RECEIPTS AND PAYMENTS ACCOUNTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
FOR
THE DARCEY SUNSHINE PROJECT
SC052031
THE DARCEY SUNSHINE PROJECT
CONTENTS OF RECEIPTS AND PAYMENTS ACCOUNTS THE PERIOD ENDED 30 SEPTEMBER 2025
| Page Number | |
|---|---|
| Report of the Trustees | 1 |
| Independent Examiner�s report | 4 |
| Receipts and Payments Accounts | 5 |
| Statement of Balances | 6 |
| Notes to the accounts | 7 |
THE DARCEY SUNSHINE PROJECT
REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 30 SEPTEMBER 2025
The trustees present their report with the receipts and payments accounts of the charity for the period ended 30 September 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity Number SC 052031
Independent O’Haras Chartered Examiners Glasgow, G76 7HU
Principal Banker Virgin Money, 35 Regent St, London, SW1Y 4ND
GOVERNANCE, STRUCTURE AND MANAGEMENT
Governing document
The Darcey Sunshine Project is a Single Tier Scottish Charitable Incorporated Organisation (SCIO). It was registered in its current legal form by OSCR on 26 September 2022. It is governed by its constitution.
Appointment of Trustees
calendar year, reporting on the immediately preceding financial year of the organisation.
At each AGM, one third of the charity trustees must retire from office but may then be reelected.
Related charities
The charity is connected to The Darcey Sunshine Foundation NPC (Registered in Republic of South Africa, NPC number: 2020/864863)
THE DARCEY SUNSHINE PROJECT
REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 30 SEPTEMBER 2025
OBJECTIVES AND ACTIVITIES
Charitable purposes
The organisation is established for charitable purposes only and the objectives are:
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(a) in sole partnership and mandate with The Darcey Sunshine Foundation NPC (Registered in Republic of South Africa) to
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(i) �������������������������������������������������������������� impoverished communities.
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(ii) Implementation of practical water safety education through a sole partnership and mandate with The Darcey Sunshine Foundation (NPC).
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(iii) Advancement of public participation in sport through creating access to basic swim skill and survival training, in partnership with The Darcey Sunshine Foundation NPC (Republic of South Africa).
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(b) To create partnerships with local and national organisations in the United Kingdom; to advance access to practical water safety education for all children with the objective of saving lives through drowning prevention.
ACHIEVEMENTS AND PERFORMANCES
The past financial year marked a period of significant growth and development for The Darcey Sunshine Project. Our newly appointed Board introduced a refreshed strategic direction alongside a robust five-year plan, positioning us for long-term sustainability and greater community impact.
We strengthened our existing partnership with Swim Easy Ltd and began establishing new ������������������������������������������������������������������������������������ Swimming in Parliament as part of the Save Our Pools and School Swimming campaigns, initiatives that align closely with our mission to ensure equitable access to lifesaving water skills.
Our annual Elie Water Safety Day and Sandcastle Competition welcomed more than 100 participants, all of whom left with improved awareness of water safety principles. We also ������������������������������������������������������������������������� visitors from across the country and promoting the Water Safety Code.
Over the year, we enabled 7,800 swimming lessons for children facing financial hardship, delivered water safety education to over 5,000 children in schools across the Western Cape of South Africa, and provided 300 parents with essential water safety and CPR training. These achievements reflect our continued commitment to reducing drowning risk and expanding access to vital survival skills.
THE DARCEY SUNSHINE PROJECT
REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 30 SEPTEMBER 2025
Reserves
At 30 September 2025, the charity had unrestricted reserves of £21,699 (2024: £1,479) which will be used to fund the charity’s purposes.
PLANS FOR FUTURE
Looking ahead to 2026, we aim to strengthen our organisational capacity by recruiting our first full-time staff member to lead project delivery, enhance volunteer coordination, support mandatory training, and secure more sustainable funding pathways. We intend to deepen existing partnerships while developing new, long-term programmes that expand access to lifesaving water skills for children experiencing financial hardship across Scotland.
Our target for 2026 is to reach 300 children in Scotland and 300 children in South Africa with survival swimming lessons and a further 8000 children with water safety education. In addition, we plan to further support our emerging project in Zimbabwe, enabling local teams to extend free swimming lessons to children from orphanages, special education centres, and families of domestic workers.
Alongside our survival swimming initiatives, we will continue working with schools, supporting teachers in delivering essential water safety education to primary-aged children across Scotland and the Western Cape.
Approved by the Trustees and signed on their behalf
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INDEPENDENT ���������� REPORT TO THE TRUSTEES OF
THE DARCEY SUNSHINE PROJECT FOR THE PERIOD ENDED 30 SEPTEMBER 2025
We report on the accounts of the charity for the period ended 30 September 2025 which is set out on page 5 to 7.
Respective responsibilities of trustees and examiners
�������������������������������������������������������������������������������� the terms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is our responsibility to examine the accounts as requires under section 44(1) (c) of the Act and to state whether particular matters have come to our attention.
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Our examination is carried out in accordance with Regulation 11 of the 2006 Charities 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 seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts.
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In the course of our examination, no matter has come to our attention
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which gives us 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
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met , or
- to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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�������Chartered Accountants Radleigh House 1 Golf Road Clarkston Glasgow G76 7HU
23 December 2025 ������������������
THE DARCEY SUNSHINE PROJECT
RECEIPTS AND PAYMENTS ACCOUNTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Receipts | ||
| Donations | 24,139 | 18,486 |
| Fund raising income | 79,038 | 61,523 |
| Projects income | 2,491 | 2,568 |
| Gift Aid | - | 1,301 |
| --------- | -------- | |
| 105,668 | 83,878 | |
| Payments | ||
| Charitable activities | 39,531 | 32,399 |
| Donations | 35,000 | 50,000 |
| Governance expenses | 9,438 | - |
| --------- | --------- | |
| 83,969 | 82,399 | |
| ---------- | ---------- | |
| Net surplus/(deficit) for the year | 21,699 | 1,479 |
| ====== | ====== |
THE DARCEY SUNSHINE PROJECT
STATEMENT OF BALANCES AT 30 SEPTEMBER 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Bank at start ofyear | 20.911 | 19.432 |
| Surplus/(deficit) foryear | 21,699 | 1,479 |
| 42.610 | 20.911 |
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Approved by the Trustees and signed on their behalf
-_ tf Trustee
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THE DARCEY SUNSHINE PROJECT
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1. Basis of accounting
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2. Nature and purpose of funds
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day to day running of the charity.
Restricted funds may only be used for specific purposes, Restrictions arise when specified by the donor or when funds are raised for specific purposes.
3. Trustees remuneration
No trustees were paid a remuneration during the year.
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4. Transactions with related charities
During the course of the year, a donation of £35,000 (2024: £50,000) was paid The Darcey Sunshine Foundation NPC, a related charity.