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 I￿8ded to rr￿t 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 c￿lin￿ the current a￿￿tIeS 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 maIntena￿e of woperty In R[m￿nI• 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
(Ac￿￿￿ts a￿1 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 tt*k 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