**Company Registration No. 11824307 (England and Wales)** **SHINES CHILDREN (UGANDA) UK SUPPORTERS ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2023** ## **SHINES CHILDREN (UGANDA) UK ANNUAL REPORT AND UNAUDITED ACCOUNTS CONTENTS** ||**Page**| |---|---| |Company information|3| |Directors' report|4| |Statement of income and retained earnings|5| |Statement of financial position|6| |Notes to the accounts|7| |Detailed profit and loss account|8| - 2 - **SHINES CHILDREN (UGANDA) UK COMPANY INFORMATION FOR THE YEAR ENDED 30 JUNE 2023** ## **Directors** ## **Secretary** **Company Number** **Registered Office** Katherine Pigott Randall Perrey Caroline Graham Adam Piggott Caroline Graham 11824307 (England and Wales) Apartment 403 Ferraro House 149 Walworth Road London London SE17 1RW England - 3 - ## **SHINES CHILDREN (UGANDA) UK (COMPANY NO: 11824307 ENGLAND AND WALES) DIRECTORS' REPORT** The directors present their report and accounts for the year ended 30 June 2023. ## **Principal activity** The company's principal activity is to provide charitable financial support, on a discretionary basis, to Shines Children?s Foundation, a nonprofit Non-Governmental Organisation based in Masindi, Uganda, duly registered with the National NGO Bureau of Uganda with registration number Reg. No. s.5914/11335, which uses these funds to provide healthcare, schooling and other support to local communities. ## **Directors** The following directors held office during the whole of the period: Katherine Pigott Randall Perrey Caroline Graham Adam Piggott ## **Statement of directors' responsibilities** The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations. Company law requires the directors to prepare accounts for each financial year. Under that law, the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to: - select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; - prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **Small company provisions** This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006. Signed on behalf of the board of directors ............................................................................ Caroline Graham Director Approved by the board on: 15 March 2024 - 4 - ## **SHINES CHILDREN (UGANDA) UK STATEMENT OF INCOME AND RETAINED EARNINGS FOR THE YEAR ENDED 30 JUNE 2023** |**Turnover**
Administrative expenses
**Operating surplus**
Interest receivable and similar income
**Surplus on ordinary activities before taxation**
Tax on surplus on ordinary activities
**Surplus for the financial year**
Retained earnings at the start of the year
Surplus for the financial
year Dividends
Retained earnings at the end of the year|**2023**
**£**
126,485
(45,506)
80,979
86
81,065
-
81,065
18,697
81,065
-
99,762|**2022**
**£**
48,136
(24,472)| |---|---|---| |||23,664
2| |||23,666
-| |||23,666| |||(4,969)
23,666
-| |||18,697| - 5 - ## **SHINES CHILDREN (UGANDA) UK SUPPORTERS STATEMENT OF FINANCIAL POSITION** |**Notes**
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due within one year**
4
**Net current assets**
**Net assets**
**Reserves**
Profit and loss account
5
**Members' funds**|**2023**
**£**
100,242
(480)
99,762
99,762
99,762
99,762|**2022**
**£**
19,177
(480)| |---|---|---| |||18,697| |||18,697| |||18,697| |||18,697| For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The financial statements were approved by the Board of Directors and authorised for issue on 15 March 2024 and were signed on its behalf by Caroline Graham Director Company Registration No. 11824307 - 6 - ## **SHINES CHILDREN (UGANDA) UK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE** **2023** ## **Independent examiner’s report on the accounts** ## _Section A Independent Examiner’s Report_ |_Section A_|_Independent Examiner’s Report_|_Independent Examiner’s Report_|_Independent Examiner’s Report_| |---|---|---|---| |**Report to the trustees/**
**members of**
**On accounts for the period**
**ended**
**Set out on pages**|Shines Children (Uganda) UK Supporters||| ||||| ||30/06/2023|**Charity no**
**(if any)**|1187260| ||||| ||4-6||| **Respective responsibilities of** The charity's trustees are responsible for the preparation of the accounts in accordance with **trustees and examiner** the Charities Act 2011 (“the Act”). The charity’s trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the applicable Directions given by the Charity Commission (under section 145(5) (b) of the Act, and - to state whether particular matters have come to my attention **Basis of independent** My examination was carried out in accordance with general Directions given by the Charity **examiner’s statement** Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. - 7 - ## **SHINES CHILDREN (UGANDA) UK SUPPORTERS STATEMENT OF FINANCIAL POSITION** _**Independent**_ In connection with my examination, no material matters have come to my attention which _**examiner's statement**_ gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - * the accounts did not accord with the accounting records; or * the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. |**Signed:**
**Name:**
**Relevant professional**
**qualifcation(s) or body (if**
**any):**
**Address:**||15/03/2024| |---|---|---| |||| ||Mr Andrew Totton FCA|| |||| ||Institute of Chartered Accountants in England and Wales (ICAEW)
Member number 9012229|| |||| ||Ofce 8, 17 High Street|| ||Olney, Bucks|| ||MK46 4EB|| ## _Section B Disclosure_ Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). - 8 - **SHINES CHILDREN (UGANDA) UK** ## **1 Statutory information** SHINES CHILDREN (UGANDA) UK SUPPORTERS is a private company, limited by guarantee, registered in England and Wales, registration number 11824307. The registered office is Apartment 403, Ferraro House, 149 Walworth Road, London, London, SE17 1RW, England. ## **2 Compliance with accounting standards** The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard. ## **3 Accounting policies** The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts. ## _**Basis of preparation**_ The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets. ## _**Presentation currency**_ The accounts are presented in £ sterling. ## _**Expenditure**_ All expenditure in these financial statements relates to expenditure incurred by Shines Children?s Foundation, a nonprofit Non-Governmental Organisation based in Masindi, Uganda, duly registered with the National NGO Bureau of Uganda with registration number Reg. No. s.5914/11335, and funded by donations from Shines Children (Uganda) UK Supporters. Shines Children (Uganda) UK Supporters provides funds on a discretionary basis to support the work of Shines Children?s Foundation. None of the expenditure in these financial statements is incurred directly by Shines Children (Uganda) UK Supporters. |**4**|**Creditors: amounts falling due within one year**|**2023**|**2022**| |---|---|---|---| |||**£**|**£**| ||Accruals|480|480| ## **5 Company limited by guarantee** The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1. ## **6 Average number of employees** During the year the average number of employees was 0 (2022: 0). - 9 - ## **SHINES CHILDREN (UGANDA) UK SUPPORTERS DETAILED PROFIT AND LOSS ACCOUNT** |**Turnover**
This schedule does not form part of the statutory accounts.
Sales
**Administrative expenses**
Wages and salaries
Bank charges
Sundry expenses
Other legal and professional
**Operating profit**
**Interest receivable**
Interest receivable
**Profit on ordinary activities before taxation**|**2023**
**£**
126,485
7,052
182
36,580
1,692
45,506
80,979
86
81,065|**2022**
**£**
48,136| |---|---|---| |||7,150
438
16,404
480| |||24,472| |||23,664| |||2| |||23,666| - 8 -