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For a Child's Smile (London)
Trustees, Annual Report
January 2024 to December 2024
Registered Charity no. 1112963
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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
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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
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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
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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
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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
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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)
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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 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
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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 d￿e 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 r￿o￿Te￿% 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$)
Gain and losses on revaluaiion of fixed
assets for the charity's own use
Gain and losses on investment &ss¢ts
S17
S18
Netnwvememt in Junds S19
Totsl funds brought forward
S20
To141f￿ndS cdrrledforward S21
-2,839
-11.094
9.376
9,376
20,470
537
9J70
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Kestricted
Uurtsiricted
llds
Dcome
Endowment
Total this
Totxl Iw$t
funds
yt*T
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 curren11￿ets (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
N*05sets 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
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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 carr￿d 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 See￿ng 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
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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 bala￿e 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 Y￿th 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
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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 dist￿sS 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.
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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
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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
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