2023-12-31-accounts - For A Child's Smile London

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For a Child's Smile (London)

Trustees’ Annual Report

January 2023 to December 2023

Registered Charity no. 1112963

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1. Reference and Administra�ve details

Charity Name: For a Child’s Smile (London) Working Name: PSE For a Child’s Smile UK Charity Number: 1112963 Type: Associa�on Registered Address: 4 Earldom Road, London SW15 1AF Correspondence Address: 4 Earldom Road, London SW15 1AF Independent Examiner: Robin Stewart 12 Albany Park Road, Kingston, Surrey, KT2 5SW Bank: Barclays Bank, 75 King Street, London W6 9HY

2. For a Child’s Smile (London) Trustees

Trustees: Mrs Caroline DUTHEIL DE LA ROCHERE Mrs Camille JOLY Mrs Ghislaine HANNAY Mr Philip HANNAY Miss Alison LOGIER Mrs Ghislaine DUFOUR Miss Emily FINNEGAN

Registered Charity no. 1112963

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3. Structure, Governance and Management

Legal Status

For a Child’s Smile (London) (the “ Charity ”) is an Associa�on governed by a Cons�tu�on adopted on 24[th] June 2005 it was registered at The Charity Commission on 9[th] February 2006.

Management

The Charity is managed by a Board of Trustees. This body meets at least once a year to make policy and strategic decisions.

A team of volunteers runs the day-to-day opera�ons under the leadership of Ghislaine Hannay. This team meets to plan events and other fundraising and communica�on ini�a�ves. Ghislaine Hannay has been supported by Philip Hannay who holds responsibili�es rela�ng to the Charity’s financial and administra�ve opera�ons.

Management Changes

Ghislaine Hannay would like to hand over fundraising and team management responsibili�es. PSE For a Child’s Smile is looking for new recruits to lead fundraising and team management ac�vi�es – contacts have been made within the French community in London and to charity support services to find a successor(s).

Trustee Selec�on Method

Officers and other Trustees are elected in the General Mee�ng. The Trustees may appoint any person who is willing to act as a Trustee. Each of the Trustees shall re�re with effect from the conclusion of the annual general mee�ng following his or her appointment but shall be eligible for re-elec�on at that annual general mee�ng. No�ce must be given, by le�er or email, to the Charity by the person to be proposed to show his or her willingness to be appointed prior to the mee�ng.

Related Par�es

The Charity raises funds and awareness on behalf of Pour un Sourire d’Enfant (“ PSE ”), a Cambodian based charitable organisa�on. The Charity works alongside PSE branches and like chari�es in Europe, the US and Hong Kong. All PSE’s social programmes take place in Cambodia. PSE’s Charter is set out in Appendix C. A summary of PSE’s achievements is set out in Appendix D.

Registered Charity no. 1112963

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4. Objec�ves and Ac�vi�es

The Charity’s Mission Statement

The Charity is a non-poli�cal and non-denomina�onal associa�on. Its sole objec�ve is to assist in the relief of poverty affec�ng children and their respec�ve families living in Cambodia who find themselves facing financial and other hardships.

Objec�ves

The Charity was established to support the work of PSE in the following areas:

The relief of financial hardship of children living in Cambodia by providing such children with food, shelter and health services which they could not otherwise afford through lack of means.
The relief of financial hardship, either generally or individually, of children living in Cambodia by making grants of money for providing or paying for items, services or facili�es.
The relief of unemployment for the benefit of the children living in Cambodia by educa�ng them in such ways as may be thought fit, including assistance to find employment.
To advance the educa�on of the pupils in Cambodia by providing and assis�ng in the provision of facili�es for educa�on in local public schools in Cambodia or at the centre of remedial classes or at the voca�onal training centre located in Phnom Penh.

The Charity focuses on the following areas of ac�vity:

Fundraising :
Sponsorship – regular dona�ons (normally monthly) to contribute to PSE’s dayto-day opera�ng expenses.
Dona�ons – one-off or irregular dona�ons used to finance PSE investments and projects.
Events organisa�on and coordina�on aimed at raising funds for PSE.
Communica�on : Raising awareness in the UK of the Charity’s ac�vi�es as well as the works of PSE.
Volunteering : Providing support in the recruitment of volunteers for PSE’s summer camps and as English teaching assistants during the school year.

Registered Charity no. 1112963

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5. Achievements and Performance

5.1 UK Events & Fundraising

2023 wasa quietyear withno eventsor newfundraising ac�vi�es. The Charityraised a small amount from dona�ons for Christmas puddings.

5.2 Communica�ons

The Charity completed or supported the transla�on of all PSE’s key communica�ons materials – the website, the annual ac�vity report, accounts summary, current projects and quarterly newsle�ers – to ensure the charity is accessible to English speaking as well as French speaking supporters. The Charity sent out quarterly bulle�ns and other news items to the Charity’s contact list in both English and French via Mailchimp.

5.3 Recrui�ng Volunteers

The English Teaching Assistants programme started back up, candidates for posi�ons were interviewed to ensure that their level of English was sufficiently strong. Interviews were conducted when requested by PSE.

5.4 Administra�on

There were no changes to fundraising sites, For a Child’s Smile con�nues to use the Chari�es Aid Founda�on as its main fundraising site. There are links from the PSE Website to allow new sponsorships and dona�ons to be captured.

Registered Charity no. 1112963

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6. Financial Review

Sponsorship, the mainstay of the support provided to PSE, was £18,870 over the year which was a 5% lower than the prior year. The numbers of sponsors declined from 54 to 45 individuals and companies as several long-standing sponsors le�the UK; the closure of VirginMoney Giving was s�ll being felt.

Net funds raised in 2023 was £33,600, which was 7% lower than in 2020/21 on an annualised basis - £36,300.

There were no costs incurred by the Charity over the year, so all the money raised went to delivering PSE’s programmes in Cambodia.

The Friends balance, an amount to cover the overheads of the Charity, remained at £38 at year end.

The Charity’s accounts for the 2023 financial year are set out in Appendix A.

	2021/22 (16 months)	2021/22 (annualised)	2023 (annual)	% Change (vs Annualised)
INCOMINGS
Sponsorship	£26,583	£19,937	£18,870	-5%
Dona�ons & Fundraising	£14,330	£10,478	£9,487	-9%
PSE Charity Shop	£1,415	£1,061	£0	-100%
Gi�Aid reclaim	£6,059	£4,544	£5,004	10%
Interest Income & Bank Refund	£14	£10	£240	-%
TOTAL INCOMINGS	£48,400	£36,300	£33,600	-7%
Cost of Events	£0	£0	£0
General Overheads	£0	£0	£0
NET FUNDS RAISED	£48,400	£36,300	£33,600	-7%
Overheads as % Incomings	0%	0%	0%	0%
Number of Sponsors during year	54	54	45	-17%
Friends balance	£38	£38	£38

Grants to PSE

The Charity made a grant £44,694.02 to PSE, Cambodia, in September 2023. The grant was allocated as follows:

Source	Project	Amount
Sponsorship	n/a	£31,092.32
Dona�ons	Community Service Centres programme	£3,225.00
Dona�ons	Agro-Ecology training programme in Siem Reap	£5,459.06
Dona�ons	Cinema School Equipment	£4,917.88
	TOTAL	£44,694.02

Registered Charity no. 1112963

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7. Future Plans

7.1 Events & Fundraising

The Charity will con�nue to support volunteers who wish to raise funds for the Charity by helping them to publicise their fundraising ac�vity via Facebook, Instagram and the PSE website. The Charity also intends to keep developing rela�onships with schools.

7.2 Communica�on

The Charity plans to keep suppor�ng the transla�on of all the key communica�ons materials for PSE into English including: the website, the annual ac�vity report, accounts summary, current projects, quarterly newsle�ers – to ensure the charity is accessible to English speaking as well as French speaking supporters.

The Charity will also con�nue to send out the quarterly newsle�er along with other news items to the Charity’s contact list via Mailchimp.

7.3 Recrui�ng Volunteers

The Charity will support the recruitment of volunteers to become English Teaching Assistants in the PSE Centre in Phnom Penh, valida�ng that their language skills are sufficiently developed.

The Charity will assist in the recruitment of volunteers for the Summer/Winter Camps if required.

Registered Charity no. 1112963

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PUBLIC BENEFIT

The Charity works for the public benefit by increasing public awareness of the acute problems faced by children in Cambodia. Its grant making ac�vi�es are specifically focused at funding programmes helping underprivileged people. The Trustees have complied with the provisions of the 2011 Chari�es Act to have due regard to the guidance published by the Charity Commission, including public benefit guidance.

RESERVES

The Charity maintains reserves covering 3 months of opera�onal expenses. Reserves to respond to unforeseen events in Cambodia are held centrally, so the Charity does not need to contribute to such reserves.

RESPONSIBILITIES OF THE TRUSTEES

The Trustees are required to keep proper books of account with respect to the affairs of the Charity, and to prepare statements of account for each accoun�ng period consis�ng of an income and expenditure account and a balance sheet.

The members of the board cons�tute the Trustees of the Charity and are also responsible for safeguarding the charity’s assets, and hence for taking reasonable steps for the preven�on and detec�on of error, fraud and other irregulari�es.

In preparing the accounts The Charity is expected to:

select suitable accoun�ng policies
make judgements and es�mates that are reasonable and prudent
follow the recommenda�ons of the Charity Commission and of the accoun�ng profession with regard to form and content of the accounts, or to disclose and explain any departures there from
prepare the accounts on the going concern basis unless it is inappropriate to assume that the Charity will be able to meet its objec�ves.

Signed by order of the trustees

_________ Philip Hannay (Trustee)

_________ Ghislaine Hannay (Trustee)

Date:

Registered address: 4 Earldom Road, London SW15 1AF

Registered Charity no. 1112963

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Appendix A: CC17a – Statement of Financial Ac�vi�es & Balance Sheet

	For a Child's Smile(London)	For a Child's Smile(London)	CharityNo	CharityNo	1112963		CC17a
	Annual accounts for theperiod
	Period start date 01/01/2023		Period end date			31/12/2023
Section A	Statement of fnancial activities

Recommended Details of own Note categories by activity analysis Incoming resources (Note 3) Incoming resources from generated funds Voluntary income Donations S01 Activities for generating funds S02 Investment income S03 Incoming resources from charitable activities S04 other incoming resources S05 *Total incoming resources* S06 Resources expanded (Notes 4-8) Cost of Generating Funds Cost of generating voluntary income Marketing & General S07 Fund raising trading cost Events S08 Investment management costs S09 Charitable activities S10 Governance costs S11 other resources expanded S12 *Total resources expended* S13 *Net incoming (outgoing) resources* *before transfers* S14 Gross transfers between funds S15 *Net incoming (outgoing) resources before* *other recognised gains/(losses)* S16 Other recognised gains/(losses) Gain and losses on revaluation of fxed assets for the charity's own use S17 Gain and losses on investment assets S18 *Net movement in funds* S19 Total funds brought forward S20 *Total funds carried forward* S21		Unrestricted funds £ F01		Restricted Income funds £ F02	Endowment funds £ F03	Total this Year £ F04	Total last year £ F05
		-		-	-	-	-
		33,360		-	-	33,360	48,386
		-		-	-	-	-
		240		-	-	240	14
		-		-	-	-	-
		-		-	-	-	-
		33,600		-	-	33,600	48,400

		-		-	-	-	-
		-		-	-	-	-
		-		-	-	-	-
		-		-	-	-	-
		44,694		-	-	44,694	39,395
		-		-	-	-	-
		-		-	-	-	-
		44,694		-	-	44,694	39,395
		-11,094		-	-	-11,094	9,006
		-		-	-	-
		-11,094		-	-	-11,094	9,006

		-		-	-	-	-
		-		-	-	-	-
		-11,094		-	-	-11,094	9,006
		20,470		-	-	20,470	11,464
		9,376		-	-	9,376	20,470

Registered Charity no. 1112963

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Section B Balance Sheet
Note Fixed Assets Tangible Assets (Note 9) B01 B02 Investments (Note 10) B03 *Total fxed assets* B04 Current assets Stock and work in progress B05 Debtors (Note 11) B06 (Short term) investments B07 Cash at bank and in hand B08 *Total current assets* B09 Creditors: amounts falling due within one year (Note 12) B10 *Net current assets (liabilities)* B11 *Total assets less current liabilities* B12 *creditors: amounts falling* *due after one year* (Note 12) B13 Provisions for liabilities and charges B14 *Net assets* B15 Funds of the Charity Unrestricted funds B16 B17 Restricted income funds (Note 13) B18 Endowment funds (Note 13) B19 *Total Funds* B20 Signed by one or two trustees on behalf of all the trustees	Unrestricted Restricted Income Endowmen t Total this Total last funds funds funds year year £ £ £ £ £ F01 F02 F03 F04 F05
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

	-	-	-	-	-
	1,816	-	-	1,816	1,131
	-	-	-	-	-
	7,561	-	-	7,561	19,340
	9,377	-	-	9,377	20,471

	-	-	-	-	-

	9,377	-	-	9,377	20,471

	9,377	-	-	9,377	20,471

	-	-	-	-	-
	-	-	-	-	-

	9,377	-	-	9,377	20,471

	9,377	-	-	9,377	20,471
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

	9,377	-	-	9,377	20,471
	Signature Print Name Date of approval

Registered Charity no. 1112963

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Appendix B: Independent Examiners Report

Registered Charity no. 1112963

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OPSE FORA CHILD'S SMILE Statemenl of the For a Child's Smile Trustees, Responsibilitles The purpose ol this statement is lo distinguish tho rgsponsibilities ol the For a Child's Smile Trustees for the accounts from those ol the Ind6p8ndent Examiner a8 Stated In his r8POrt. Charity Law rgquires charity Iruslees lo k88p proper books of account with respect lo the affairs ol the charity, and to prepare slalemgnls ol account tor each accounting period consisting of an income and expenditure a¢¢ounl and a balance sheel. The members ol the board constitute the Trustees ol the Charity and are also responsible lor safeguarding the charity's assgls, and hence lor taking reasonable steps lor Ihg prevention and detection ol error, fraud and other Irregularities. In preparing the accounts For a Child's Smile is gxpecled lo.. select suitable accounling policies= make judgements and estimates that are reasonable and prudent.. follow the recommendations ol Ihg charity commission and ol the accounting profession with regard to lomi and Content ol the accounts, or to disclose and explain any departLtres there from .' and prepare the accounts on the going concern basis unless it is inappropriate to assurne that the Charity will be able lo meet Its, objectives. On behalf ol Iho For a Child's Smil& Chairman Treasurer Dated..

Appendix C: The PSE Charter

The aim of this Charter is to define the philosophy and ethics of our Charity to assure its long-term future.

The objec�ve of our Charity is to defend the fundamental rights of children throughout the world. Recognising that everyone can contribute to this objec�ve, our Charity is both apoli�cal and non-denomina�onal.

Philosophy of the Charity

"Humanity owes to the child the best it has to give". (Geneva Declara�on - SDN 1924)

Though the United Na�ons General Assembly unanimously approved the Conven�on on the Rights of the Child on 20th November 1989, in many cases, these rights are threatened or ignored.

A hungry child must be fed
A sick child must be treated
A mistreated child must be protected
An exploited child must be rescued
An abandoned child must be taken in
Every child should feel the affec�on of a loving look upon him.

PSE’s mission is to intervene for the benefit of those children in greatest distress both directly and by ins�tu�onal ac�ons.

Direct ac�on includes, but is not limited to:

Food distribu�on
Providing health care centres
Crea�ng protec�on centres
Help for educa�on
Voca�onal training
Suppor�ng families

Ins�tu�onal ac�on includes, but is not limited to:

Informa�on Sharing
Defending Children’s Rights with na�onal and interna�onal authori�es
Collabora�ng in specific projects such as construc�on of schools, dispensaries, etc…
Development of educa�on programmes
Suppor�ng Non-Governmental Organisa�ons who work with the philosophy to help children in distress.

Ethics of the Charity

To the countries where we operate

The Charity respects the sovereignty of the countries in which it operates, it tries to integrate its work with the ac�on plans of those countries and to develop its projects in close collabora�on with local authori�es whilst maintaining independence of ac�on and control.

It endeavours to integrate with local partners as far as possible.

It cares about opera�ng with modesty, always respec�ng local culture and ac�ng without a conquering spirit.

To the children

All the Charity’s ac�ons aim to enable the integra�on and fulfilment of every child in their natural geographic environment, respec�ng the social life and the culture of their country, and thus enabling them to master their own des�ny.

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It is essen�al that the children, o�en vic�ms of violence and conflicts, find in the Charity a model of peace, friendship, harmony and stability.

While wan�ng to provide the poorest with high quality schooling, we don’t want eli�sm for a few.

To the volunteers

In their voluntary work, people don’t like to find constraints, conflicts and compe��on; they want to find a place of friendship and ini�a�ve.

This harmonious atmosphere is the strength of the Charity as it allows everyone to give their best.

The Charity’s structure must be flexible and adaptable. There are leaders and unifiers (not bosses) that provide everyone freedom to act. Where disputes or conflicts arise, everyone must priori�se unity and the interests of the Charity above imposing their own ideas.

To the sponsors

The accounts must be transparent and available at all �mes to any sponsor who wishes to consult them.

The management is run with complete respect for the money entrusted to the Charity as well as ensuring its op�mum u�lisa�on for the benefit of the children.

While the Charity communicates facts, it avoids producing material that is unnecessarily shocking or making its audience feel guilty.

The financial resources come predominantly from private dona�ons (sponsorships, aid from NGOs or businesses) supplemented by public financing to allow new investments. The Charity respects the donors' wishes by fulfilling any commitments and through strict management of Charity.

The Charity keeps complete mastery and control of financing.

The founders

Registered Charity no. 1112963

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Appendix D: Summary achievements of PSE

The following summary has been sourced from the PSE’s KPIs and PSE’s Annual Report for 2023 it is included for informa�on purposes only. The Charity’s Trustees are not responsible for, nor have they independently verified, the accuracy of this informa�on.

PSE’s Performance in 2023

The following are the key metrics of achievements by PSE (with numbers for 2021/22 in brackets where reported last year):

−Supported 6,880 (6,622) youngsters, including: 3,992 (4,139) children going to classes in state schools, 1,011 (716) in remedial schooling in the PSE Centre; 1,294 (1,273) students in the PSE voca�onal training centre (PSE Ins�tute), 469 (395) in Nursery classes in the Paillotes and 114 (99) in specialist programmes such as the PMI programme. −The School Supportclasses con�nuewith 1,011 (716) childrena�endingclasses.

−There were 630 (580) staffemployedin Cambodia.

The following are the key investments / projects for the year 2023:

−Environmental Awareness
Development of a Multi-PurposeSpace
−School of AgroecologyinSiemReap
−Information SystemsDevelopment

PSE’s Academic Results 2021/22

In 2023, the ac�vi�es of PSE contributed to the following educa�onal outcomes:

−89% (84%) pass rate for the ‘Brevet’(Cer�ficateof GeneralEduca�onor GCSE level);
−78% (76%) pass rate for the Baccalaureate.
−370 (347) studentsat fromPSE’s Voca�onalTrainingschools receivedtheir diplomasacross 5 schools:Hospitality& Tourism (87), Mechanics (58), Construc�on (49), Cinema (20), Management & Sales (148) and 8 scholarship students.

Winter Camps

The Cambodian school year changed to run from January to November, star�ng to realign following the pandemic. There were no long school holidays in the summer, the main holidays took place in December, so PSE con�nued to adapt with its Winter Camps instead.

An average of 1,700 children were welcomed in camps in 9 different loca�ons split between the PSE Centre and the slums. There were 375 instructors overall, 90 of whom where European and 285 Khmers.

A new, comprehensive programme was introduced combining educa�onal and recrea�onal aspects, developed in collabora�on withour Spanishpartner, theSEK school.The programmeincluded ac�vi�esin mathema�cs,geography, history and English, adapted to different school levels. For older par�cipants, sessions were offered on self-reflec�on, training, various workshops and prepara�on for independent living.

Registered Charity no. 1112963

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