OPSE FORA CHIIflE SMILE For a Child's Smile (London) Trustees, Annual Report January 2024 to December 2024 Registered Charity no. 1112963 Page 1115 Hww.pse.ngo
OPSE FORA CHIID'S SMILE l. Reference and Administrative details Charit Name: For a Child's Smile {Londonl Workin Name: PSE For a Child's Smile UK Charit Number: 1112963 Association Re istered Address: 4 Earldom Road, London SW15 IAF Corres ODdence Address: 4 Earldom Road, London SW15 IAF Inde endent Examiner: Robin Stewart 12 Albany Park Road, Kingston. Surrey, KT2 5SW Bank.. Barclays Bank, 75 King Street, London W6 9HY 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 Pag¢?115 www.pse.ngo
OPSE FORA CHILDS SMILE Structure, Governance and Management Legal Status For a Child's Smile (London) (the "Cha) is an Association governed by a Constitution adopted on 24" June 2(5 it was registered at The Charity Commission on 9 February 2006. Management The Charity is managed by a 8oard 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 operations under the leadership of Ghislaine Hannay. This team meets to plan events and other fundraising and communication initiatives. Ghislaine Hannay has been supported by Philip Hannay who holds responsibilities relating to the Charitls financial and administrative operations. Management Changes Ghislaine Hannay would like to hand over fundraising and team management responsibilities. PSE For a Child's Smile is looking for new recruits to lead fundraising and team management activities contacts have been made within the French community in London and to charity support services to find a successorls). Trustee Selection Method Officers and other Trustees are elected in the General Meeting. The Trustees may appoint any person who is willing to art as a Trustee. Each of the Trustees shall retire with effect from the conclusion of the annual general meeting following his or her appointment but shall be eligible for re-election at that annual general meetin8. Notice must be given. bv letter or email, to the Charity by the person to be proposed to show his or her willingness to be appointed prior to the meeting. Related Parties The Charity raises funds and awareness on behalf of Pour un Sourire d'Enfant {"PSE"I, a Cambodian based charitable organisation. The Charity works alongside PSE branches and like charities 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 Pageii 15 wwi¥.pse.ngo
OPSE FORA CHlItIs SMILE Objectives and Activities The Chariws Mission Statement The Charity is a non-political and non-denominational association. Its sole objective is to assist in the relief of poverty affecting children and their respective families living in Cambodia who find themselves facing financial and other hardships. Objectives The Charity was established to support the work of PSE in the following areas: l. 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. 2. The relief of financial hardship, either generally or individually, of children living in Cambodia by makin8 Brants of money for providing or paying for items. services or facilities. 3. The relief of unemployment for the benefit of the children living in Cambodia by educating them in such ways as may be thought fit, including assistance to find employment. 4. To advance the education of the pupils in Cambodia by providing and assisting in the provision of facilities for education in local public schools in Cambodia or at the centre of remedial classes or at the vocational training centre located in Phnom Penh. The Charity focuses on the following areas of activtty: Fundraising: o Sponsorship regular donations (normally monthly) to contribute to PSE'S day-to-day operating expenses. o Donations - one-off or irregular donations used to finance PSE investments and projects. Events organisation and coordination aimed at raising funds for PSE. Communication.. Raising awareness in the UK of the Charitvs activities 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. Re8151ered Charity no. 1112963 Page41 15 WWW.P5e.ngo
OPSE FORA CHIID'S SMILE Achievements and Performance 5.1 UK Events & Fundraising 2024 was a quiet year with no events or new fundraising activities. raised a small amount from donations for Christmas puddings. The Charity Communications The Charity completed or supported the translation of all PSE'S key communications materials- the website. the annual activity report. accounts summary, current projects and quarterly newsletters to ensure the charity is accessible to English speaking as well as French speaking supporters. The Charity sent out quarterly bulletins and other news items to the Charity's contact list in both English and French via Mailchimp. 5.3 Recruiting Volunteers Candidates to work as English Teaching Assistants were interviewed to ensure that their level of English was sufficiently strong. Interviews were conducted when requested bv PSE. Administration There were no changes to fundraising sites, For a Child's Smile continues to use the Charities Aid FoLtndation as its main fundraising site. There are links from the PSE Website to allow new sponsorships and donations to be captured. Registered Charity no. I I1?963 Page5115 www.pse.ngo
OPSE FORA CHIIDS SMILE Financial Review Sponsorship, the mainstay of the support provided to PS£, was £19,972 over the year which was a 6% higher than the prior year. The numbers of sponsors declined slightly from 45 to 43 individuals and companies with a few long-standing sponsors leaving the UK. Net funds raised in 2024 was £29,590, 12% lower than in 2023 as donations and fundraising amounts dropped significantly. 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 Charttrfs accounts forthe 2024 financial year are set out in Appendix A. 2023 2024 % Change INCOMINGS Spollsorship Donations & Fundraising PSE Charity Shop Gift Aid reclaim Interest Income & Bank Refund TOTAL INCOMINGS £18,870 £9.487 £0 £19,972 £4.890 £0 £4.553 £175 48% £240 -27% 3,600 £0 £29,590 £0 -12% Cost of Events General Overheads £0 £0 NET FUNDS RAISED £33.6(Ml £29.590 -12% Overheads as Yo Incomings Number of Sponsors durin8 year Friends balènce 45 £38 43 £38 Grants to PSE The Charity made a two grants totalling £32.429.18 to PSE, Cambodia, in April and December 2024. The grants were allocated as follows: Source Sponsorship Donations Donations Project nla School Bu5 Pro8rammÈ Roof Renovations Amount £25,591.83 £1.665.52 £5.171.83 £32,429.18 TOTAL Registered Charity no. 1112963 Page61 15 www.pse.ngo
OPSE FORA CHIIfl3 SMILE Future Plans Events & Fundraising The Charity will continue to support volunteers who wish to raise funds for the Charity by helping them to publicise their fundraising activity via Facebook, Insta8ram and the PSE website. The Charity also intends to keep developing relationships with schools. The Charity will reregister itself on JustGivin& they now offer a free-of-charge membership. 7.2 Communication The Charity plans to keep supporting the translation of all the key communications materials for PSE into English including- the website. the annual activity report, accounts summary, current projerts, quarterly newsletters to ensure the charity is accessible to English speaking as well as French speaking supporters. The Charity will also continue to send out the quarterly newsletter along wtth other news items to the Chariws contact list via Mailchimp. Recruiting Volunteers The Charity will support the recruitment of volunteers to become English Teaching Assistants in the PSE Centre in Phnom Penh. validatin8 that their language skills are suffi'ciently developed. The Charity will assist in the recruitment of volunteers for the Summer/Winter Camps if required. Registered Charity no. 111296) Page7115 wwTrv.pse.ngo
OPSE FORA CHllnS SMILE 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 activities are specifically focused at funding programmes helping underprivileged people. The Trustees have complied with the provisions of the 2011 Charities 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 operational 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 afe required to keep proper books of account with respect to the affairs of the Charity, and to prepare statements of account for each accounting period consisting of an income and expenditure account and a balance sheet. The members of the board constitute the Trustees of the Charity and are also responsible for safeguarding the chariWs assets, and hence for taking reasonable steps for the prevention and detection of error. fraud and other irregularities. In preparing the accounts The Charity is expected to". select suitable accounting policies make judgements and estimates that are reasonable and prudent follow the recommendations of the Charity Commission and of the accounting 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 Chartty will be able to meet its objethves. Signed by order of the trustees Philip Hannay ITrusteel Ghislaine Hannay ITrusteel Date: 12" odolu 202( Registered address= 4 Earldom Road, London SW15 IAF Re815tered Charity no. I I1?963 Page81 15 www.pse.ngo
OPSE FORA CHII D'S SMILE Appendix A: CC17a- Statement of Financial Artlvltles & Balance Sheet For a Child's Smile (London) Charity. No Annual accoun($ for the peri(Kl 1112963 CC17a Period start de 0110112024 Period end date 3111212024 Se¢iii)n A i&)iement fkf fTnlinei?l A¢iTi ilitf Recommended Details of Restricted Intome funds Lttrtstrict fund5 EndowTrent funds Total thi5 Year Tot*1 la51 eategorkes by activity aoalysis y¢#r Ineomin resources Nott 3 Ineorning resources from generated funds FOI F02 F03 F04 F05 Voluntary income Activities f( generating funds Donations 29.415 29,415 33,360 so? Investmeni income Incoming resources from eharitable activities S03 175 175 240 S04 other ineoming resources Trt&l IncominR roTe% S06 S05 29)1 29WO 33,61KJ Resources ex
nded
Notes 48 Cost of Generating Funds Cost of generating voluntary income Marketing & General Events S07 Fund raising trading cosi Investment manageTnent costs S08 S09 Charitsble activities sio 32.429 44,694 Governance eost5 other resourees expanded Total resources wended Sl 3 incoming (ouigoingl resources before transfers S14 Gros5 transfers betweeN funds S15 .Nrt Incoming (ouigoing) resources before éKher recognisedgain{lo5sc) S16 S12 32.429 32,429 44.094 -2,839 -2,839 -11,094 -2J39 -11,094 Other recognised gainsl(losse$) Gain and losses on revaluaiion of fixed assets for the charity's own use Gain and losses on investment &ss¢ts S17 S18 Netnwvememt in Junds S19 Totsl funds brought forward S20 To141fndS cdrrledforward S21 -2,839 -11.094 9.376 9,376 20,470 537 9J70 Registered Charity no. 1112963 Page9115 www.pse.ngo
OPSE FORA CHIIDS SMILE Kestricted Uurtsiricted llds Dcome Endowment Total this Totxl Iw$t funds ytT year Fixed Asstts Tangible Asset$ FOI F02 F03 F04 F05 (Note 9) BOI B02 Investments (Note lil) Current asstls Stock and work in progress Debtors (Note 11) B06 1.9i7 1.937 1,816 {Short term) ini'estm¢nts B07 Cash at bank and in hand B08 Toi&l Curren14¢ B09 4.600 6,537 7,561 9,377 6.537 Creditors.. amounts falling due within one year (Noie 12) BIO Nel curren11ets (liabiliiies) Bl I 537 537 9,377 Tolt71 ossets less currenl liabllliles B12 6S17 9,377 eredii(Jr.s.' amDuntsfallinR due ufteT one Jeqr Provisions for liabilities and eharges (Noie 12) B13 B14 N05sets B15 6537 6J37 9,377 Funds of the Chari Unrestrieted funds B16 B17 6.537 6.537 9,377 Restrieted income fuNd5 (Note 13) B18 Endowment funds (Note 13} B19 rrt41 B20 6.537 9.377 Signed by (Trne or trustees on behalf of all ihe trustees Signature Prtni Name Dale of approval HILffj llAuNJ4 Y G UJt&'_ 11 KK)vJ*Y Registered Charity no. 1112963 Page 10115 .pse.ngo
OPSE FORA CHIID'S SMILE Appendix B: Independent Examiners Report Independent Examiner's Report lo For a Child's Smile I report on tho accounts of the charity for tho 12 month penod ended 31 December 2024. Respective responsibilities of Trustees and examiner The charity's trustees are responsible tor the preparation of accounts. The charity's trustees consider that an audit is not required this year under section 144{2) of the Charities Act 2011 (Ihe 2011 Act) and that an independent examination is needed. It is my responsibility to= examine the accounls under section 145 of the 2011 Act follow the prcxedures laid down in the General Directions given by Ihe commission under section 14515)Ibl of the 2011 Act state whether particular matters have come to my attention. Basls ol Independent examinerfs report My examination was carrd out in accordance with the general Directions giv8n by the Charity Commission. An examination includes a review ol the accounting records kept by the charity and a comparison of the accounls presented with those records. It also includes consideration of any unusual ilems or disclosures in Ihe accounls. and Seeng explanations from you as Iruste&s concerning any such matters. The pr(Kedures undenaken (lo not prowde all the evidence that would be required in an audit and consequently no opinion is given as lo whether the accounts present a 'true and fair view. and the report is limited to Ihos8 matters set out in the next statemenl. Independent examiner's statement In connection with my examination. no matter has come to my attention.. 1) which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 130 of the 2011 Act and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met, or 2) to which, in my opinion, attents'on should be drawn in order to enable a propèr urKlerstanding of the accounts to be reached Robin Stewart 12 Albany Park Road Kingston Surrey KT2 5SW Date: 20 June 2025 For a Child's Smilo R¢gisiered Charity no. 1112963 Page 11115 WWW.P5e.ngo
OPSE FORA CHILDS SMILE Statement of the For a Child's Smile Trustees, Responsibilities The purpose of this statement is lo distinguish the responsibilities of the For a Child's Smile Trustees for Ihe accounts from those of the Independent Examiner as stated in his report. Charity Law requires charity trustees to keep proper bcrf)ks of account with respect to the affairs of the charity, lo prepare statemenls ol account for each accounting period consisting of an income and expenditure account and a balae sheet. The members of the board consh'lute the Trustees of the Charity and are also responsible for safeguarding the charty's assets, and hence tor taking reasonable steps for the prevention and detection of error, fraud and other irregularities. In preparing the accounts For a Child's Smile is expected to: select suitable accounting policies: make judgements arKI estimates Ihat are reasonable and prudenl: follow the recommendations of the charity commission and of the accounting profession Yth regard to form and content of the accounts, or to disclose and explain any departures there from . and prepare the accounts on Ihe going concem basis unless tt is inappropriate to assume that the Charity will be able to meet rts, objectives. On behall of the For a Child's Smile Chaiman Treasurer Dated. 12" 202f Registered Charity no. 1112963 Page 121 15 www.pse.ngo
OPSE FORA CHIID'S SMILE Appendix C: The PSE Charter The aim of this Charter is to define the philosophy and ethics of our Charity to assure it5 long-term future. The objective of our Charity is to defend the fundamental rights of children throughout the world. Recognising that everyone can contribute to this objective. our Charwty is both apolitical and non-denominational. Philosophy of the Charity "Humanity owes to the chlld the best it has to give". (Geneva Detlaration - SDN 19241 Though the United Nations General Assembly unanimously approved the Convention 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 m4JSt be taken in Every child should feel the affection of a loving look upon him. PSE'S mission is to inteThene for the benefit of those children in greatest distsS both dirertly and by institutional actions. Direct action includes, but 15 not limited to.. Food distribution Providing health care centres Creating protection centres Help for education Vocational training Supporhng families Institutional acknon includes, but is not limited to= Information Sharing • Defending Children's Rights with national and international authorities Collaborating in specific projects such as construction of schools. dispensaries, etc... Development ofeducation programmes Supporting Non-Governmental Organisations 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 action plans of those countries and to develop its projects in close collaboration with local authorities whilst maintaining independence of action and control. It endeavours to integrate with local partners as far as possible. It cares about operating with modesty. always resperting local culture and acting without a conquering spirit. To the children All the Charitls actions aim to enable the integration and fulfilment of every chrld in their natural geographic environment, respecting the social life and the culture of their country. and thus enabling them to master their own destiny. Registered Charity no. 1112963 Pag¢ 13 115 www.pse.ngo
OPSE FORA EHILD'S SMILE It is essential that the children. often virtims of violence and conflitts. find in the Charity a model of peace, friendship, harmony and stability. While wanting to provide the poorest wwth high quality schoolin& we don't want elitism for a few. To the volunteers In their voluntary work, people don't like to find constraints. conflicts and competition,. they want to find a place of friendship and initiative. This harmonious atmosphere is the strength of the Charity as it allows everyone to give their best. The Charit¢s strurture 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 prioritise unity and the interests of the Charity above imposing their own ideas. To the sponsors The accounts must be transparent and available at 811 times to any sponsor who wishes to consult them. The management is run with complete respert for the money entrusted to the Charity as well as ensuring its optimum utilisation fof 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 linancial resources come predominantly from private donations Isponsorships. aid from NGOS or businessesl 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 Page 141 15 www.pse.ngo
OPSE FORA SMILE Appendix D: Summary achievements of PSE The following summary has been sourced from the PSE s Ropport Annuel d ActFVite Jonvier- Décembre 2024 it is included for information purposes only. The Charitvs Trijstees are not responsible for. nor have they independently verified. the èccuracy of this information. PSE'S Perforrnance in 2024 The following are the key metrics of achievements by PSE (with numberslor 2023 in bracketswhere reported l•st yearl.. Supported 6,95016,) youngsters overall. including= 0 4,107 13,9421 children going to classe5 in state schools, 95111.oiii in remedial schooling in the PSE Centre,. 1,38111.2941 Students in the PSE vocational training centre IPSE Institute). 41514691 in Nursery classes in the Paillotes and 0 9611141 in specialist programmes such as the PMI programme. There were 58016301 Staff employed in Cambodia. The following are the key investments / projerts for the year 2024". o Environmental Awareness Renovation of Roofs Modernisation ofthe Computer Room Modernisation of it IT tools Sports in the Communities Renewal of the fleet of Vehicles PSE'S Academic Results 2024: In 2024, the activities of PSE contributed to the following educational outcomes: 0 98.3%189%1 pass rate for the 'BreveY (Certificate of General Education or GCSE levell- 0 77%178%1 pass rate for the Baccalaureate. The dropout rate was 6.3% the same as in 2023 388 13701 Students at from PSE'S Vocational Training schools received their diplomas across 5 schools.. Management & Sales, Hotel and Restaurant, Mechanics, Construttion and Cinema. 64 graduated from short training courses and 20 completed higher education. Winter Camps This year more than 1,3(X) children were welcomed each day between 21" Ortober and I" November. They were overseen by 237 Cambodian monitors and 54 European volunteers. Registered Charity no. 1112963 Page 15 115 www.pse.ngo