Charity number." 1177(X)8 Sunshine Children's Centre CIO UNAUDITEO AccouKrs FOR THE YEAR ENDED 311081202S Prepared By.. GreenhalghJohnson Limited Elland House 22 High Street Burgh le Mars Skegness Lincs PE24 5JT
Sunshlne Chlldren's Centre CIO FINANCIAL STATEMENTS FOR THE YEAR ENDED 3110812025 ThUSTEES Totn Wardell -chairperson Kelly Stevèn8on-Treasurer Anne Sleet-secrètsry Aliscm Evan5- Tiustee REGISTERED OFFICE High Stl Burgh Le Marsh Skegness ncolnshire PE24 5JS CHARITY NUMBER 1177008 ACCCrtJNTANTS GreenhalghJuhnson Lirnited Elland House 22 High Street Burgh la Marsh Skegne55 Lincs PE24 pag& 1
Sunshine Chlldr•n's Cèntre CIO ACcOUs FOR THE YEAR ENDED 3110812026 CONTENTS PwJe Report ofthe TNstees IndeFendènt Examiners Ststement Statement of FinancAal Activth"&s Bslawe Sheet Note5 to the Accounts 101016 D6tailed Statement ol Fin8nryal Acty"wlies 15 page 2
Sunshlne Childron's Centre CIO FOR THE YEAR ENDED 31IOB12025 TRUSTEES. REPORT Charity Trustees 11) Functs"ons and duties ol charity Irustees The charity trustèes shal manage the affairs of the CIO and may forthat purpose exefase all the powers ofthe CIO. It 1$ lh9 duty ol eath charity trustee.. la} to exercise hi8 or hef powers and to perform hi8 or her functions in his or her capacity as a trustee ol the CIO in thè way he or she deudes In good faith would be most likely tD further the purposes of the CIO.. and Ib} To exeieisè, in the performan¢e of those fvnthons. suth rare and skill as is 8$Onable In the circurnstances having regard in partKularto." lil Any 5P8ual knowle&3è or experience that he or has or holds himself or herself out as having," and, lill11 he or she acts as a charity trustee ol the CIO in the course of a t)usingss or piofession. to any special knedgfr or experienc& that it is reasonable to exct of a person acting in the course ol that kind Df business Dr profession. 12} Eligibility for trusteeship la} Every charity tDJsts must be a natural per50n. Ibl No IndivKlu81 may be appoint8d as a charity trustsè of the CIO.. if he or she Is under the age of 18 y8ars'. or - If he or she would automatically cease to hold offi under prDw5ion8 of cLquse . Icl No is entiued to aci as a charty tpjstee whether on appoinbnent or on any re-appointsnent until he or she has expressly acknowle(SJed, in whatevtrrway the charity trustees decide, his or her acceptance of the Offi of charity trustee. Id} At least ore ol the tlU5t8es ol the CIO must be 18 years of agè or over. If there is no trustee aged 8t 8st 18 years, Iha remainirvj iru5tees May only 8Ct to call a meeting of the d)arity trusttre5, or 8PPDirit a new charity trustee. 13} Numbèr of charity trusta&s la} There should t.. Not less than 3 nor more than 7 apKK)inted trustee5. Ib} There must be at leastthree charity trustses. Ilthe numbar falls below Ihis mtnirnum. the remaining trustee ortrustees may act only to call a meeting olthe charity trustees. or 8ppThnt a new chanty trustee. 14) First charity tru5tees'. page 4
sunsh5 Children's Centre CIO FOR THE YEAR ENDEO 3110812025 TRUSTEES. REPORT The ffirst charity Injstees are as follows. and are appointed lor the following terms- Tom Wardell_Chairpè150n Kelly Stevenson -Treasurer Anne Sleet-secretary Alison Evans- Titjsiee During the year Iheie were no iesvJnations from the Board of Trustees. 10. Appointmènt of charity Iruslees 111 Apart from the first charity trustees, every trustee must be appointed for a term 011 yèar by a resolution passed at a pioperty convened rneeting of the etharily trustees. 121 In selecting individuals foi appointment as charity trustees, the ¢h8rity trustees must have regard lo the skill5. knowledge and experience needed for the effective administration of the CIO. 13) In selecting ind4vidu81s lor appointmènt as apFointed charty Irtjstees. the charity trustees must have iegard to Ihe skilSs, knowledge and experiencè rwded for Ihg effective administration of the CIO. This report was approved by the Board ol Trustees on Toffj Wardell Chair page 5
Sunshlne Chlldren's con CIO INDEPENOENT EXAMINER'S STATEMENT FOR THE YEAR ENDED 3110812025 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SUNSHINE CHILDREN'S CENTRE CM) I rep¢xt on the accounts ofthe chanty for the year ended 3110812025 . RESPECTIVE RESPONSIBILITIES OF TRUSTEES ANO EXAMINER The trusi8es are $F)nSible for tho preparation of the acwunts in accordance witt) the requirernenls of the Charities Aci 2011. I report In respect of my examination of thg Trust's accounts carried oul under section 145 of the 2011 Act and in carryir out my eKatnination, I have followed all thè applicable Di110n$ given by the Charity Commission undèr section 14515llbl of It Act. The charity's gross inc<xne eXeded £250.000 and l am qualified to undertakè thÉ ex8mination by bel a qualified member ofACC BASIS OF INDEPENDENT EXAMINERS STATEMEKr I have complet8d my examination. I ¢fin that no material rnatters nave come to my attention In conneclton wjth the exanination which gives me cause to bèlieve that in, any material fe5pect.' - the accountiro tsds were not kapt in accordance With sg¢tion 130 of the Charities Act". (Y - the acojunts ¢Jid n¢X accord with the accounting records.. or the accounts dKI not comply with the applicable requirements concerning the forrn and content of accounts set out In the Ch8ritP8 IA¢cc¥Jnts and Reports) Regulat15 2008 othèr than any wuirement that thè a¢¢ounts give a 'true and fairf view which Is not a malter considered as part of an independent examinats'on. INDEPENDEMf EXAMINERS STATEMENT I have no cOnrn$ and have come 8cros8 no other mattels in connection with the examinab.on to which attention shoulcl be drawn In this part in ordèr to enable a prtsper undèrstanding of the acoovnts to be reachèd. Date.. GreenhalghJohnson Limi Elland House 22 High Street Burgh lé marsh S(egn8ss ncs PE24 SJT 01754 811500 page 6
Sunghlne Childr•n's Centre CIO stst•rnent of Financlal Aetiviti for the yearand•d 3110812025 2025 2024 Unre8¢rfcted Rèstricted funds fund$ Totsl Tokl Income Incorne frorn nerated funds Donations and legacies Income Irorn Investrnents Income from charitable adrts.es Tolal Income and èndo4wngnts Expenses Costs ol neratIng funds ExpgThJitur8 on Charitabactth"eS Total Expenses N8tgaln8 on Snvestmants Nel Income 547,509 1.574 234 583 783,666 547,509 269,464 1,574 234 583 324 837 783.666 595,419 638,351 638,351 638,351 $70, 737 638.351 570, f3T 144315 14S.315 24,682 Galn611109s•#) on revaluation of fixed ass•sts Nel movem•nt in funds.. Net Incoffl? forthe yèar Total n$ brought forward Ngtfunds eardgd forward 145.315 157,063 302,378 145,315 24,682 157,063 732,387 302.378 15T,Q63 This statsment of financSal a¢twib'es indudes all gains and losses renised in ygar. All income and expenditure delive frcffn continuing acb'vrts page 7
Sun8hln• Children's Centre CIO 8ALANCE SHEEf AT 3110812025 2025 2024 FIXED ASSETS Tangible assets 56.977 50,485 CURRENT ASSETS Debtots (amounts falling due wrthin one yearl Cash at bank and in haTh 6,052 246.619 252,671 6.952 111,749 113,049 5,837 CREDITORS.. Amounts falling due within on¢ yè#r NET CURRENT AsseTS TOTAL ASSETS LESS CURRENT LLABILwfiES 245.719 302.696 707,212 757,697 CREDITORS.. Amounts falllng due after MO than one y83r 318 634 NET ASSET5 302.378 157,063 CAPITAL AND RESERVES Un$trIc funds General fund 302.378 302,378 157.063 157.063 For the year en¢Jing 31108r2025 the company w35 entled to exernpb.on und¢r se¢tion 477 of the Companies Act 2006 relating to Stn311 companies. The members hzve not required the Company to obtain an aLhYit in accordan with section 476 of the CpanIeS Act The directors acknOWgO their responsibilitE5 ft)T complying with the requiremènts of the Act wrth respect to accounling record5 and the preparab.on of accounts. These accounts have been prepared In accordance thè provi$ions applicable to companies subjeL* to th9 sm811 companies tsgime. Approved by the board of tru8teas on and slgned on their behalf by Alison Evans Trustee pagts B
Sunshlne Chlldrgn's C•ntr• CIO MOTES TO THE ACCOUNTS FOR THE YEAR ENDED 3110812026 1. ACCOUNTING POLICIES la. Basi8 Of A¢eountin9 The chai is register as a CIO Icharitabltt In¢orwrated Organisationl the Charty CoTnmi55ion for England and Wales. Sunshine Children's Centre Fneets the definitK)n of a public benèfit ?ntitry under FRS102. The accnunts have been prepared under the historrAI cost conv&nbon with items recognised at cost or transaction value unless otherwise stated in th8 revant notes to trese accounts. The 8ccounts have been prepared in accordan wi(h thè Staternent of RecoMMeed Pra¢ti¢e. AeLounling and Reporting by Charities prepanng th*r accounts in accordan with the Financial Report4ng Standard applicable in Ihe UK and Republic of Ireland IFRS1021 (effective 1 January 20191. the Financial Reptsrting Stsndard applicable in the UK and RewLili¢ of Ireland IFRS1021 and the Chanties Act 2011. 1b. Incoming Re$ourc•s All Incorning resrS arg included on the Ststement of Financial Activitie5 when the charity is kgslly entitl8d to the Ineryne and th8 amount can b8 quantified with ressonable 8c¢uracy. Grants and donatnS are only Included in the SOFA when the general income reccgnttK)n criteria are met IFRS 102 SORP}. In the case of perforrnan lated grants. income is only recognised to tM èxiènt that the chanty has provided the speafisd goods or seNices as entitlement to the grant only occurs when the performan relat6d coditions arè met IFRS 102 SORPI. The charity has re¢eived govemment grants in the reporting period. There has been rio oftseth'ng of assèts and liabilits, or incorne end expensès, unl8ss r8quired or permitted by the FRS 102 SORP or FRS 102. 1¢. Re8ource8 Expended All expèTrdiknre is accounted for on an accruals basis and Cognised once there is a kgal or Constructi obligation to that expenditure, it is probable 8etttement is requiréd and the amount can be measured relk8bly. 1d. Allocation And Apportlonmgnt Of costs All costs rèlate to the single actiwty of the chanty and are Cognised accDrdirgly. page 9
Sunshinè Chitdren'8 Centre CIO 1•. Fund Acc(MJnting Unrestricted funds can be ud in accordancé th the tharitable obje¢twes at the discretion ol th8 trust885. Restricted funds can only b8 used for parts"cular restri¢led pun)oses within th8 objects of the chanty. Restrictions 8riSe when 5peafied by th? donor or whan fijnds 8re rais1 tor particular restricted purposes. Designated funds are funds set aside by thè trustees out of unrestricted genera funds for the spedflc future purposes or projects. 1f. Golng Concom The financial st8tements have been prepared on a goin9 COnM basis. as the Trustees believe that no mat&rio1 UnrtaInty exists. The Trustee5 have cn$thred the level of funds held and the expected Ve1 of income and expendrture lortsv8lve Tnonths from authorising these financial statements and consider these sUfFicnt ft)r th8 Charily io be able to continue as a goirKJ concern. lg. Depreciation Depreciation has been provided at the following ratss in (ler to wrrta off thè assets over trEir estimated useful lives. Short Leasehold Propthes Fixtures and Fitbngs reduong balance 15% rgduryn9 balanc4 25% 1h. Pgnsion Costs The charity operates a defined Contribution pension scheme. The pension charge represents the amounts payablè by the charity to the lurKI in respect of the year. 11. Government GrarEts Govemrnenl grants are recognised base(J on the xcwal m(xJèl and arè measured at the fair value of thè ass8t réceived or CeiVable. Grants are classified as relating eithor lo revenue orto assets. Grants relating to revenue are recogni5ed in income overthe p*riDd in whichth related costs are recognised Grants relating to assets rgoogni5ed ov6rthe expectad useful life of the asset. Where part ol a grant relating to an assèt Is deferr, rt is recognised as dèf&rred Income. 11. Financial Guarant888 The chanty only has flnancial assets and Ilabilth'e5 of a kind that qualify 8s basic finanaal instrurn8nts, Ba51c financpl instruments a initially recognised at transadion value and sutrsequèntly measured at their settlement value. page 10
Sunshlne Chlldron's Centre CIO 2. STAFF COSTS 2025 2024 Wages aj s818ries Social Security Costs Pension Costs 493,314 27.852 8,300 438.945 19,825 6.755 52g.466 465.525 The average number of persons employed by the chaiity during the year was No employees receNed emoluments of more than £60.000 for the year 2. PENSION CONTRIBUTIONS 36 33 2024 PensH)n coTrtribJlions 8.300 8.300 6,755 6,755 3. TANGIBLE FIXED ASSETS Short Loasèhold Flxturos Properlle8 and FItUng$ Totsl Cost AI 0110912024 Additions Di$wsa5 At 3110812025 Depre¢lation At 0110912024 Diswsals Foi th8 year At 3110812025 Net Book Amounts At 3110812025 59,058 3,894 33,458 14.367 15.2181 92.51fj 18,261 15.2181 105.559 62 952 19,379 22,652 12.8081 5,(K)1 24,845 42,031 12,8081 9,359 48.582 4.35B 23,737 39,215 39,679 17,762 10,8( 56.977 9).485 At 3110812024 4. DEBTORS 2025 2024 Amounts faS1ing due within year". Other debtor3 1,36 1,3LXI 6.052 page 11
Sunshlne Children's Centre CIO S. CREDITORS: AMOUNTS FALLING DUE MTHIN ONE YEAR 2025 2024 Trade crèditors Tax8tion and social securty Other creditors 2.241 89 1485 6,952 5,831 6. CREDITQRS., AMOUNTS FALLING DUE AFTER MORE THAN ONe YEAR 2025 2024 Other crèditors 318 318 6341 7. UNRESTRICTED FUNDS Brought Incomlng Outgoing Tr•n$fr8 Carrigd forwaril rèsourc resou$ foThArd General ftjnd 157,063 157.063 783,665 783,665 1638,3501 1638,3501 302.378 302,378 8. RESTRICTED FUNDS Brought Ineoffling Outyolng Trartsfers fonvard rqsourcos r9SOU¥ Cafrfgd forward . RELATED PARTY TRANSACTIONS There were no related party transacb'ons in tr year page 12
Sunshino Children'8 Centrg CIO 10. TRUSTEES REMUNERATION AND EXPENSES Nona of the Trustees havè been paid any remuneiation or r1Ve any other benefit trom employrnent with the chaiity in the curn1 or previous year. No trustee gxpenses have been reWnburS in the current or previous year 11. GOVERNANCE COSTS 2025 2024 Independent Exarnine¢s reMurra{ion Independent Examinerfs remuneratrjn for othar servi(%s 1,290 pa 13
Sunshlne Children's Cgntrg CIO Incoming Re8ource8 for thg y•ar onded 3110812026 2025 2024 Incoming re80ur¢•s Govemmgnl-EYE fuThlirKJ Govemrnent grant t& capital expendituie Grants 526,630 255,ei)7 316 14.958 316 4,505 Donations 5.605 9,036 547,509 1,574 234.583 783.666 269.464 1.718 324.837 595,419 Interest Ircorne Playgroup Fees pagg 14
Sunshlng Children's Centr• CIO Expansos for th¢ yèar ended 3110812025 2025 2024 Expenses Costs ofg•ngratingfund8 Charltable A¢tlvltie8 Playgffjup Purch2ses Advertising Staff entertaining Water rates Haat and light Rent Cleaning Repairs and renew818 Wages - regular NIC èmployèr (wages and Salar$) Pension contsibub.ons Traini Equipment rental Professional fees Insuran Stationery & office supplies Telephone Subscriptio Card charges Bank charges Sundry expnSeS Depre¢ialion of short a$ehOld prop8rtEs Depreciats'on of fixture5 and fith'ngs Loss on fixtures and ffttings disposal 24,255 578 3,472 2,7 12.079 12.356 9,845 9,492 493.314 27,852 8,3 1,032 26,616 235 930 12,121 12,356 7.611 15,215 438,945 t9.825 6,755 1,451 5,338 1, 746 2,454 1,367 2, 743 TO 2.218 4,878 3,710 10 515 393 4,358 5,001 2,410 636,179 556 247 4,409 4,378 1,954 568.613 Gavernance Costs Accountsncy 2124 2.124 2,172 638,351 570,737 page 18