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2020-12-31-accounts

Reports
Reference and administrative details 1
Chairman's statement
Tnlstees' report
Statement oftrustees' responsibilities 16
Independent
auditor's
report f8
Accounts
Statement offlnanda I acavtties 23
Balanos sheet 24
Statement ofcash flows
Principal accounting policies
Notes to the financial statements 31
Trustees Rephen
Allan
(Chairman)
Daniel Coleman
Nicholas
Davis
(resigned Sept 2020)
David Joseph CBE(resigned Dec 2020)
Divyesh Popat (appointed Nav 2020)
Justin Randall FCA (Treasurer)
Jane Sharps (appointed Msy 2020)
Principal office 4th Floor
Berkeley House
304 Regents Park Road
Lordon
N3 2JY
Charity registration number 1102529
Co ra pany registration number 04860607
Webslte www. ra sofsunshine. o .uk
Auditor Buzzacott LLP
130wood Street
Landon
EC2V 6DL
Bankers Barclays Bank pic
27Soho Square
Landon
W1D 3QR
Mishcon de Reya LLP
Atncs House
70Kingsway
Lordon
WC2B 6AH

2020 2020 2020 2019 2010 2019
Vnreslracted Restricted Toml unrexldctad Realrl clad Torsi
funds funds funds lurda funda funds
Notes 6 5 6 2
Income from:
Ocna6ona and lessclea 002~ 1,003r432 2,105,251 102,330 2,207,500
Gifts In kind 206274 208274 1,348,852 1,348,852
Oln sr badico ac0waas 93,139 93,139 Ivt24,809 7,900 1,432.709
Invsabnenta 103aa 10,053 14,071 14,071
Orner income 110,973 ff8973
Total Income 1,300,021 f203I00 fr400,471 4.883,573 110,238 5,093.311
Expera0arre
Orr:
Rainns funda 4 520PN Bsg300 978,501 884 070,30$
Cnaraabla
acffvaaa
5 1.035,420 f.f38700 3,301,204 121,407 3,512,071
Total expendffure 1.5022aT !HI%8 1.050.155 4.369,785 122,201 4,492,056
Net (sxpsndffurel Income Before
transfsm (193.206l 34,522 (150.084) 613,900 (12.053) 001,855
Tmnsfar between funda
Net mavement in funda 7 (19$,200( 24~ (108,084) 013,900 (12,053l 001,055
Reoonaffisff on of funds
Fund bafsrxxw brou9bt forward 3,640~ 77+5 3,718,141 3.028,654 89,022 3,110.286
Fund balsams oarrlsd forward ava47200 f024ffat 3.04g4$7 3,840,572 77,500 3,710,141
2019 2019
6
Fixed assets
Tangible assai» 35,697
Investments 1D 1
54,D37
Current assets
Debtors 11 196rt04 803,571
Cash at bank and in hand 3,223,384 3,481,535
Shonle
depot
775,190 770,132
4,194,929 4,855,238
Uabi 9 lies
Creditors: amaunts feglng due
within ane year 12 (681,159) (1,191,134)
Net current assets 3,513,769 3,664,104
Total net assets 3.549.457 3,718,141
Income funds
Resldaled
funds
14 102,091 77,569
Unrestricted
funds
3,447,368 3,640,572
15 3,549,457 3,718,141

2019
Notes
Cash flows from operating activities:
Net cash (used in) provided by cpsraBng ectiviliss A (2SS,993) 570,193
Cash 0owe frmn Investing activities:
purchase ofIsngible 4xed assets (7,813) (58,141)
Interest received 10,853 14,671
Net cash generated
fmin (used by) investing
activities 2,840 (43,470)
Net (decrease) increase in cash and cash equivalents (2S3,143) 526,T23
Cash snd cash equivalents at 1January 4,251,607 3,724.944
Cash snd cash equivalents at 31 December 8 3,998,524 4,251,867
A Reconcgistion of net movement net movement ln funds to net cash provided by operating
activiTies
2D2D 2019
Net rnovemsnt
in funds
(168,884) 601,855
Depreciation
charge
26,162 19,135
Invsslment
income
(10,653) (14,671)
Decrease (increase) In debtors 407,187 (68,174)
(Decmsse) increase In creditors (509,975) 30,048
Nst cash (used in) provided by opersling sciivilies (255,903) 570,193

Anal ysis
ofchanges
In net debt
2019 Cash Bows 2020
2 8
Cash at bank and in hand 3,481,535 (258,171) 3223,$84
Short term deposits 770,132 5,028 775,189
4,251,667 (253,143) 3,998,524

1 Donations and legacies
Un~ Rest doted llnrestricted Resin cted
funds funds Total funds funds funds Total funds
2020 2020 2020 2019 2019 2919
4 2 2 2
D unct lans 082,502 f202t50 1.003.432 2.195,251 102,338 2,297,589
ss2,502 tsfkass 1,0D3,432 2,195,251 102,338 2,297,589

Donation s in kind
Unrestricted Unrestricted
funds funds
2020 2ttt9
Rent snd related ol5os ousia 45,151 195.227
Wishes 87,714 1,913,953
Advsrtisino S1,944 5~2
Computer serv ious 28,323 88,507
Events 39,132 34,855
Governance costs 4,010 7,995
2afk274 1.345.552

Unnmlrlcted Re~ Tetsl Un iristed Reeurnted Tots l
funds funds funds funds funds funds
2020 2020 2020 2019 2D19 2019
4 2
Evenls 54440 534ts 1,347,551 79M 1$55451
Cummunuy fundrseina 0.94D ttsal 55.559 5580
Curer lrsdinD sctvaies 34,753 sft753 11,095 1tfaa
931st 1424,09Q 79M 1432710

Vsrastlfiatad Rsstlfctsd Total Vnrsslrictsd Rssuiasd
funds funda funda funds funds Trust funds
2020 2020 2020 2019 2019 2019
6 8 2 2
Event and fundralstn0
coals
Staging fundraislng
svssls t42@IS 112,003 430,358 430,350
Advertising 52,793 02.783 115,979 115,979
Slasuosls 313,709 313,700 369,234 390,110
Other lundraistng costs 9,918 9.918 e,sf1 6,571
4teL573 942,440 064 943,324
Support coals 27,020 38,081 38,061

Charitable
activit
ies
VnrsstrieM Rust riotsd TOtal Vnrssldctsd Rsstrldsd Total
funds funds funds funds funds funds
fitu» 2820 2020 2019 2019 2010
8 8 6 2
Slasuosls 4227t65 4227t% 553,020 553,620
Ospruclsllon 28,102 20,162 19,135 19,135
vvishas 229.1ET 95,32$3IIVN5 2.311,509 121.407 27I32,998
Olh sr olfios busts Sgtr665 Sgtr6% 322,500 322,560
971PS 90,32$ IJI57,827 3,307,132 121,407 3,428,5SS
S up pun costs 64JI29
1JISBI428
Sttt29
98,3251,132758
84,132
3,301,284
121,407 84,132
3,512,671
2D2D 2019
Staff cr»ts Bgr425 95,791
Govern
an os costs:
.Audil fees 14.52D 15,SS4
.Accountancy 4,MO 6,120
.Legal and professional fess 4,D1D 2,4SS
92,785 120,193
unrestricted unrestricted funds
2020f 2019f
Staff costs (nota 8) 506,049 1.139.647
Audtcr's
re
mone ra lion (nots 6) 14.520 15,SS4
Depreciation (ncta 9) 26,162 19.135
2019
Provision ofwishes and fundralsing
Bnpfoyntenf costa
2019
Wages and aviaries 704,855 982,203
Sod el security costs 70,610 97,030
Other pension costs 30,584 60,4t4
505,04S 1,139.647

Fixtures,
fittings
5
equipmentf
Cost
At 1 January 2020 185,324
Additions 7,813
At 31 Derxrmba r2020 1'74,137
Depreciation and Impairment
At 1 January 2020 112.288
Depreclalicn charged in the year 26,162
At 31 December 2020 138,450
Nst bask value
At 31 December 2020
At 31 December 2019
10 Fixed asset invesbnents
Other
invesbnentof
Cast or valuaaon
At 1 January 2020831December 2020

Amounts
fall
ing due within one year.
2020 2019
f f
Trade debtors 32,162 111,352
Olher deb lcm 22,328 22,328
prepsyments and seamed incame 141,914 4M,891
166,404 003,571

Creditors: amounts falling
due within one ye
ar
2019
Trade credilors 12,065 103,764
Olher creditors 4a,to3 90.780
Accruals end delerred income 6ta.aat 996,590
681.159 1,191.134

2019
Defemd income brought
forward
at 1 Jarwary ISA47 28,883
Amount released in the year (10,447) (26,883)
Amount deferred In Ihe year 18,447
Defened income cerned
lcrward
31 December 18,447

2020 zofa
8'000 2'OQO
Within one year 107,172 107,172
Within iwo to five yrwrs 10a,aaa 276,861
276Alsf 384.033

unexpen ded
balances
ofdonations
and gra
nts
held o
n trust lor spe cific purpose s:
Balance at
Balance at 31
1January December
2020 Income Expenditure Iyansfsrs 2020
0 0 0 2
Specific wishes 77,860 fzlfi880 (90,328) 102,001
Balance at
Balance at 31
1 January Deoember
2019 Income Expsndturs Transfers zofa
f. 2 2
Speclfic wishes S9,822 110,238 (122,291) 77,869

Analysis
ofnet
assets between funds
Unrestricted Restricted
funds funds T asti
8 8 8
Fund balances at 31 December 2020
are represented by:
Tangible assets 35,087 35,887
Invssens vis 1 1
Cvrrent assets 4,092,838 102,091 4,194,930
Creditors: amounls fusing dve within one year (681,159) (881,159)
3,447,386 102,991 3,549,457
Unresktctsd Restricted
funds fvnds Total
6 6
Fund balances at 31 December 2019
are represented by:
Tangible assets 54,035 54.036
Invsslm
ants
1 1
Current assets 4.777,669 77,569 4,855,238
Creditors: amounls faslng dus wffhin ons year (1.191,134) (1,191,134)
3.540.572 77,569 3,716,141

Donations
2029 2019
8
Trustees 42,443 35,908
Others excluding trvsiees:
. Key management personnel 20,790
. Exetxffive board members 12,258 49,600
Total 54.693 105,695

Related party transactions
(co
ntinued)
Related Party GoodslServlcea in Kind Further details
2019
2
Jeffreys Henry 4400 5,000 Justin Randall, a trustee cfthe ehanly,
isa partner at
Jelfreys Henry LLP.The firm prcwlded the charily
with
payroll services.
Vniverssl 594 David Joseph, s bustee af the charity, issdirector st
Music UK I td Vniversal
Music UK Limited. The company
donated
CDs to the charily.
Mediacam 2r400 4,397 Stephen
Allan. swales ofthe charity. is Ihe
Worldwide
Chairman 8CEOat Modicum. Mediscam
provided
Ihs chedly
with adveraslng
spaos in relation
to the Chrislmas
campaign
in Derxrrnber 2020.
Mlshoon De 4,IH0 40,851 Nick David, s bustee ofthe charity, iss
Rays dlrectorlpartner
at Mishcon De Reya. The firm
provided
the charity with legal services.
6EOflioss 80,898 David Saul is a member ol the cherily's executive
board and the drectar of BEOtffcee. In 2019, BE
Ofgoes provided
the cherily
with donated
lixed assets
and rent payments.
In 2018,BEOffice provided
the
ehsrhy
with offlee space and faeiliaes.
Related Party Do nations Further details
Capital Group 21,250 —Annual
donation
made by Ihe Foundation
where Rays
ofSunshine
has been nominated
ivia employee
vote)
by Caroline Rendall
—wife afTrustee Justln Randall.
Purple Surgical 12000 —Annual
patronage
paid by Robert Sharps - husband
ofTrustee Jane Sharps