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2025-07-07-accounts

Charity registration number: SC046697

Sunshine Wishes Childrens Charity

Annual Report and Financial Statements for the Year Ended 7 July 2025

Grimley & Company 172 Kelvinhaugh Street Glasgow G3 8PR

Sunshine Wishes Childrens Charity

Contents

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Sunshine Wishes Childrens Charity
Reference and Administrative Details
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Charity name Sunshine Wishes Childrens Charity Charity registration number $C046697 Registered office 18 Crowhill Road Bishopbriggs Glasgow G64 1QY ~ a Accountant Grimley & Company 172 Kelvinhaugh Street Glasgow G3 8PR

Page 1

Sunshine Wishes Childrens Charity

. Trustees' Report

The trustees have the pleasure in presenting their report along with the financial statements for the year ended 7th July 2025.

Structure, Governance and Management

Constitution

The Charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in its current legal form on 8th July 2016. It has a single tier structure and as such the trustees are the members of the charity.

Appointment of trustees

Trustees are elected at the annual general meeting. There must be a minimum of three and a maximum of six trustees.

Objectives and activities

Charitable purposes

The relief of sickness and the preservation of health of seriously or terminally ill children by (but not limited to):

Granting and organising wishes and outings for individuals or groups of children and aiding those who are disadvantaged and living in the local community.

Achievement and Performance

During the year, the charity received income, which totalled £217,365 which has enabled the following to be achieved:

The number of children and their family members benefitting from the charity’s work is now approximately 4,200 families including over 7,200 children.

At present our staff and volunteers remains at 5. At present, we continue to rent office space and have approximately 1 year of our lease remaining. However, we will continue to explore more cost-effective and practical alternatives to our current premises, with the aim of better aligning our operational needs and long-term sustainability.

As in previous years, Sunshine Wishes Children's Charity continues to experience a significant rise in the number of aid requests. This growing demand reflects both the increasing need within our communities and the trust we have built through years of consistent support. We remain committed to directly assisting families facing hardship, working closely with nurseries, social workers, community groups, and GPs to identify and respond to urgent needs.

Our deep-rooted presence in local communities has fostered strong, reliable relationships, allowing us to act swiftly and effectively. Sunshine Wishes Children’s Charity is often among the first to respond, ensuring timely support reaches those in crisis. Our inclusive approach and the strong communication channels we maintain with partner organisations and individuals alike is the backbone of our charity.

Thanks to our unwavering dedication, the charity continues to serve as a vital lifeline for many families, offering not just material support, but hope and stability during difficult times.

In an ongoing effort to secure essential funding, the organisation continues to actively engage with charitable trusts and foundations. These relationships have been instrumental in sustaining the charity's operations, enabling us not only to maintain but also to enhance the support we provide to individuals and families in need. In addition to these efforts, we have built productive partnerships with a number of businesses, further strengthening our capacity to serve the community.

Page 2

Sunshine Wishes Childrens Charity Trustees’ Report

The loss of broad public funding in recent years has had a significant impact on both our revenue and public visibility. This reduction in institutional support posed considerable challenges; however, the charity has demonstrated resilience through strategic fundraising initiatives and targeted outreach. These alternative funding streams have allowed us to remain operational and responsive to growing community needs.

Despite the financial pressures, our commitment has not wavered. Through persistence, adaptability, and the backing of our supporters, the organisation has continued to deliver critical services—ensuring that vulnerable children and families are not left behind.

We remain committed to diversifying our network of potential supporters while actively seeking new opportunities for engagement and financial support. At the heart of our mission is being a reliable point of contact for community organisations and individuals who turn to us in times of need.

Our primary focus continues to be supporting children and families who are struggling to meet their most basic needs—essentials such as food, clothing, and heating, which many of us take for granted. Addressing these fundamental hardships remains central to everything we do.

Alongside our core support services, we have continued to deliver our Wish Program, which provides meaningful experiences for families, helping them create lasting memories together. A key part of this initiative continues to be our holiday caravan, located at Craig Tara Holiday Park in Ayrshire, which remains a highly valued and popular offering among the families we support.

In addition to these family breaks, the charity also continues to fulfil individual wishes, ensuring that children facing difficult circumstances are given moments of joy, hope, and relief.

Listed below are some of the other achievements delivered over the last 12 months:

We will continue to support those in need of help throughout the local communities and increase the amount of people the charity assists.

Financial Review

Page 3

Sunshine Wishes Childrens Charity Trustees’ Report

Since Covid-19, our main source of funding continues to be through Trusts, Foundations and Corporations.

Reserve Policy

The trustee’s Reserve policy is to retain 2 months running costs to meet any obligations and cover any unforeseen expenditure. Two months typical running costs amounts to approximately £24,244 and reserves are currently more than this at £134,719. The trustees will continue to oversee the position.

However, we believe that this is still a tolerable and realistic range.

Plans for future period.

This year the number of children and their families, who benefited from SWCC was over 4,200 families including over 7,200 children.

Our goal remains to dedicate significant resources toward the continued growth and development of the charity, enabling us to reach and support even more individuals in need. We fully recognise that, considering rising food prices and escalating energy costs, many families are facing increasing financial pressure.

As a result, much of our work will continue to focus on supporting children and families who are most vulnerable to the effects of poverty. Addressing these urgent and ongoing challenges remains a core priority as we strive to provide practical assistance, emotional support, and hope to those who need it most.

Following the successful securing of funding and the purchase of a caravan in February 2022, this facility has become a vital asset for Sunshine Wishes Children's Charity. Located at Craig Tara Holiday Park in Ayrshire, the caravan plays a central role in our Wish Programme, enabling us to grant meaningful experiences and provide much-needed respite for families facing difficult circumstances.

Importantly, the caravan is wheelchair accessible, offering a comfortable and inclusive environment for families with mobility needs. We have thoughtfully furnished the space with homely touches, as well as games and toys to keep children entertained during their stay. After each visit, the caravan is thoroughly cleaned and inspected, with items such as bedding replaced as needed to maintain the highest standards of comfort and hygiene.

To further reduce the financial burden on families, the charity continues its commitment to providing food for the duration of each stay. Additionally, thanks to the generous donation of complimentary passes from the holiday park, families have full access to a wide range of on-site attractions, including a pool complex with flumes, a sensory room, anda soft play area.

This year, up to 50 families will enjoy a short break at the caravan, staying for 3, 4, or 7 nights. For many, this marks their very first holiday—a joyful and restorative experience made possible through our continued efforts. While the charity remains committed to granting individual wishes whenever possible, the caravan has become a highly popular and successful cornerstone of our Wish Programme, offering lasting memories and much-needed relief to families in need.

The charity is delighted to announce the arrival of its long-awaited vehicle, which marks a significant milestone in enhancing our services. This new addition will greatly benefit the families we support by offering convenient transportation to and from the doorstep of our holiday caravan.

Importantly, the vehicle is fully wheelchair accessible, ensuring that families with members who have limited mobility can travel in comfort and with dignity. This improvement removes a key barrier for many of the families we serve, making the overall experience more inclusive, accessible, and stress-free.

The addition of the vehicle has significantly enhanced the charity’s operational capacity, allowing us to distribute essential household items more effectively while also reducing costs previously spent on van rentals and third-party delivery services.

Page 4

Sunshine Wishes Childrens Charity Trustees' Report

It now plays a key role in the collection and delivery of care packages and bulk emergency food supplies to disadvantaged families across the local area. This is especially valuable for households where parents are unable to leave due to illness, mobility issues, or caring for sick children who find travel challenging. The vehicle also streamlines our nursery food bank distribution, allowing for more efficient and timely deliveries. Overall, it has become an invaluable asset in helping us reach families directly at their doorsteps with the support they urgently need.

The charity is currently in the process of conducting an impartial, external evaluation of its services and impact. This comprehensive review will provide objective insights into the effectiveness of its programs and the value delivered to the community. Once completed, the findings will serve as a strong foundation for approaching potential funders and securing one or more corporate partnerships. By presenting evidence-based outcomes and measurable success, the charity aims to build trust and demonstrate accountability. It is anticipated that the evaluation will be finalised in the coming months, positioning the charity for meaningful growth and long-term support.

The charity continues to deliver its Community Care projects, which include vital services such as bulk food and clothing distributions to local nurseries. Recently, the charity has expanded its food bank support to reach a total of eight nurseries. This growth enables each nursery to operate its own food pantry on-site, allowing them to distribute essential supplies directly to families in need. By providing resources at the point of access, the charity ensures a faster, more efficient response—delivering food and basic necessities to those who need them most, without unnecessary delays. This year, and continuing into the next, Sunshine Wishes Children's Charity will actively seek innovative and impactful ways to raise funds, increase public awareness, and strengthen support for its programs aimed at improving the lives of disadvantaged children and their families. A key focus will be on expanding our outreach through strategic networking—building meaningful relationships with individuals, businesses, and community groups. These connections are expected to open new avenues for collaboration, resource-sharing, and financial support, ultimately enabling the charity to extend its reach and deepen the assistance it provides where it is needed most. ~ = The annual report was approved by the trustees ofthe charity on 1} ules and signed on its behalf by:

Approved by the Trustees and signed on their behalf by:

Page 5

Independent Examiner's Report to the Trustees of Sunshine Wishes Childrens Charity

I report on the accounts of the Trust for the year ended 7 July 2025, which are set out on pages 7 to 15.

Respective responsibilities of trustees and examiner

The trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply.

It is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records, and comply with Regulation 8 of the 2006 Accounts Regulations have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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Grimley & Company
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172 Kelvinhaugh Street Glasgow G3 8PR

Page 6

Sunshine Wishes Childrens Charity Statement of Financial Activities for the Year Ended 7 July 2025

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2025 2024
Note £ £ £ £
Incoming resources
Incoming resources from generated
funds
Voluntary income 2 166,757 50,608 217,365 226,985
Total incomingresources 166,757 50,608 217,365 226,985
Resourcesexpended
Costsofgenerating funds
Costs ofgenerating voluntary
income
4 170,110 56,841 226,951 202,700
Totalresources expended 170,110 56,841 226,951 202,700
Netmovements infunds (3,353) (6,233) (9,586) 24,285
Reconciliation offunds
Total fundsbroughtforward 46,716 97,589 144,305 120,020
Totalfundscarriedforward 43,363 91,356 134,719 144,305

The notes on pages 9 to 15 form an integral part of these financial statements.

Page 7

Sunshine Wishes Childrens Charity

Balance Sheet as at 7 July 2025

2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 8 38,159 19,227
Current assets
Cash at bank and in hand 103,835 131,934
Creditors: Amounts falling
due within oneyear 9 (7,275) .
(6,856)
Net current assets 96,560 125,078
Netassets caninenione pa
The funds of the charity:
Restricted funds 91,356 97,588
Unrestricted funds
Unrestricted income funds 43,363 46,717
Totalcharityfunds 134,719 144,305

The financial statements have been prepared in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

Approved by the Board on W|nleg and signed on its behalf by:

The notes on pages 9 to 15 form an integral part of these financial statements. Page 8

1 Accounting policies

Sunshine Wishes Childrens Charity Notes to the Financial Statements for the Year Ended 7 July 2025

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).the charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended)

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Fund accounting policy

Unrestricted income funds are general funds that are available for use at the trustees’ discretion in furtherance of the objectives of the charity.

Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Further details of each fund are disclosed in note 12.

Incoming resources

Voluntary income including donations and grants that provide core funding or are of a general nature is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions which require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Resources expended

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Costs of generating funds are the costs associated with attracting voluntary income.

Charitable expenditure comprises those costs incurred in the delivery of the charity's activities and services for it's beneficiaries. It includes all costs which can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

Page 9

Sunshine Wishes Childrens Charity

Notes to the Financial Statements for the Year Ended 7 July 2025

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These include the costs attributable to the charity's compliance with constitutional and statutory requirements including independent examination, strategic management and trustee's meetings and reimbursed expenses. The independent examiners remuneration is £2,907 (2024 £2,771).

Fixed assets

Individual fixed assets costing £250 or more are initially recorded at cost.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

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||||||| |---|---|---|---|---|---| |Motor vehicles|25% reducing balance|basis| |Office|equipment|33%|straight|line|basis| |Plant and|equipment|15% reducing|balance|

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Operating leases

Rentals payable under operating leases are charged in the statement of financial activities on a straight line basis over the lease term.

Pensions

The charity operates a defined contribution pension scheme. Contributions are charged in the statement of financial activities as they become payable in accordance with the rules of the scheme.

Exemption from preparing a cash flow statement

The charity have opted to adopt Bulletin 1 published on 2nd February 2016 and have therefore not included a cash flow statement in these financial accounts.

2 ~~ Voluntary income

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|||||||| |---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Funds|Total|Funds| |Funds|Funds|2025|2024| |£|£|£|£| |Donations|and|legacies| |Donations|92,242|-|92,242|149,335| |Grant Income|74,275|50,608|124,883|77,313| |Bank|interest|receivable|240|-|240|337| |166,757|50,608|217,365|226,985|

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Page 10

Sunshine Wishes Childrens Charity Notes to the Financial Statements for the Year Ended 7 July 2025

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3. Grants receivable

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||||||||| |---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Funds|Total Funds| |Funds|Funds|2025|2024| |£|£|£|£| |Grant Income|23,775|6,600|30,375|-| |CJ Lang &|Son|4,000|-|4,000|-| |Foundation|Scotland|5,000|-|5,000|5,000| |The Grocers|Charity|-|-|-|5,000| |The Canbrick Charity TCCT Grant|-|7,095|7,095|-| |Ward|Family Charity|1,500|-|1,500|1,500| |The|People's|Postcode|Lottery|25,000|-|25,000|-| |East Dunbartonshire|Council|-|-|-|3,000| |Wesleyan Community Fund|-|7,329|7,329|-| |Merchants House|grant|-|5,005|5,005|-| |The|Ireland Fund|500|-|500|2,000| |Hugh|Fraser|Foundation|-|3,500|3,500|-| |Murgitroyd|Foundation|-|3,197|3,197|-| |John|Mather Trust|-|2,750|2,750|-| |Green Hall Foundation|-|-|-|3,000| |May Mackintosh|-|3,000|3,000|-| |Mugdock Children's|Trust|1,000|-|1,000|-| |The Jones Family Trust|-|2,000|2,000|-| |The ALA Green|Charitable|Trust|-|1,375|1,375|3,125| |Allied|Vehicles|Charitable|Trust|-|5,000|5,000|23,100| |The|Stafford|Trust|-|-|-|4,950| |The Plumb|Trust|5,000|-|5,000|5,000| |Cash|for Kids|-|-|-|2,455| |Lner Ltd|-|-|-|6,160| |Commonwealth|Fund|-|-|-|1,453| |The Grace|Trust|1,000|-|1,000|1,000| |Monica|Rabagliati|Charitable|Trust|-|-|-|3,000| |Hugh|Stenhouse Foundation|-|-|-|1,000| |Gordon|Fraser Charitable|Trust|-|-|-|1,500| |The|Hufstetler Foundation|-|-|-|2,000| |Groundwork|-|357|357|1,070| |New|Park|Educational|Trust|-|-|-|1,000| |Nancy Roberts Trust|-|-|-|1,000| |Travers|Smith|Foundation|-|(1,400)|(1,400)|-| |The|Bellahouston|Bequest Fund|-|(2,000)|(2,000)|-| |The Lady Marion Gibson|Trust|(2,000)|-|(2,000)|-| |Basil|Death|Fund|(1,500)|-|(1,500)|-| |De Brye Trust|(2,000)|-|(2,000)|-| |Walker Schoolbraid|(2,000)|-|(2,000)|-|

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Page 11

—-74,275 —«50,608

77,313

Sunshine Wishes Childrens Charity

Notes to the Financial Statements for the Year Ended 7 July 2025

wesseeeee CONtinUed

124,883

4 Total resources expended

Total resources expended
Donations
and legacies
Total
£ £
Direct costs
Otherdirect costs 33,342 33,342
Employmentcosts 123,056 123,056
Establishment costs 10,314 10,314
Repairs and maintenance 9,320 9,320
Officeexpenses 3,825 3,825
Printing, postingand stationery 3,264 3,264
Cleaning
Motorexpenses
189
7,968
189
7,968
Advertisingand promotion 17 17
Accountancy fees 2,906 2,906
Legalandprofessional costs 22,350 22,350
Depreciationoftangible fixed assets 10,164 10,164
226,715 226,715
Supportcosts
Interestpayable 236 236
226,951 226,951

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5 __ Trustees’ remuneration and expenses
No trustees received any remuneration during the year.
6 = Net (outgoing)/incoming resources
Net (outgoing)/incoming resources is stated after charging:
2025 2024
£ £
(Profit)/loss on disposal of tangible fixed assets - 105
Depreciation of tangible fixed assets 10,164 3,416
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Page 12

Sunshine Wishes Childrens Charity

Notes to the Financial Statements for the Year Ended 7 July 2025

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7 Employees’ remuneration

The average number of persons employed by the charity (including trustees) during the year was as follows:

2025 2024
No. No.
Charitable activities 3 3
Theaggregate payroll costs ofthese persons were as follows:
2025 2024
£ £
Wages and salaries 113,379 113,425
Social security 6,878 6,884
Otherpension costs 2,799 2,800
123,056 123,109

Page 13

Sunshine Wishes Childrens Charity Notes to the Financial Statements for the Year Ended 7 July 2025

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)

8 Tangible fixed assets

Plant and
machinery Fixtures,
including fittings and
motor vehicles equipment Total
£ £ £
Cost
As at8July2024
Additions
As at 7July2025
31,210
29,095
60,305
1,652
-
1,652
32,862
29,095
61,957
Depreciation
As at8July2024
Chargefortheyear
Asat 7July2025
12,042
10,149
22,191
1,592
15
1,607
13,634
10,164
23,798
Net book value
Asat7July2025
Asat7July2024
38,114
19,168
45
60
38,159
19,228
Creditors: Amounts fallingduewithin oneyear
2025 2024
£ £
Taxation and social security 5,855 5,616
Accrualsand deferred income 1,420 __—i1240
7,275 6,856

9 Creditors: Amounts falling due within one year

10 Pension scheme

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the period represents contributions payable by the charity to the scheme and amounted to £2,799 (2024 - £2,800). There were no outstanding or prepaid contributions at either the beginning or end of the financial year.

Page 14

Sunshine Wishes Childrens Charity

Notes to the Financial Statements for the Year Ended 7 July 2025

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11 Related parties

Controlling entity

The charity is controlled by the trustees.

12 Analysis of funds

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|||||||| |---|---|---|---|---|---|---| |At 8 July|Incoming|Resources|At 7 July| |2024|resources|expended|2025| |£|£|£|£| |General|Funds| |Unrestricted|income|fund|46,716|166,757|(170,110)|43,363| |Restricted|Funds| |Restricted|income fund|||97,589|50,608|(56,841)|91,356| |144,305|217,365|(226,951)|134,719|

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13. Net assets by fund

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||||||| |---|---|---|---|---|---| |Unrestricted|Restricted|Total Funds|Total Funds| |Funds|Funds|2025|2024| |£|£|£|£| |Tangible|assets|45|38,114|38,159|19,227| |Current|assets|50,593|53,242|103,835|131,934| |Creditors: Amounts|falling due| |within one year|(7,275)|-|(7,275)|(6,856)| |Net assets|43,363|91,356|134,719|144,305|

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Page 15

Sunshine Wishes Childrens Charity

Statement of financial activities by fund Year Ended 7 July 2025

Unrestricted Unrestricted
income fund income fund
2025 2024
£ £
Incoming resources
Incomingresources from generated funds
Voluntaryincome 166,757 176,935
Total incomingresources 166,757 176,935
Resources expended
Costsofgeneratingfunds
Costsofgeneratingvoluntary income 170,110 173,911
Total resources expended 170,110 173,911
Netmovements infunds (3,353) 3,024
Reconciliation offunds
Total fundsbroughtforward 46,716 43,693
Totalfundscarriedforward 43,363 46,717

This page does not form part of the statutory financial statements.

Page 16

Sunshine Wishes Childrens Charity

Statement of financial activities by fund Year Ended 7 July 2025

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Restricted Restricted
income income
fund 1 fund 1
2025 2024
£ £
Incoming resources
Incomingresources from generated funds
Voluntaryincome 50,608 50,050
Total incomingresources 50,608 50,050
Resources expended
Costs ofgenerating funds
Costs ofgeneratingvoluntaryincome 56,841 28,789
Totalresourcesexpended 56,841 28,789
Netmovements infunds (6,233) 21,261
Reconciliation offunds
Total fundsbrought forward 97,589 76,327
Totalfundscarriedforward 91,356 97,588

This page does not form part of the statutory financial statements.

Page 17