Company registration number NI642024 (Northern Ireland)
Charity registration number NIC106930 (Northern Ireland)
CAMP SONSHINE PORTUGAL LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
CAMP SONSHINE PORTUGAL LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Ms K Clague
Mr G Bowden
Mr R McComiskey
Mr A Harrison
Mr M A Loney
Country of incorporation
United Kingdom
NI642024
(Northern Ireland)
Charity registration
Northern Ireland
NIC106930
Registered office
Alfred House
19 Alfred Street
Belfast
BT2 8EQ
Independent examiner
GMcG BELFAST
Chartered Accountants & Statutory Auditor
Alfred House
19 Alfred Street
Belfast
BT2 8EQ
Bankers
Santander
6 Royal Avenue
Belfast
BT1 1DA
CAMP SONSHINE PORTUGAL LTD
CONTENTS
Page
Trustees' report
1 - 3
Independent examiner's report
4 - 5
Statement of financial activities
6
Balance sheet
7
Notes to the financial statements
8 - 14
CAMP SONSHINE PORTUGAL LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 31 October 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Articles of Association, 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)" (effective 1 January 2019).

Objectives and activities

In setting objectives and planning for activities, the Directors have given due consideration to general guidance published by the Charity Commission for Northern Ireland relating to public benefit.

The main objectives of the Charity are to establish and advance the Christian Faith among those who attend, to support the Christian mission, to prevent and give relief of poverty for the benefit of the public and give children and young people the opportunity to experience intercultural activities, which will broaden their understanding of other nations, languages and cultures.

The Charity has an active code of conduct for all leaders and volunteers that work at the camps, which they must abide by for the wellbeing of themselves and other people during camp. In addition to this, the Charity has a strict child protection policy, which details different aspects that must be considered when looking after children and young people at camp. The beneficiaries of the charity are the general public and various partner charities.

In order to achieve its set objectives, Camp Sonshine Portugal Ltd promotes the Christian faith. The charity does this by ensuring all its leaders and volunteers are of the Christian faith and by promoting fun learning activities for the children and young people to engage with. The alleviation of poverty comes through the provision of support, items and services to those in need and providing a safe environment for troubled children to enjoy the camp and benefit from it. In addition, the charity sponsors all children who attend camp from an orphanage and the Salvation Army. Through a Leaders in Training programme the charity provides education and leadership skills for young people, which allows them to develop leadership skills in a responsible and safe manner under supervision of more experienced leaders. The charity has developed international exchange programs whereby children from Northern Ireland attend Camp Sonshine in Portugal. This permits young people to observe lifestyle in an international setting opening up their understanding to national and cultural differences.

The main activities that the charity undertakes include the promotion of the Christian faith, education, intercultural activities and the prevention and relief of poverty. The direct benefits that flow from the promotion of the Christian faith include a greater sense of engagement and quality of life by those who regularly benefit from the activities of the charity. The charity teaches young people to be ambassadors of their own countries and cultures, reinforcing abstract learning with learning experiences, therefore benefiting the public. The Leaders in Training (LIT) programme enhances the confidence in young people and allows them to become good leaders, which can be later implemented in their own communities and future employment. Through the relief of poverty, the charity alleviates hunger and gives relief from the symptoms of poverty. This also allows volunteers to have a greater understanding of the issues surrounding poverty and allows them to assist in enabling members of the public to take remedial action to the consequences of poverty. Finally, Intercultural activities can serve to give the young people and leaders a better understanding of the culture of new groups in order to function effectively as a contributing member of the global community.

CAMP SONSHINE PORTUGAL LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
Achievements and performance

We were delighted to host our largest and most impactful Camp Sonshine Portugal to date in Summer 2025, a further upscale and improvement from the previous year. Across three weeks of camp, we welcomed 410 campers and were supported by an outstanding team of 123 leaders and volunteers from Portugal, Northern Ireland, the Republic of Ireland, the United Kingdom and other international locations. This represents continued year on year growth and demonstrates the increasing reach and influence of the camp programme among children and young people.

We were also able to continue sponsoring children from local orphanages and supporting local institutions through the generosity of donors, fundraising efforts and partner organisations. This support ensured that camp remained accessible to vulnerable children and young people who may not otherwise have had the opportunity to attend.

Throughout the summer, we witnessed many young people engaging with the Christian faith and building meaningful relationships through camp activities. We continue to see encouraging growth in youth ministry in Portugal through Camp Sonshine, with many young people remaining connected to local churches, youth groups and ongoing discipleship opportunities. This continued engagement is helping to strengthen the local Christian community and is a testament to the lasting impact of the ministry.

We were particularly encouraged by the diversity and commitment of our leaders team, with 123 leaders serving from a variety of churches, organisations and locations. Their dedication, experience and servant hearted approach contributed significantly to the success of the camp and provided positive role models for the young people attending.

The Leaders in Training (LIT) programme continued to develop during 2025, providing valuable opportunities for young people aged 16 - 17 to gain leadership experience and practical skills within a supportive environment. Many participants were former campers who are now investing back into the programme, demonstrating the long term impact of Camp Sonshine and helping to develop the next generation of leaders.

During the year, we were pleased to continue our partnership with House of Vicyryn Trust. We are particularly grateful for the use of the T3 Centre in Northern Ireland, which provides an excellent venue for leaders' meetings, training sessions and planning events. This partnership has played an important role in supporting leadership development and enhancing the effectiveness of the charity's work.

Our existing partnerships with churches and organisations in Portugal, Ireland, Northern Ireland and beyond continued to grow, enriching the camp experience through shared resources, expertise and ministry opportunities. These relationships remain central to the success and sustainability of Camp Sonshine Portugal.

We are deeply encouraged by what was achieved in 2025, both in terms of participation and long term impact. The continued growth of Camp Sonshine, the strengthening of partnerships, the development of the Leaders in Training programme and the ongoing growth of youth ministry in Portugal provide a strong foundation for the future and vision of expansion.

Financial review

After making appropriate enquiries, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.

Reserves policy

At the period end the charity had unrestricted funds and free reserves of £10,973. The charity does not have a policy to build reserves as it does not have any ongoing financial commitments and it relies on donations to fund summer camps each year. Any reserves held at the year end will be used towards the costs of the following summer's camps.

Principal funding sources

The charity's principal source of funding is through voluntary donations by churches and individuals, and through camp fees paid by leaders.

CAMP SONSHINE PORTUGAL LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
Major risks

The trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The company is registered as a charitable company limited by guarantee. It is constituted under a Memorandum of Association dated 17 February 2017 and is registered as charity with the Charity Commission for Northern Ireland under number NIC106930.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Ms K Clague
Mr G Bowden
Mr R McComiskey
Mr A Harrison
Mr M A Loney

The management of the company is the responsibility of the Directors who are elected and co-opted under the terms of the Articles of Association.

Qualifying third party indemnity provisions

The Members of the company guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up.

The charity relies on volunteers and a ll decision making is carried out by the d irectors.

Small companies' exemption

The report of the directors has been prepared taking advantage of the small companies’ exemption of section 415A of the Companies Act 2006.

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

Ms K Clague
Trustee
30 June 2026
CAMP SONSHINE PORTUGAL LTD
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CAMP SONSHINE PORTUGAL LTD
- 4 -

I report on the financial statements of the charity for the year ended 31 October 2025, which are set out on pages 6 to 14.

Responsibilities and basis of report

As the charity trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to:

- examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008;

- follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act; and

- state whether particular matters have come to my attention.

Basis of independent examiner's report

I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included 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 charity trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving me cause to believe:

1

accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

that the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the 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;

4

that there is further information needed for a proper understanding of the accounts to be reached.

CAMP SONSHINE PORTUGAL LTD
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
TO THE TRUSTEES OF CAMP SONSHINE PORTUGAL LTD
- 5 -

Independent examiner's statement

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.

Mr Nigel Moore FCA
GMcG BELFAST
Chartered Accountants & Statutory Auditor
Alfred House
19 Alfred Street
Belfast
BT2 8EQ
Dated: 30 June 2026
CAMP SONSHINE PORTUGAL LTD
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
2
30,678
-
30,678
47,306
-
47,306
Charitable activities
3
9,932
-
9,932
17,964
-
17,964
Total income
40,610
-
40,610
65,270
-
65,270
Expenditure on:
Charitable activities
4
65,971
1,002
66,973
33,820
1,002
34,822
Total expenditure
65,971
1,002
66,973
33,820
1,002
34,822
Net income/(expenditure) and movement in funds
(25,361)
(1,002)
(26,363)
31,450
(1,002)
30,448
Reconciliation of funds:
Fund balances at 1 November 2024
36,334
4,982
41,316
4,884
5,984
10,868
Fund balances at 31 October 2025
10,973
3,980
14,953
36,334
4,982
41,316

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

CAMP SONSHINE PORTUGAL LTD
BALANCE SHEET
AS AT 31 OCTOBER 2025
31 October 2025
- 7 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
10
5,765
6,951
Current assets
Cash at bank and in hand
9,938
34,983
Creditors: amounts falling due within one year
11
(750)
(618)
Net current assets
9,188
34,365
Total assets less current liabilities
14,953
41,316
The funds of the charity
Restricted income funds
12
3,980
4,982
Unrestricted funds
13
10,973
36,334
14,953
41,316

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 October 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 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 30 June 2026
Ms K Clague
Trustee
CAMP SONSHINE PORTUGAL LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 8 -
1
Accounting policies
Charity information

Camp SonShine Portugal Ltd is a private company limited by guarantee incorporated in Northern Ireland. The registered office is Alfred House, 19 Alfred Street, Belfast, BT2 8EQ.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the charity's Articles of Association, 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) (effective 1 January 2019)". 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 financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

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.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.5
Expenditure

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.

CAMP SONSHINE PORTUGAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies (Continued)
- 9 -

Charitable activities and Governance costs are costs incurred on the company's operations, including support costs and costs relating to the governance of the company apportioned to charitable activities.

All expenditure is inclusive of irrecoverable VAT.

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.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
10% straight line
Computers
25% straight line
Motor vehicles
33% straight line

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.

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.

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.

CAMP SONSHINE PORTUGAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 10 -
2
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Donations and gifts
30,678
47,306
Donations and gifts
Donations
17,669
14,844
Fundraising
8,009
10,751
Gift aid
-
3,211
Vic-ryn trust
-
9,500
Ardbarron trust
5,000
4,500
TBF Thompson trust
-
4,500
30,678
47,306
3
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Camp Activities
Summer Camp
9,932
17,964
CAMP SONSHINE PORTUGAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 11 -
4
Expenditure on charitable activities
Charitable activities
Charitable activities
2025
2024
£
£
Direct costs
Staff costs
6,831
5,608
Depreciation and impairment
1,698
1,305
Camp expenses
22,316
9,463
Food and supplies
3,209
3,997
Gifts
550
2,021
Merchandise
7,395
6,625
Subscriptions
1,552
782
Fuel
18
498
Postage, printing and packaging
420
1,556
Computer costs
1,000
599
Sundry expenses
197
321
Advertising
-
56
Donations
20,240
-
65,426
32,831
Share of support and governance costs (see note 5)
Support
217
191
Governance
1,330
1,800
66,973
34,822
Analysis by fund
Unrestricted funds
65,971
33,820
Restricted funds
1,002
1,002
66,973
34,822
5
Support costs allocated to activities
2025
2024
£
£
Bank charges
217
191
Governance costs
1,330
1,800
1,547
1,991
Analysed between:
Charitable activities
1,547
1,991
CAMP SONSHINE PORTUGAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 12 -
6
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
630
600
Depreciation of owned tangible fixed assets
1,698
1,305
7
Trustees

During the year, 1 (2024 - 1) trustee received remuneration of £3,586 (2024 - £5,608) and 4 trustee (2024 - 2) were reimbursed expenses totalling £2,270 (2024 - £1,043). No remuneration was paid in respect of their role as a trustee.

8
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
2
1
Employment costs
2025
2024
£
£
Wages and salaries
6,831
5,608
There were no employees whose annual remuneration was more than £60,000.
9
Taxation

The charity is exempt from income tax and capital gains tax to the extent that its income and gains are applied for charitable purposes. No tax charge has arisen in the year.

CAMP SONSHINE PORTUGAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 13 -
10
Tangible fixed assets
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 November 2024
10,020
2,784
7,000
19,804
At 31 October 2025
10,020
2,784
7,000
19,804
Depreciation and impairment
At 1 November 2024
5,038
303
7,000
12,341
Depreciation charged in the year
1,002
696
-
1,698
At 31 October 2025
6,040
999
7,000
14,039
Carrying amount
At 31 October 2025
3,980
1,785
-
5,765
At 31 October 2024
4,982
1,969
-
6,951
11
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
-
18
Accruals and deferred income
750
600
750
618
12
Restricted funds

The restricted funds of the charity compri se the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be use d.

At 1 November 2024
Resources expended
At 31 October 2025
£
£
£
PA system
4,982
(1,002)
3,980
Previous year:
At 1 November 2023
Resources expended
At 31 October 2024
£
£
£
PA system
5,984
(1,002)
4,982
CAMP SONSHINE PORTUGAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
12
Restricted funds (Continued)
- 14 -

The restricted fund relates to a donation given towards the purchase of a new PA system that was capitalised in a prior year. Expenditure against the fund relates to the depreciation charge against the asset.

13
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 November 2024
Incoming resources
Resources expended
At 31 October 2025
£
£
£
£
General funds
36,334
40,610
(65,971)
10,973
Previous year:
At 1 November 2023
Incoming resources
Resources expended
At 31 October 2024
£
£
£
£
General funds
4,884
65,270
(33,820)
36,334
14
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 October 2025:
Tangible assets
1,785
3,980
5,765
Current assets/(liabilities)
9,188
-
9,188
10,973
3,980
14,953
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 October 2024:
Tangible assets
1,969
4,982
6,951
Current assets/(liabilities)
34,365
-
34,365
36,334
4,982
41,316
15
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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