CHARITY NUMBER: NIC106H8 Sunshlne Foundatlon Romania Accounts for tho Year Endéd 31 December 2024 Approval of the Accounts The Accounts were approved by the Tru8t88s on 25 June 2025. Slgned: Chalrperson Date:
CHARITh NUMBER: NIC105446 Sunshine Foundatlon Romania Accounts for tho Year Ended 31 Dec8mber 2024 Receipts and Payments Total Funds 2024 Total Funds 2023 Re8trlcted Funds Unrnstrlct•d Funds Incoming Resource8 112,898 112m8 Gift l My Donate Tax Refvnds Fundraising Bank Inknst 32 6,942 349 10,544 1.220 10,644 400 125,112 125 112 11,654 R880urc88 Expend8d CharFtable ActiN4tles - Expendlture in Romanla Govemance Costs 21,726 900 21.726 900 2Z,686 27 22,626 22,626 22,713 Not In Fund• Totsl Funds Brought Fornard Total FundB Caffled Fonva 102,486 102 32,713 135,199 11,059 43,772 32,713 135 199
CHARITY NUIABER: NIC106448 Sunshine Foundatlon Romanla Accounts for the Year Ended 31 Dgcambor 2024 statemont of A838ts and Llabllltlas at 31 Docember 2024 3111212024 31112r2023 A888ts Cash at Bank 135,199 32,713 136,lY¥ 32,713 Nll Llablllt Net Ass•ts Reprosonted by: Ro3trl¢ted Funds Unr88trlct8d Fund8 136.199 32,713 32,713 Roservos Pollcy The Tru8tee8 of Sun8hlne Foundallon Romanla Tru8t (SFR), In rx)mmon wlth most ch8rltle8, have exarnlned the chartty'8 requlremenis for re8erves In light of the maln rlsk3 to Ihe Charlty. SFR has ostabll8hed a Fw)licy ereby part of the Unre8tncled Fund8 8h(xJld rp)I bo iftvested inllxer5 aB58ts and a¥aliable lor generBf uEe. SFR Trustees have detemilned that re8erv88 of £20,000 are I8ded to rrt the IurKIINJ Tequlrements of the charlty In the light ol the maln risks to Ihe organis8tion. The TTUStees are confident that al this level of Resetve8, Ihey would be able to clin the current atIeS of the charlty In the evenl of 8 8ignlficant drop In fundlng untll alt8m8llve lunding r880uW are found. Thlg R8serve wlll ideally represenl 10 months of exp8ndiiure. Any call upon the use of the re8ervg8 will be at the approval of Ihg SFR Twslees who will examlne the ratlonale for doing 80 and agree an amounl where appropriate. The balance on unrestricted reserves at 31 Decth)er 2024 18 £115.199 after ded ol Ihe anKxxrt set aslde under this wlicy. The Trustees have deslgnaled £lOO.QOO of Ihe e8s¥rdial maIntenae of woperty In R[mnI• In Ihe next S yeaT8.
Sunshlne Foundatlon Romania Accounts for tho Year Ended 31 December 2024 INDEPENDENT EXAMINER'S REPORT of Bunshlno Foundatlon Romanla I have examlned the accounts for the flnanclal year to 31 December 2024 as set out on the attached three pages, on the basis explalned below. The trustees are respon8lble for preparlng th8 charlty'8 accounts, and they conslder that.. - they are entlt18d trj adopt the recelpts and payments basis ft)I the financial year as provlded by sectEon 64(3) of the Charities Act {Northern Ireland) 2008 (the Act),. and the audlt requirement of section 85{2) of th8 Act does not apply but the alternaUve requlrement of Independent examinadon under secuon 65(3)(a) does appty. It Is my resFMJnslblllty to state, on the basis of tha procedures Outllned belN, vthether certaln matter8 hav8 come to my attentlon kn connection the Ind8p8ndent examlnation. Bath of rnport My examination of the accounts was carrled out In accordance wlth Regulatlon 25 of the Charlties (Acts a1 RepNts) Regulthis (Northern Ireland) 2015. An independent examlnatfon includes those records. It also includes consideration of any unusual or especlally slgnifKant transactlons or events xl ttk dlsclosure in Ihe accounts. and seeking any further information or explanakns I considered nCern any PA¥ rnatte The pr{edUreS required to ts canied t do not provide all the evidence that Y+uld be requlred in an audit, and consequently my rep does not expr888 any audlt opin#)n on the view glven by the accounts. Report In connectlon wlth the 8xamlnation no matter ha8 come to my attentk>n: (a) giving me any reasonable cause to belleve that in any matsrfal respect proper accountsng records have not been kept In accordance wlth 8ecUon 63 of the Act or that the account8 do not agree with those records; or (b) which in my opinlon needs to be hlghllgnted in ry rBpNttty tThable 8 proper ol accounts to b8 reached. Dated: 26 Juno 2025 Signed: McLemonQulnn Chartered Accounlants & Chartered Tax Advisers 43 Thomas Street Dungannon, BT70 1 HW