Charity registration number 1114784 (England and Wales)
Company registration number 05697939
SUNNY DAYS CHILDRENS FUND
(A COMPANY LIMITED BY GUARANTEE)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
SUNNY DAYS CHILDRENS FUND
(A COMPANY LIMITED BY GUARANTEE)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr William Potter
(Chair)
Mr Wayne Potter
Mr John Mcclymont
Secretary
Mr William Potter
Charity number
1114784
Company number
05697939
Registered office
4 Cressing Road
Braintree
Essex
CM7 3PP
Auditor
KLSA LLP
Kalamu House
11 Coldbath Square
London
EC1R 5HL
Bankers
National Westminister Bank Plc
47 High Street
Braintree
Essex
CM7 1JT
SUNNY DAYS CHILDRENS FUND
(A COMPANY LIMITED BY GUARANTEE)
CONTENTS
Page
Trustees report
1 - 4
Statement of Trustees responsibilities
5
Independent auditor's report
6 - 8
Statement of financial activities
9
Balance sheet
10
Notes to the financial statements
11 - 20
SUNNY DAYS CHILDRENS FUND
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 JUNE 2025
- 1 -

The Trustees present their annual report and financial statements for the year ended 30 June 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 2 to the accounts and comply with the charity's governing document, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016)

Objectives and activities

The objects of the Charity as set out in its constitution are:

To promote any charitable purposes for the benefit of children in the UK as the Trustees in their absolute discretion think fit, in particular but without prejudice to the foregoing, for the benefit of those who are sick or disabled, to provide advocacy/information and emotional support to children and their families, the provision of financial assistance to individuals, including holidays for themselves and their families, and to support the charitable work of similar institutions.

Public benefit

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance
Significant activities and achievements against objectives

These objectives are pursued through a range of activities in the different areas of the Charity's work which are summarized below.

Support & Advocacy

This continues to remain our main charitable activity, we have more than 3,000 families that we have directly helped by way of a grant, holiday or support. We also provide support and advice to countless others. This may be in the form of emotional support, advice to ensure they are claiming the correct benefits, help in locating alternative funding and in some case "just being there for a chat". Since the cost-​of-​living crisis, we have found it necessary to increase our team that deal with this very important work. Many families have nowhere to turn to when they are dealing with issues that affect their children, our team is always on hand to offer support and advice, which is of great benefit to the families.

SUNNY DAYS CHILDRENS FUND
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -

Grants

The Charity continues to make grants to families of children that meet the criteria set out in our objectives. These grants include but are not limited to costs for: medical equipment, hospital travel expenses, educational equipment, financial support and crisis break holidays. Although our grants programme is not our main objective, we still feel it is an important part of the work we do.

Below are just a few of the comments that the Charity have received from families and Social Workers that we have been able to help.

“Sunny Days have been an excellent resource in my role as a hospital social worker. We support children from all over the UK, and there are significant financial challenges that come with that for families. Sunny Days are the organisation that I can go to when families need urgent funds to help get family members to hospital when other means have been exhausted. Margaret and the team of Trustees always get back to me incredibly quickly, even on occasions when they cannot offer support. However, when they can, the support they offer has meant that we are able to offer families the life-line they need at what is often one of the most challenging times of their lives.”

“I want to extend the deepest and most heartfelt thank you for the incredible gift of a treadmill. This means the absolute world to Evie and our family. Since her cancer diagnosis, Evie has faced many challenges — her confidence has been shaken, her mobility reduced, and the emotional toll of weight gain has made her feel disconnected from the vibrant girl she’s always been. Her one wish was to have a treadmill at home, a safe space where she could rebuild her strength and self-belief at her own pace. Thanks to your generosity, that wish has come true. She’s already planned her daily routine and is excited to take this empowering step forward. Your kindness has not only given Evie a tool for physical recovery, but also a renewed sense of hope. We are truly overwhelmed with gratitude. Thank you, from the bottom of our hearts, for making such a meaningful difference in her life.”

“I'd like to express my gratitude for your approval of this grant. This appliance arrived yesterday and I have already used it twice to prepare my son’s food for the week. It is going help me a lot definitely.”

“I am a Social Worker who works for a Charity. My role involves supporting families with the non-medical impact of a cancer diagnosis. When a child is diagnosed, one of the main areas in which families struggle is financially due to parents not being able to work and due to the additional costs of inpatient hospital admissions and travel to and from specialist cancer treatment centres, which can sometimes be a long distance away. Being able to apply to Sunny Days for a grant to support families when they are going through such a difficult time is such a huge help. Families are incredibly grateful to receive the grants and it takes off some of the additional stress and worry they are experiencing. The process of applying for a grant via Sunny Days is simple and families receive the money quickly. We are incredibly grateful to Sunny Days Charity and they have helped a number of families that we support. Many thanks.”

Holiday Homes

Our Holiday homes have again proved to be a great success. The benefits these breaks provide to the families are immeasurable and below are just a few of the comments that we have received from families: “Thank you so much for the wonderful holiday we had this year. We have spent so much time in hospital over the past 2 years. It has been so beneficial to ALL of the family to be able to spend happy time together.”” “Please thank everyone at Sunny Days for allowing us to spend a week at you holiday home, it was so good to be able to spend time together as a family after what has been a very difficult year for us.” “We are so grateful for the holiday you let us have. The staff at the park were amazing, they went above and beyond to include our wheelchair bound son in all of the activities there was to offer. It has been such a hard time recently with all of the hospital visits and stays, I can’t remember the last time I saw him and his brothers and sisters laugh so much. Please thank everyone at Sunny days Children’s Fund and please let the park know how great the staff were.”

SUNNY DAYS CHILDRENS FUND
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -

Website

Our website (www.sunnydaysfund.org.uk) has continued to be a good source of information for families to contact the Charity. We also receive many donations directly from the link on the website.

The majority of families are referred to the Charity through Hospital and Local Council Social Workers, but some have applied directly through the website and contact through fundraising activities. The Charity confirms all the relevant medical conditions of the children through either the family GP or the Hospital attended.

The Trustees are mindful of the public benefit tests for charities, and confirm they have complied with the duty in the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.

Financial review

Due to the continuing cost of living crisis, it has again proved to be a difficult year for us, our income from all sources has greatly reduced from last year.

We will continue to strive to increase our fundraising activities to ensure that we are able to maintain our objectives, allowing us to continue to help as many families as possible.

The Charity generated total incoming resources for the year of £460,137 (2024: £367,062); all this income is self-generated through telephone appeals and grant applications.

The Charity’s total expenditure for the year was £389,018 (2024: £362,362) including spending on charitable activities of £317,170 (2024: £284,585), leaving net (expenditure) / income for the year of £73,911 (2024: £5,898).

The Charity’s General Reserves brought forward were £131,974, giving General Reserves carried forward of £205,885. There are no Restricted Reserves.

The Trustees are of the opinion that the Charity’s main aim is to continue to provide support, advocacy etc. for existing and potential future families but will also continue to make direct grants and holidays where appropriate and where funds permit.

The Trustees are satisfied with the Charity’s financial position at the year end.

Reserves policy

The majority of the Charity's income is from daily/weekly fundraising activities and it does not rely on large corporate grants or bequests. This allows the Charity to have a definite indication of our regular income. We endeavour to maintain between £40,000 and £50,000 in reserves for unforeseen circumstances. The Trustees believe this is sufficient to meet the Charity's ongoing obligations.

Major risks

The Trustees have formally assessed business risks, and this has involved assessing the types of risk facing the Charity, prioritising them in terms of the potential impact and likelihood of occurrence, and identifying means of mitigating the risks. As part of this process the Trustees have assessed the adequacy of the Charity’s internal controls and the costs of operating particular controls relative to the benefits obtained.

Plans for future periods

The Charity intends to continue to build on its strong links with the Great Ormond Street Hospital and other children’s hospitals throughout the country. We will also continue to support Council Social Workers nationally. Our intention is to also continue supporting our existing and future families through our support and advocacy team.

SUNNY DAYS CHILDRENS FUND
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
Structure, governance and management

Sunny Days Children's Fund is constituted as a registered Charity and a company limited by guarantee and has no share capital, with the Charity Trustees being directors of the company. The liability of each member in the event of winding up is limited to £10.

Trustees are normally elected at the Annual General Meeting (AGM), when a third of Trustees retire by rotation, but can also be appointed during the year to serve until the next AGM, when they have to stand for re-election. All major decisions that have financial or staffing implications are made by the Board of Trustees. Salaries and other running costs are agreed as part of the annual budgetary process.

Mr William Potter
Mr Wayne Potter
Mr John Mcclymont
Recruitment and appointment of trustees

The Board meets formally two times during the year, and in addition the CEO has daily contact with the Trustees. The formal meetings cover staffing, finance, work reports, policy and broader strategic issues.

Auditor

In accordance with the company's articles, a resolution proposing that KLSA LLP be reappointed as auditor of the Charity will be put at a General Meeting.

The Trustees r eport was approved by the Board of Trustees.

Mr William Potter
Chair of the Trustees
26 January 2026
SUNNY DAYS CHILDRENS FUND
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF TRUSTEES RESPONSIBILITIES
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -

The Trustees, who are also the directors of Sunny Days Childrens Fund for the purpose of company law, are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the Trustees are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

SUNNY DAYS CHILDRENS FUND
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF SUNNY DAYS CHILDRENS FUND
- 6 -

Opinion

We have audited the financial statements of Sunny Days Childrens Fund (the ‘charity’) for the year ended 30 June 2025 which comprise the statement of financial activities, the balance sheet and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 30 June 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report. However, because not all future events or conditions can be predicted, this statement is not a guarantee as to the company’s ability to continue as going concern.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

-

the information given in the financial statements is inconsistent in any material respect with the Trustees report; or

-

sufficient accounting records have not been kept; or

-

the financial statements are not in agreement with the accounting records; or

-

we have not received all the information and explanations we require for our audit.

SUNNY DAYS CHILDRENS FUND
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF SUNNY DAYS CHILDRENS FUND
- 7 -
Responsibilities of Trustees

As explained more fully in the s tatement of Trustees r esponsibilities, the Trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Extent to which the audit was considered capable of detecting irregularities, including fraud and non-compliance with laws and regulations

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- we identified the laws and regulations applicable to the charitable company through discussions with trustees and other management, and from our commercial knowledge and experience of the sector; and

- we focused on specific laws and regulations which we considered may have a direct material effect on the operations of the charitable company

- financial statements or the operations of the charitable company, including the Companies Act 2006, Charities Act 2011, data protection, anti-bribery, employment, environmental and health and safety legislation.

We assessed the susceptibility of the c haritable compan y’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries to identify unusual transactions;

- assessed whether judgements and assumptions made in determining the accounting estimates set out in note 2 were indicative of potential bias; and

- investigated the rationale behind significant or unusual transactions.

SUNNY DAYS CHILDRENS FUND
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF SUNNY DAYS CHILDRENS FUND
- 8 -

To address the risk of non-compliance with laws and regulations, we communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. The potential effect of these laws and regulations on the financial statements varies considerably.

Firstly, the charitable company is subject to laws and regulations that directly affect the financial statements including financial reporting legislation (including related charities legislation) and taxation legislation (including payroll taxes) and we assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statements items.

Secondly, the charitable company is subject to grants terms and conditions where the consequences of non-compliance could have a material effect on amounts or disclosures in the financial statements, for instance through the termination of grants. We identified the following areas as those most likely to have such an effect: Charity Commission inspections and health and safety legislation regulations. Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any. Therefore, if a breach of operational regulations is not disclosed to us or evident from relevant correspondence, an audit will not detect that breach.

We communicated identified fraud risks and non-compliance with laws and regulations with those charged with governance, throughout the audit team and remained alert to any indications throughout the audit.

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and its trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Shilpa Chheda (Senior Statutory Auditor)
For and on behalf of KLSA LLP, Statutory Auditor
Chartered Accountants
Kalamu House
11 Coldbath Square
London
EC1R 5HL
26 January 2026

KLSA LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

SUNNY DAYS CHILDRENS FUND
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2025
- 9 -
Unrestricted
Unrestricted
funds
funds
2025
2024
Notes
£
£
Income and endowments from:
Charitable activities
4
460,137
367,062
Investments
3
1,292
1,198
Other income
5
1,500
-
Total income
462,929
368,260
Expenditure on:
Raising funds
6
71,848
77,777
Charitable activities
7
317,170
284,585
Total expenditure
389,018
362,362
Net income and movement in funds
73,911
5,898
Reconciliation of funds:
Fund balances at 1 July 2024
131,974
126,076
Fund balances at 30 June 2025
205,885
131,974

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

SUNNY DAYS CHILDRENS FUND
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
AS AT 30 JUNE 2025
30 June 2025
- 10 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
13
39,105
16,881
Current assets
Debtors
14
36,703
17,187
Cash at bank and in hand
145,922
101,874
182,625
119,061
Creditors: amounts falling due within one year
15
(15,845)
(3,968)
Net current assets
166,780
115,093
Total assets less current liabilities
205,885
131,974
The funds of the charity
Unrestricted funds
17
205,885
131,974
205,885
131,974

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 June 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 26 January 2026
Mr William Potter
Chair of the Trustees
Company registration number 05697939 (England and Wales)
SUNNY DAYS CHILDRENS FUND
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 11 -
1
Accounting policies
Charity information

Sunny Days Childrens Fund is a private company limited by guarantee incorporated in England and Wales. The registered office is 4 Cressing Road, Braintree, Essex, CM7 3PP.In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements.

The principal activity of the charity is the raising of funds to help children under the age of 18 years with a wide range of adverse medical conditions and all other life hindering conditions.

1.1
Accounting convention

The accounts have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The accounts have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

The charity is able to fund its operational costs and meet its liabilities, through utilisation of existing cash resources and with continued support from grants and donations. The c harity is therefore dependant upon its sponsors and donors for continuing financial support. As at 3 0 June 202 5, the charity's net expenditure was £205 k (202 4: £131 k). The charity's net current assets w ere £166 k (202 4: £1 15 k).

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

D es i g n a t ed funds co mprise u nr e s t ri c t ed funds th a t h ave been se t asi d e b y t he t rus t e e s fo r p a rti c u l a r p u r po ses. T h e a i m and u s e of ea c h de s ign a t e d fund i s se t out i n the not es t o th e fin a n ci a l s t a t e me nt s.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

SUNNY DAYS CHILDRENS FUND
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 12 -
1.4
Incoming resources

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income, after any performance conditions have been met, when the amount can be measured reliably and when it is probable that the income will be received.

Income from donations is recognised on receipt, unless there are conditions attached to the donation that require a level of performance before entitlement can be obtained. In this case income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail of the contribution of volunteers to the charity is given in the Trustees' Annual Report.

1.5
Resources expended

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

All expenditure is accounted for on an accruals basis. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

• Costs of raising funds includes the costs associated with attracting voluntary income

• Expenditure on charitable activities includes those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose

Support costs allocation

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, and project management costs. They are incurred directly in support of expenditure on the objects of the charity. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.

Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

SUNNY DAYS CHILDRENS FUND
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 13 -
1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Assets with a cost of less than £200 are expensed.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property
10% on a straight line basis
Fixtures and fittings
25% on a reducing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

SUNNY DAYS CHILDRENS FUND
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 14 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10
Taxation
The charity is an exempt charity within the meaning of schedule 3 of Charitites Act 2011 and is considered to pass the tests set out in Paragraph 1 Scehdule 6 of the Finance Act 2010. It therefore meets the definition of a charitable company for UK corporation tax purposes.
1.11
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty
Useful economic lives of tangible assets

Management reviews the useful lives and residual values of the tangible assets on a regular basis. During the financial year, the directors determined no significant changes in the useful lives and residual values.

Staff costs accrual

The monetary liability for employees' accrued holidays and management approved bonus at the reporting date is recognised as an expense accrual.

SUNNY DAYS CHILDRENS FUND
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 15 -
3
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
1,292
1,198
4
Charitable activities
2025
2024
£
£

General donations and telephone appeals

411,908
326,289
Gift Aid recoverable
48,229
40,773
460,137
367,062
5
Other income
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Profit on sale of Holiday chalets
1,500
-
6
Expenditure on raising funds
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Fundraising and publicity
Seeking donations, grants and legacies
11,349
9,368
Membership schemes and social lotteries
1,704
1,452
Staff costs
43,326
50,650
Depreciation and impairment
2,200
1,259
58,579
62,729
Trading costs
Support costs
13,269
15,048
Total costs
71,848
77,777
SUNNY DAYS CHILDRENS FUND
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 16 -
7
Expenditure on charitable activities
Unrestricted funds
Unrestricted funds
2025
2024
£
£
Direct costs

Staff costs

154,119
131,670

Printing, postage and stationery

18,977
16,201

Communications

5,213
7,013

Travel

219
-

Donations and grants

49,828
28,986
228,356
183,870
Share of support and governance costs (see note 8)
Support
80,346
95,677
Governance
8,468
5,038
317,170
284,585
Analysis by fund
Unrestricted funds
317,170
284,585
8
Support costs allocated to activities
2025
2024
£
£
Staff costs
39,908
52,307
Depreciation
4,675
5,190
Premises costs
44,260
48,513
Insurance
832
788
Bank and credit charges
2,675
3,175
Governance costs
9,733
5,790
102,083
115,763
Analysed between:
Fundraising
13,269
15,048
Family support & Advocacy
88,814
100,715
102,083
115,763
2025
2024
Governance costs comprise:
£
£
Audit fees
9,733
5,790
9,733
5,790
SUNNY DAYS CHILDRENS FUND
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 17 -
9
Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

None of the Trustees (or any persons connected with them) were reimbursed for expenses from charity during the year and in the previous year.

10
Net movement in funds
2025
2024
£
£
Net movement in funds is stated after charging/(crediting)
Fees payable to the company's auditor for the audit of the company's financial statements
9,733
5,790
Depreciation of owned tangible fixed assets
6,875
6,449
11
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Raising funds
5
7
Charitable activities
8
10
Support services
4
3
Total
17
20
Employment costs
2025
2024
£
£
Wages and salaries
232,304
206,359
There were no employees whose annual remuneration was more than £60,000.
12
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

SUNNY DAYS CHILDRENS FUND
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 18 -
13
Tangible fixed assets
Freehold property
Fixtures and fittings
Total
£
£
£
Cost
At 1 July 2024
58,376
66,034
124,410
Additions
22,000
7,100
29,100
Disposals
(58,376)
-
(58,376)
At 30 June 2025
22,000
73,134
95,134
Depreciation and impairment
At 1 July 2024
58,376
49,154
107,530
Depreciation charged in the year
2,200
4,675
6,875
Eliminated in respect of disposals
(58,376)
-
(58,376)
At 30 June 2025
2,200
53,829
56,029
Carrying amount
At 30 June 2025
19,800
19,305
39,105
At 30 June 2024
-
16,881
16,881
14
Debtors
2025
2024
Amounts falling due within one year:
£
£
Gift aid recoverable
33,281
17,187
Prepayments
3,422
-
36,703
17,187
15
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
9,590
1,436
Other creditors
175
406
Accruals and deferred income
6,080
2,126
15,845
3,968
SUNNY DAYS CHILDRENS FUND
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 19 -
16
Operating lease commitments
Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within one year
24,000
24,000
17
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 July 2024
Incoming resources
Resources expended
Transfers
At 30 June 2025
£
£
£
£
£
Fixed asset fund
16,881
-
-
22,224
39,105
General funds
115,093
462,929
(389,018)
(22,224)
166,780
131,974
462,929
(389,018)
-
205,885
Previous year:
At 1 July 2023
Incoming resources
Resources expended
Transfers
At 30 June 2024
£
£
£
£
£
Fixed asset fund
20,861
-
-
(3,980)
16,881
General funds
105,215
368,260
(362,362)
3,980
115,093
126,076
368,260
(362,362)
-
131,974

The Designated fund represents the net book value of tangible fixed assets, and has been designated by the trustees to reflect the fact that these funds are not in a liquid form and so are not expendable funds.

SUNNY DAYS CHILDRENS FUND
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 20 -
18
Related party transactions
Remuneration of key management personnel
The remuneration of key management employees is as follows
2025
2024
£
£
Key management personnel
45,300
44,200
45,300
44,200

No trustee received any remuneration during the year. During the year the CEO was remunerated as follows;

Power by which the payment

is permitted 2025 2024

£ £

M Fitzmaurice Employed by trustees 45,300 44,200

Other than the above, no trustee or other person related to the Charity had any interest in any contract or transaction entered into by the Charity during the year or the preceding year other than stated above.

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