfors inlout Income Expenditure Designated fund$ General funds Restricted funds 15.000 {15.0001 15.000 68,2SO 76.436 95,464 190.350 522,040 417.496 {$34,2S4 {531.410) 285,814 939,S36 11.065,6641 159,686 Page 27 SHINE LINCOLNSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 14. Summary of funds Icontinuedl Summary of funds- prfor￿ar 8alance at 31 March 2023 Balance at l Apnl 2022 Income Expendilur General funds Restricted funds 152. 721 151, 181 332.949 373,931 (390.206) (334, 762) 95.464 190,350 303.902 706.880 (724.968) 285.814 Page 28 SHINE LINCOLNSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 1S. Analysis of net assets between funds Analysls of not ass•ts betw••n lunds- ¢urr•nl R8strict8d Unrnstrict8d lunds funds 2024 2024 Total funds 2024 Tangible fixed assels Current assets 27,012 169,624 1113,3861 27,012 246,060 1113.3861 76,436 Creditors due wthin one year Totsl 78,436 83,250 159,686 Analysls of not ass•ts betw8en funds- prfor porlod Restiycted Unrestricted funds funds 2023 2023 Total funds 2023 Current assets Creditors due wthin one year 190,350 157,924 (62.460) 348,274 (62.460) Totsl 190.350 95.464 285.814 16. R•con¢iliation of nèt mov•m•nt in funds to net cash flow from op•rating activttièg 2024 2023 Nel expenditure for the period las per Statement of Financial Acliwties) {126.1281 (18,0883 Adjustmonts for: Decreasellincreasel in debtors Increase in creditors 29.098 50.926 (51. T98? 53,578 Not cash used in owrating activitios {46,1041 (16,308) Page 29 SHINE LINCOLNSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 17. Analysis of cash and cash equivalents 2024 2023 Cash in hand 189.554 262,670 Totsl cash and cash •qulvalonts 189,554 262.670 18. Analysis of chang9$ In net debt At 1 Aprll 2023 Cash flo At 31 March 2024 Cash al bank and in hand 262,670 {73.1161 189.554 262,670 173.116 189.554 19. Pgn¥lon ¢ommltmonts The group operates a defined contributson pension scheme. The assets of the scheme are held Separately from those of the group in an independenuy administered fund. The pension cost charge represen18 contributions payable by the group to the fund and amounted to £33,53612023 - £17,987). 20. Oporating lea￿ commblm•nts Al 31 March 2024 the charity had commrtmenls to make fvlure minimum lease payments under non- cancellable operab'ng leases as follm.. 2024 2023 Property Not later than 1 year Later than 1 year and not later than 5 years 18.$00 33,917 20. 718 5Z.417 20, 718 Page 30 SHINE LINCOLNSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 21. Relatsd party transactions Stacey Gillot. trustee for some of this financial year. is also the CEO of The Pelican Trust. During the year ended 31 March 2024 the charty purchased services from The Pelican Trust amounts'ng to £3,255. There have been no other related party transactions as requred lo be disclosed under SORP 2015 durin9 the year ended 31 March 2024 or 31 March 2023. Page 31