OPERATION SUNSHINE IA cornpany limited by guaranteo) UNAUDrrED FINANCIAL STATEMENTS YEAR ENDED 30JUNE 2025
OPERATION SUNSHINE UNAUDITED FINANCIAL STATEMENTS YEAR ENDED 30 JUNE 2025 CONTENTS Page Legal and Administraiive Information Trustees, Annual Report Independent Examiner's Report Statement ol Financial Activities Balance Sheet Notes to the Financial Statements &11
OPERATION SUNSHINE LEGAL AND ADMINISTRATIVE INFORMATION YEAR ENDED 30 JUNE 2025 CHARITY NAME.. Operalion Sunshine REGISTERED CHARITY NUMBER.. 1129152 REGISTERED COMPANY NUMBER.. 6766891 (England & Walesl REGISTERED OFFICE.. Greenlands Canterbury Road Lyminge Folkestone Kent CT18 8HD TRUSTEES: Lyn Callander (Chairl (died 4 October 20251 Pastor Gareth Webber (Vicè Chairl lain Callander John Bradford Paul Hathaway Zina Pepper sECRAR Y: lain Callander TREASURER.. Mrs V M Gardiner INDEPENDENT EXAMINER: Mrs S Truran FCCA FCA Streets Bush Limited Chartered Accountants Melrose House Rydon Lane Exeter EX2 5AZ
OPERATION SUNSHINE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025 The trustees, who are also Directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ?nded 30 June 2025. The financial statements have been prepared in accord8n¢e with the accounting policies set out on pages 8 and 9, the Memorandum and Articles of Association, the Charities Act 2011, the Statement ol Recommended Practice. Accounting and Reporting by Charities" Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective 1 January 20191 and the Companies Aci 2006. STRUCTURE, GOVERNANCE AND MANAGEMENT Operation Sunshine is a company limited by guarantee incorporated on 5 Dec8mber 2008 in England and Wales and a registered charity governed by its Memorandum and Articles of Association. The directors of the ¢haritable company I the charity l are its trustees for the purpose of ¢harity law and ihroughout this report are collectively referred to as the trustees. Under the Articles of Association at the Annual General Meeting, one third of the trustaas shall retire from office and be eligible for re- election. The trustees and directors who served during the year and up io the date the report was approved are as follows.. Lyn Callander (Chai rl (died on 4 October 20251 Pastor Gareth Webber (Vice Chairl lain Callander John Bradford Paul Haihaway Zina Pepper OBJECTIVIES AND ACTIVITIES To r6lieve poverty and sickness amongst the inhabitants of Zambia, Lesotho and such other Country or Countries in Africa and elsewhere as the members of the Operational Committees shall in their absolut8 dis¢retion choose, particularly by the provision of cloihing, and other aid. TheTrustees have noted the Charity Commission guidanc8 on public benefit. The Charity is dedicated to the relief of povertv and 5icknes5 among th8 inhabiiants of Zambia and of other countries in Africa. Its objectives are met principally by the sending of shipping ¢ontainers filled with good-quality donated used clothing and beddi ng, togeiher with a wide range of other items. The container once delivered to the recipient is unloaded and returned to the shipping agent.The recipient is entrusted with distribution of the goods, later reporting back to the Charity. Using funds donated to specific projects. Operation Sunshine supports work among51 the poor. the sick and iheir families mainly in Zambia, and under the direction of trusted people. The charity also aims to support some of the educational needs within these groups as well as sending some basi medical aids.TheTrustees are attentive to the tra¢king and monitoring of these funds, and to ensuring that the rmoney is spent in accordance with donors, wishes and with the objects of the Charity.. this year there has 508n some satisfactory feedback from recipients.
OPERATION SUNSHINE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025 ACHIEVEMENTS AND PERFORMANCE The quantity of donations being given to Operation Sunshine continues to vary from absolutely nothing up to amounis that cause difficulty in day-to-day operations. It is felt that in part this is caused by conflicts around the Middle East but also by the fact that publicising the charity's aims is not regularly being done as all volunteers are more concemed and involved in day-to-day operations. Plans to more regularly publicise the needs of the charity are being drawn up including giving the website 8 more flexible look and arranging some fund raising events for the local community. There has been however a marked increase in messages of gratitude including photos and videos from recipients of items from our containers which helps volunteers feel that the WOTk they do is worthwhile. The photos often show smiling children's faces as they show off their new clothes or occasionally display adult Clothes ihat they will take home for their older family members. This has been anoiher year where Operation Sunshine h8s lived on its reserves as very little fundraising has been carried out with the exception of a couple of personal stalls ai loeal events. As mentioned previously plans are being prepared to organise fund raising events shortly. FINANCIAL REVIEW The charity reported a surplus in ihe year of £7,06012024.. deficit £18.0431. Total income increased significanily from £5.896 in 2024 to £38.549. The higher income was caused by two large legaeies being received in the year. Total expenditure increased by 30% eompared to 2024. Higher container and tran5POrt costs were the m8in reason for the increase as two eont8iners were sent during the year. Healthy net assets continued to be earried forward, totalling £55.84612024.. £48.7861 of which £6,421 12024: £6,171) was held in a restricted fund for Zambia. RESERVES POLICY The charity has no employees and volunteers give their time freely. Annual rent was £1 0.224 and other operational expendilure this year was £3.339. A key element of the charity's activity is the transport costs of sending equipment io Zambia. so it retains reserves to cover the expenditure which this year was £17,926. Therefore. total reseNes should be in the region of £31.000. The charity's free reserves were £49,42512024: £42.6151 at the year end. Thi$ excess will cover reduced income while the charity continues to support its objectives.
OPERATION SUNSHINE REPORT OF THE TRLISTEES FOR THE YEAR ENDED 30 JUNE 2025 STATEMENT OF TRUSTEES. RESPONSIBILfflES The trtjstees (who are also the directors of Operation Sunshine) are responsible fo¥ preparing the annual report and the accounts in accordance with applicable law and regulations. Company li•W requires ihe directo¥s io prepare financial statements for tsach financial year. Under thai lèw Ihe directors have eleGlecS lo prepare ihe financial s¢3lemenis in accordarlce with Uni18d KingdDm Generally Accepted Accounting Practice. Under company law rhe directors must noi approve the linancial Siatements unles$ ihey are sat151ied that tliey give a litje ai)d fair v*ew ol the state ol affairs ol the charitable company for thot period. In pr¥parin9 thestr linancial 51atem8n15. the diiec1015 die required to,. seleci suir&ble ycoouniing polities and then apply them cons151enlly', bs8rvts the methods and principles in the Charitie5 SORP,. make jLidgem8nis and estimai8s ihar are r8asonabl¥ and prudgnt., and prepdre ihe findnLldl s1cltemnts on th8 goin9 ¢on¢ern basis unless li is inÉippropriai¢ io P195Ltme Ihat the charity will continue in busiiiess. The di1g¢tor5 are responsible for keeping adequate accounting r#¢ords thai are suflicieni to Show and explain the company's transactions and disclos¢ with roasonaljle accurucy at any lime the financial position ol the chdfiidljle company lind io enable them to ensur¥ rhdt the financidl Sidi6fnents Lurnplv witli 1116 Compdniets Act 2006. They tire a150 responsible for safequdrding ilie tlSBets of th8 chafildble company and hence foi takinu reasonable steps for (he prevention and detection of Iravd and oih8r This report. whic.h have 1)88n prepar8d in arcoidanc¥ with iho provisions in the Companies Acr 2006 relating to Small ¢ompanie$, was approved by the trustees on behalf by,, J-/4 /2{. aiid s¢gned on their Mr lain Calland•r
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF OPERATION SUNSHINE I report on the accounts of the Trust for the year ended 30 June 2025, which are set out on pages 6 to Responsibilities and Basis of Report As the charity's trustees of the Company land also its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 20061'ihe 2006 Act'l. Having satisfied myself that the accounts of the Company are not required to be audiled under Part 16 of the 2006 Act and a¥e eligible lor independent examination. I report in respect of my examination of you¥ charity's accounts as carfied out under section 145 of the Charities Act 20111'the 2011 A¢t'l. In car¥ying out my examirkation I have followed the Directions given by the Charity Commission under section 145151 Ibl of the 2011 Act. Independent Examinerfs Ststement I have completed my examination. I confirm that no matter5 have come to my attention in connection with the examination giving me cause to believe that in that in any material respect '. A¢counting records were not kept in respect of the Company as required by se¢tion 386 of the 2006 Act. The accounts do nol accord with those records. The accounts do not comply wwth the accounting requirements of section 396 of the 2006 Act other than any requirement thal the accounts give a 'true and fair view. which is not a matter considered as part of an independent examinaiion. The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities lapplicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211. I have no concerns and I have come across no other matters in connection with the examination to which attention should be drawn in this report in orderto enable a proper understar¢ding of the accounts to be reached. Signed:........................................... S Truran FCCA FCA Streets Bush Limtted MelrosÈ House Pynos Hill Exeter EX2 5AZ Js
OPERATFON SUNSHINE BALANCE SHEET AS AT 30 JUNE 2025 2025 2024 Note CURRENT ASSETS.. Debtors Cash at bank and in h8nd 343 307 49,955 65A1 50,262 UA8iunES: Credilor5'. Amount5 tdlling due within one year 19J351 11.4761 TOTAL NEf ASSETS 48,786 THE FUNDS OF THE CHARITY.. Rgslricted Funds Unrestricted Fund$ 6.421 49A25 6.171 42.615 TOTAL CfrIARITY FUNDS 48,786 For ihe y8ar ending 30 June 2025. Ihe charitable company wa6 entiiled io exemption Irom Judit under 6eGlion 477 of ihe Companies Act 2006 ielaiing to small companiés. The notes on pagos 8 to I I forrn an integral part of these accounts. R•sponsibilhl•s of trust••s Th8 members have nol required the chariiable company to obtain afi audti of it$ accounts for the year question in accordance with section 476 ot the Companies Acl- however i accordance wilh Section 145 of the Char¢lies Aci 2011 the accounts have been examined by an independent examiner whose report appears on page S. The trusiees aeknowled8e iheir responsibilities foi complying wth the r•quiremeniS of the Cornpanies Act with spe to actouniing records and the preparlon ol accounts. The58 financial stalements have been prepared in accordance with the provisions applicable io companies. 5ubjecl to the small Gompanies. regime and with ihe FRS 102 SORP and were appfoved by tho Iruslees On Z / /2 L. and signed on th¥ii behalf by.. Mr lain clander
OPERATION SUNSHINE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 JUNE 2025 AccounNG POLICIES al Basis of Accounting The financial statements have been prepared under the historical cosl convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to the accounts. The financial ststements have been prepared with the Stalemeni of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Rewrting Standard applicable in ihe UK and Republic of Ireland IFRS 1021 leffe1ve 1* January 20191 and with the Financial Reporting Siandard applicable in the United Kingdom and Republic of Ireland IFRS 1021. The financial statements have also been prepared with the Charities Act 2011 and the small Companies regime (section 419121 of the Companies Act 2006. Assets and liabilities are initially COgnised at historical or transaction value unless otherwise slated in ihe relevant accounting policy notelsl. The financial statements are prepared in sterling, which is the functional curr8n¢y of ihe charity. Monelary amounts in these financial statements are Tounded to the nearest £. Operation Sunshine meets the definition of a public benefit entity under FRS 102. bl Income All income is included in the Statement of Fin8nci81 Aetivities when the charity is legally entitled to the income. receipt is prob8ble and the amount can be quantified vvith re8s0nable accuraty. Legacy income is ineluded in the accounts when probate has been granted. the executors have established that ihere are sufficient assets in the estate. any conditions attached are within the control of the company. or have been met. and the value can be measured wilh reasonable accuracy. Donations are recognised when received by or on behalf of the charity. Gift aid tax refunds are re¢ognised on a receivable basis. Gift aid receivable is included in income when there is a valid declaration from the donor. Any gift aid amount reeovered on 8 donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the term$ of the appeal have specified otherwise. Donaied goods for distribulion are valued at fair value on receipt except for when it would be imprathical to reliably measure fair value or where the goods would b8 considered of minimal value in the UK. cl Volunteer help The value of any voluntary help received is not included in the accounts but is described in the iwstetss. annual report. dl Expenditure All expenditure is accounted for on an accruals basis. Raising funds are those costs incurred in fundraising. Charitsble activities comprise all costs incurred by the charity in the delivery of its activitie5 and services for its beneficiaries.
OPERATION SUNSHINE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 JUNE 2025 AccouffflNG POUCIES I¢oMinuedl el Debtors The gift aid debtor is recognised and included as income when there is a valid declaration from the donor. fl Cash at bank Cash at bank includes shortterm highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. gl Creditors Creditors 8re recognised when the charity has a present obligation resulting from a past event that will probably result in the transfer of lunds io a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts. hl Tho Fund$ of the Ch•rlty Funds held by the chaiity are: These are funds that are not subject to any restrictions regarding their use and are available lor application within the charitable obje$ for the general purposes of the charity. RttstrktFunds These are funds which can only be used for rtiCUlar restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when the funds are raised for particular purposes. 11 Financial Instrum•nts The charity only has financial asseis and liabilities of a kind that qualify as basic fin8n¢i81 instruments. 8asic financial insiruments are initially recognised at transaction v81ue and subsequently measured at iheir settlement value. il Going ¢oncem The trustees consider there are no material uncertainties about tha ¢harity's ability to ¢ontinue as a going eoncem. LEGAL STATUS OF THE CHARrrY The charity IS 8 eompany limited by guarantee registered in England and Wales and has no share capit81. The liability of each member in the event of winding up is limited to £10. TAXATION As a charity. Operaiion Sunshine is exempt from tax on income and gains falling within sections 466 10 493 of the Corporation Tax Act 2010 to ihe extent that these are applied to its charitable purposes. No tax charges have arisen in the ¢harity. DEBTORS 2025 2024 Gift Aid tax refunds Rent oveipaid 103 240 167 240 307
OPERATK)N SUNSHINE NOTES TO ThE FINANCIAL STATEMENTS YEAR ENDED 30 JUNE 2025 CREDITORS.. Amounts falling due within one year 2025 2024 Other Creditors Accruals 8275 1.560 1,476 1,476 RESTRICTED FUNDS Fund Balances B/Forwèrd Fund Bal8n¢os CIForward Incom• Expondltur• Zambia Fund 6,171 250 6.421 RESTrICTED FUNDS PRIOR YEAR Fund Balancas BIForward Fund Balances rJFoThvard com• Expgnditum Z8mbi8 Fund s35 337 6,171 ANALYSIS OF FUNDS Unr•stri¢tod Funds Funds Totals Current Assets Current Liabilities 59.260 19.8351 6A21 65.681 19m51 Net Assèts 49.425 6.421 55.846 The Zambia fund supports various relief projects in Zambia. TRUSTEES, REMUNERATION AND EXPENSESIRELATED PARTY TRANSACTIONS No remuneraiion d1ClIV or indirectly out of the funds of the charity was paid or payable for the year to any trustee or any person or persons known to be connected with any of them. There were no further trustee5' expenses paid for the year ended 30 June 2025, nor for the year ended 30 June 2024. There were no related party transactions during the year12024.. none). The average number of employees including directors was 612024.. 51. 10
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