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
sECR￿AR 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 s1cltem￿nts 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 prepar￿lon 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 c￿lander

OPERATION SUNSHINE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 JUNE 2025
Accou￿nNG 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 leffe￿1ve 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.
Rttstrkt￿Funds
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
s￿35
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 d1￿ClIV 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

LD Lrj (N
or
Lrj
r4
VJ
￿￿4¢£>_(nOL