CMAAif< NUMBER: NIC106446
Sunshine Foundation Romania
Accounts for tho Year Ended 31 December 2022
Approval of the Accounts
The Accounts were approved by the Trustees on 16 October 2023,
Slgn8d'.
Ch
irperson
Date:

CHARITY NUMBER: NIC100446
Sunshine Foundation Romania
Accounts for th8 Yaar Ended 31 December 2022
Receipts and Payments
Tot•1
Fund8
2022
Total
Funds
2021
Re6trfctod
Fund•
Unre8trlcted
Fund8
Incomlng Resourc68
Gifts and Donations
Grft Aid l My Donate Tax Refunds
My Donate
FundraSslng
Bank Interest
CAF I GAYE
3,067
257
3,067
267
5,C65
10.159
10,159
82
837
3,661
837
3,249
14.471
11.979
Resourc08 Expended
General FurttJrai8ing and Publicity C08ts
Ch8rllable Actsvities - Expendlture in Romania
Governance Costs
17.908
17,908
1,061
11.173
18.969
11,639
N•t Mov•ment In Fund8
Total Funds Brought FoThv*rd
Total Funds Carrled Fomnl
4.498
48.270
43.772
340
47.930
48.270

CHARITY NUMBER. MIC100441
Sunshine Foundation Romania
Accounts for the Year Ended 31 Doc8mb8r 2022
Statement of Assets and Liabllltle8 at 31 December 2022
3111212022
3111212021
A688t8
Cash at Bank
43,772
48,270
43,772
48,270
Llabllftles
Nll
N•t A58•ts
Reprosentgd by:
Restricted Funds
Unr88tiicted Funds
43,772
48,270
48,270
Resorvu Pollcy
The Truste88 of Sunshine Foundatlon Romanw T￿￿t (SFR). In C(￿M0n wrfth mosl charffje8, have
oxamined the charftys requwemenis fDr reser4es in l¥Jht of the matn risks lo the Charity. SFR has
therefore esl8blish&J a Oky whereby p8rt of the unrestrthl funds should nol be invested in 1Sxed
of the charity in the light of the main risks to ￿ organisation includtt￿ the ri8ks Ittxn CovKI-19. The
of the charty in event of a s19nrf￿nt drop in funding untl aliernative fundk¥J resources we found.
Thi8 ReSe￿e bjeaty fewewt 10 m(￿lh$ of exFWKlbJffj.
Any can Up(￿ the use of the resefves *ill be at Ihe apwoval of Ihe SFR TnJslo8s exankne tr
rationale for doing so and agree an amount whwe apwopriate. The balan￿ M wrestl￿d rnS￿es
at 31 t)ecember ts £23,T12 after d8duciion of the amlxmt set asKle under lh￿ FXJPLY.

CIIARifY NUMBER: NIC100448
Sunshlne Foundation Romania
Accounts for the Year Ended 31 Decomber 2022
INDEPENDENT EXAMINER'S REPORT
to the Tru8tfj•8 and Memb•rs
of Sun8hlno Foundatlon Roman1•
I have examlned the accounts for the financlal year to 31 D￿￿rnber 2022 as set out on the attached three
pages, on the basis explained below.
Regpectlve respon8ibllltl88 of the charfty trustees and the Independent examinor
The trustees are responslble for preparlng the charity's accounts, and they conslder that:
64(31 of the Charilies Act (Northwn Irelarnjl 2C#)8 (tr￿ Act)." aThJ
indepentht examiftali)n undw seclKXI 643Xa) aF$4y.
Ba818 of rnport
My examlnalion of Ihe 8ccounts was carri￿1 out in accordante wllh Regulalion 25 of the Charf
lknunts and Reports) Regulations (Northem Ireland) 2015. An independent e￿￿minatiOn includes a
review of the acwinting records kepi by Ihe ¢harty and 8 comparison of the accounts presented wilh
I￿Se It also MKludes consideration of any unusual or especlalty sign1￿Trt tranwiions or events
and tr￿r dlsd08ure in ￿ a(Xx￿nl$. and seeklng any lurther inforMa￿n LV explanatK)ns I C￿s￿lered
idence that be wuir•J in an a￿lt. aThJ CCffiWLMty my re￿)rt does exFYess any audtt
Report
(a) giving me any rea8Ofth cause to that in any malenal respect Fxorw wcountiry
have not been kept in actordance wllh SBCtp3n 63 of Ihe Act Of Ihat the do wJree
those records: or
(b) which in my opinion needs io be hightighted in my report to enable a pYDper of I
accounis to be reached.
16 O¢tob•r 2023
Enda McL•mo
MeL•rnothlnn
charte￿ N£cLwnlants & Charter￿1 Tax Advws
43 Thomas Street
Dungannon, BTTO 1 HW