Company Registration Number 06182577
Charity Registration Number 1120598
Swings & Smiles
Annual Report
Year ended 31 March 2024
Page 1

SWINGS & SMILES
ANNUAL REPORT
YEAR ENDED 31 MARCH 2024
CONTENTS
PAGE
Annual Impact Report
3-14
Trustees Annual Report
16-18
Independent Examiner's Report
19-20
Statement of Financial Activities (incorporating the income
and expenditure account)
21
Balance Sheet
22-23
Notes to the Financial Statements
24-31
Page 2

Swings & Smiles- Annual Impact Report 2023124
Support, friendship and play for children with special needs and their families
What We Do
Swings & Smiles was set up in 2007 by Sian Cook. who after visiting a specialist play
centre 40 miles away with her daughter, identified that a similar provision was
required in West Berkshire. Swings & Smiles successfully fundraised until 2014
when we started to deliver services at The Phoenix Resource Centre, Newbury.
Renting rooms from West Berkshire Council in a day centre for adults with disabilities
was the perfect way to establish the needs of the children and families and finally in
March 2017 we were able to move to A Place to Play in Thatcham. Swings & Smiles
now has a centre that offers a variety of accessible play opportunities, including a
purpose built outdoor playground and specialist sensory area, with a ceiling tracked
hoist, this building is currently leased from West Berkshire Council.
Swings & Smiles offers a place to play and support for children with special needs
and their whole family. No fomal diagnosis or professional referral is necessary to
access Swings & Smiles, and neither do you need to live in the local area. Services
are available to any children and young people with special needs aged O to 19 and
their families.
Play is critical to a child's development and at Swings & Smiles we believe that all
children, regardless of disability, have a right to access play in an environment that is
suitable for their needs. Our centre in Thatcham, West Berkshire has a range of
resources which include a sensory room, large activity room and a brilliant garden
with accessible play equipment. We have a personal care room with a hoist to
support any needs and plenty of parking to make life easier for families. From our
centre we offer a timetable of famlly play sessions, respite sessions, and a range
of family support. We are open on weekdays, evenings, weekends and during
school holidays.
Our Mission - Swings & Smiles is committed to improving the quality of life for
disabled children and their families
Our Vision - We want a world where everybody has the opportunity to thrive and
reach their full potential.
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Aims and Objectives
The objects of the charity are to support the needs of children and young people with
special needs, their families and carers, specifically in the interests of recreational
activity and to provide opportunities for increased quality family time. In particular,
Swings & Smiles aims to..
1. Provide fun and freedom in a stimulating, challenging and safe environment to
develop self-confidence, independence and sensory and motor skills.,
2. Provide parents, carers and siblings with support, guidance and infomation.
3. Promote the many benefits of developing and learning through play and the
need for its availability to all regardless of their disabilities.
b. 11 I I*IVA
At the Centre
Our services have continued to go from strength to strength and demand for our
services are at an all-time high. We have helped 1 ,310 families registered to use our
service with this number growing weekly and we actively work with around 1 ,000
families. We have continued to offer a higher number of respite and after school
clubs. The numbers of children with complex needs remains high as parents know
that we can meet the needs of the children and we have become their support of
choice for their children.
Having a positive, 'can-do' attitude has meant we have met new families and been
able to deliver new groups and sessions to a wider cohort of children than we have
ever done before.
Following our annual February feedback survey, last completed in February 2024, we
received the following feedback..
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940/0 of families said that they had increased opportunities for social interaction
as a result of accessing Swings & Smiles
860/0 felt their child had the opportunity to take part in something they wouldn't
have been able to without our serrfice
91 % of families reported that they felt less isolated as a result of accessing the
support Swings & Smiles provides
0-5years
We run Minis family sessions which are well attended on a Wednesday moming and
we work collaboratively with Dingley's Promise Charity to offer greater support for
families. We provide Minis Outreach sessions in family hubs around the area.
Ollie's therapeutic nursery works with 3 - 5 year olds with Speech, Language, and
Communication Needs. This OFSTED registered therapeutic nursery, is unique in the
provision that it offers. The nursery is independently managed and owned but
supported by Swings & Smiles through the full use of our facilities to offer a real
alternative SEND provision to families at this formative age.
Family Play
Family Play remains at the core of the work that we offer, as we know that we are
able to reach the whole family, including grandparents. Families enjoy the choice of
activities and the large garden to enjoy a sense of freedom away from judgement and
scrutiny which many can feel. These are the sessions where families make
connections and the community is fomied, Parents report that the support and
empathy that grows from being together goes beyond the centre, with many meeting
for coffee or even taking part in joint family activities and creating infomial support
networks, and friends for life.
°Swings & Smiles family play is an important part of family life for us. Volunteers Max and Emily are
a great support when we visit. Each week our daughter will ask'will Emily be there?Y She has
formed a great relationship with Emily and her being there makes hertime at Swings & Smiles
even more enjoyable..
Respite
The respite programme, which includes after school club and weekend and holiday
sessions, is a respected service with social workers using it as the provision of
choice for many families. It is oversubscribed and the challenge across this next year
will be to continue to meet the needs of our growing community. Through respite we
meet the needs of the most complex medical and intellectual disabilities, including
challenging behaviours. We support 38 children with very complex needs.
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'When James is with Swings & Smiles, we are able to focus on quality time with his
sister. We can relax knowing he is able to play safely in an environment designed to
stimulate his play needs and with people we can trust to help him and support his
development. It gives us some respite. It allows our daughter to have rare quality time
with us."
Youth Clubs
We offer a strong programme across the evenings to support children from year 3 to year 13
in both mainstream and specialist SEND settings. There is a strong focus on socialisation
and supporting friendships through fun and engaging activities. We have a well lit garden that
enables play throughout the year.
Everyone matters to us (E.M.U.) - Building Resilience
We were awarded the contract by West Berkshire to support families of children aged
3 - 11 years, with additional needs at the early stages of pre or post diagnosis. The
feelings of fear, wory, guilt, grief and isolation that accompany many parents and
carers of children with disabilities can become ovep¥vhelming and on occasion lead to
a crisis. The Building Resilience project is about supporting these families at the
earliest opportunity, providing them with the skills and resources to help manage
those challenges they face, which helps prevent them from reaching crisis point and
needing further intervention from Children and Family sepdices.
Swings & Smiles were awarded the contract due to their strong reputation of
supporting the whole family through the strength of the programme that they offer,
and the quality of the training that the staff receive. West Berkshire Council believe
that contact with Swings & Smiles would provide an extended benefit beyond the
programme delivered through EMU to families. The Building Resilience Project
started on 1 St November 2023 and we are ahead of target in the numbers of families
that we are seeing.
Outreach
Not everyone can get to our centre in Thatcham and so being able to take sessions
into the community is an excellent way to fill this gap. Our van allows us to take the
joy of Swings & Smiles out and about to schools, groups and individuals by bringing
specialist sensory equipment and engaging sessions to them.
Outreach was also able to move forward again this year. Between April 2023 and
March 2024 we visited 40 Outreach venues, 33 in Berkshire, 6 in Oxfordshire and 1
in Hampshire.
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'We have attended several of Swings & Smiles, Outreach sessions with our 13-
year-old daughter Lexie, both with and without her three brothers. One of these
sessions was at Reading Football Club. Having three football crazy
brothers, Lexie watches a lot of football at home and really seems to enjoy it.
She will focus on it for an extended period of time. She doesn't really have an
interest in television generally. We all very much enjoyed our day out at
Reading Football Club. It is rare that we can find an activity that is suitable for
all of our children and that is also inclusive to Lexie's needs. The boys were all
very excited to be taking Lexie to her first ever football game. We enjoyed the
sensory mom as a family before the game started and Lexie used it during the
game also. It's a very welcome addition and certainly makes days out
accessible for Lexie.,
Supporting families struggling with mainstream school.
We are supporting more families where children are struggling to adapt to
mainstream school provision. We run sessions that include STEM activities alongside
cooking and socialising as part of our Home Ed programme which is led by a
qualified maths teacher. Alongside this we provide sessions for families and schools
to attend supporting young people for whom full-time school is too challenging. The
Engage session provides a place for children accompanied by parents, carers or
school staff to explore activities in a calm and supportive environment with our skilled
and knowledgeable staff.
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Nathaniel Case Stud
Nathaniel started coming to Swings & Smiles in early 2024. He is 11 years old with a
diagnosis of Autistic Spectrum Disorder. His mum Macala started bringing him to our
Engage sessions after he was having difficulty in school, finding it hard to fit in and
self-regulate his emotions whilst he was there. Our Engage sessions specialise in
supporting children who are unable to attend school or are on a reduced timetable. It
was when Nathaniel started attending Swings & Smiles that Micala noticed an
immediate change in him as the environment brought him a sense of calm.
'Swings & Smiles allows Nathaniel to self-regulate, a place where he can be himself,
somewhere where all the children are just like him. '
Micala
Nathaniel loves the sensory room at our play centre. It is a safe and calm
environment for him to play with his mum, with staff present who understand his
needs. He also loves the garden and enjoys getting involved with nurturing the plants
here. One of his favourite activities is our sensory stories, as they give him a chance
to get involved, interact and bond with others.
'As a family not being able to attend Swings & Smiles would have a huge negative
impact on our lives.
Micala
Micala couldn't believe the difference Swings & Smiles made in Nathaniel's life. It has
enabled him to be calm not only during his time at our centre, but also at home and
at school too. Micala had previously felt isolated and didn't feel she had anywhere to
take Nathaniel. Now she has found Swings & Smiles, she knows she has a
supportive community where Nathaniel can be the best version of himself and reach
his potential.
'The work they do for each and every child is beyond words.,
Micala
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SIBSupport
The Sibsupport programme continues to provide the adventure and fun that siblings
need. We have continued to deliver our SPARK Online programme, a yearly online
programme designed for siblings to interact with other siblings. Each monthly session
aims to guide, inspire and encourage siblings with a healthy balance of fun (through
games) and intentional life-related content. Each of the 10 modules throughout the
year has been based on the '10 Keys to Happier Living,
(www.actionforha
iness.or
and each session includes an optional take-away
challenge! We have had up to 10 siblings at each session, and these have prompted
a lot of useful discussion. The last of these sessions was in August and then we will
repeat the cycle from October 2024.
SIBSupport sessions for all our different age groups have continued to be full of fun,
laughter and friendship. We have put on mystery food challenges, explored new and
creative art foms, held Christmas jumper parties during the festive season, held our
own version of Lego Masters and indulged in many seasonal sweet treats. These
have always been well attended and over the past year we have supported 33
siblings (across the age groups) at these sessions. We have taken the siblings on
trips and organised special events, which we know can be difficult for families to do
alongside their disabled child. We run SIBSupport workshops in a wide range of local
schools, and we have updated the programme this year to ensure that we increase
the opportunity for conversation and peer to peer support. As well as in-person
workshops, we started online SIBSupport workshops for those who live further afield,
which have been well attended. We were approached to deliver an online
programme to the national charity MACS (Microphthalmia, Anophthalmia and
Coloboma Society) to support their siblings, which was well attended.
"Swings & Smiles gives both my boys a place to be themselves without any
judgement"
Collaborative Working
Our work with other professionals and organisations continues to expand. We have
strong working relationships with the Local Authority, receiving regular referrals from
various teams to work with families who may not otherwise receive support from
statutory services. We hold the Everyone Matters to Us contract through the Early
Response Hub, with West Berkshire Council {WBC). We comment and contribute
towards the WBC SEND strategy and chair the area SEND providers forum. We
have a number of groups that now deliver regular sessions from the centre including
speech therapy and occupational therapy, this service has extended into Ollie's
therapeutic nursery which is a unique Ofsted registered therapy based nursery. Our
outreach and sibling work is recognised and referred into by other organisations. We
have shared programmes for our families with Berkshire Youth and PALS. We
continue to work closely with Dingley's Promise for the under 5s. We provide a
sensory space at Sebastian's Action Trust's bigger events. Berkshire Maestros
provide music at our Wednesday respite sessions. We support the same families as
Mencap so are looking at sharing resources. We work closely with the Volunteer
Centre West Berkshire to promote the charity sector more widely. In a wider context
Swings & Smiles are also members of the Disabled Children's Partnership and the
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Council for Disabled Children to help raise awareness and input into wider issues
that affect families that use our services. We hire our space at very low cost to local
specialist schools during daytime sessions to encourage a richness to the young
people's school experience.
Our People
We continue to see the impact that the pandemic had on the SEND community
alongside the challenges that the Cost-of-Living crisis have added. We have seen an
increase in children that are home schooled or struggling to thrive in schools.
Families of children with special needs experience many challenges, and at Swings
& Smiles we're there to help families navigate these.
Looking out for parents at Family Play is an important part of our strategy and this
starts with the humble cup of tea that all parents are offered and the opportunity to
talk. At our coffee momings when children are not present, we lend a listening ear
and encourage peer to peer support, other times we may offer longer term or more
involved support. Whatever it is, we're there to help families through the difficult times
and make sure they're thriving.
'When we get to the end of this journey for J-P and his family, I hope you and
your team are able to recognise how significant you have all been to help
support and hold the family together. Unmeasurable. We are not there yet but I
still want to say thank you so much for everything you continue to do,
Andrew - Senior Behavioural Specialist - Learning Disability CAMHS Oxfordshire
Volunteers
Volunteers are hugely valued at Swings & Smiles, a mixture of corporate groups,
young people and individuals. We have 54 regular volunteers who primarily support
children and young people in sessions. Volunteer hours between April 2023 and the
end of March 2024 amounted to 2126.35 hours excluding the time our board of
Trustees dedicate to the charity. 93 corporate volunteers across different companies
supported us and schools brought students in for a day of volunteering. Our
volunteers play an integral part to the Swings & Smiles team and in 2023124 we had
54 regular volunteers and seven trustees on our board.
In 2023124 we were supported by 25 businesses and three schools in this time
totalling 713.75 hours. We ensure all regular volunteers go through an induction and
training programme which includes safeguarding, knowledge of some of the medical
conditions that they may witness when caring for children, and specialist
communication training prior to starting to work with the charity. They are made to
feel welcome, and part of the team and we ensure all our volunteers feel appreciated
Page 10

through both infonnal and formal reward and recognition. We celebrate our
volunteers as part of Volunteer Week as well as being included in our events.
Mary is a fantastic volunteer and role model to our younger volunteers and
staff. Mary has a unique way with the children we support. Whether it's
engaging them with an activity, teaching them a new life skill or calming them
down in their time of need, Mary takes a calm approach and always gives the
children the best support possible. She also cares deeply about the children
and gets to know them all as individuals, finding out what they enjoy, what
their triggers may be and how she can help them develop their independence.
She goes out of her way to build relationships with the whole family and will
always talk to parents before and after sessions.
The Staff
Swings & Smiles has a dedicated and motivated team who place the needs of the
children and families at the front of all that they do. Rhonda Nicklin has been CEO
since December 2022 and is responsible for the centre budget and reports to the
Chair of Trustees, Derek Hardman. It is the job of the CEO to ensure that appropriate
training, polices and risk assessments are in place for all activities, including GDPR
compliance and reports to each regular meeting of the Swings & Smiles Trustees.
Swings & Smiles has a senior leadership team supporting the strategic growth of the
charity. Ellora Shippen is the Operations Lead, Becky Smith is Service Development
Lead, and Katie Richman is Senior Play Leader. We have recruited Jacqui Ives to
develop all human resource policies and procedures, to take the charity forward in
Page 11

this area. The play team is made up of experienced and qualified staff working a
mixed shift pattern to accommodate the growing needs of the charity and an
increasing number of trained sessional staff and volunteers. SIBSupport and
Outreach are led by dedicated staff.
Future Plans
This coming year we will be working on ensuring that we can still offer services to
everyone that needs us. As we now have more than 1 ,310 families registered with us
it will be essential that we can still offer the high-quality experience that they expect
from Swings & Smiles. We are already putting in place ways to manage demand on
family play sessions and some of our respite groups and will continue to work with
families and other professionals on this. Continuing to increase capacity to families,
with the funding challenges that face the charity sector is a problem across the
sector. We know that collaboration with other organisations to share facilities and
work creatively together will give families greater choice both working with Swings &
Smiles and by accessing other services and we are keen to ensure that our children
get the best opportunities possible.
The need for increased support for siblings continues and this service continues to
grow. Collaborative working with a national organisation has also seen the
information and support we can provide siblings and parents increase hugely this
year.
Our Outreach service continues to gain momentum. Demand across West Berkshire
and surrounding counties is growing and we are mindful of creating longer term
venue opportunities from which to run our Outreach sessions.
We continue to work closely with Reading Football Club allowing us to invite families
to attend Reading Football Club home matches but with a break out space and
sensory area for families, this provision has improved overtime and we are now able
to access space that gives the families a fantastic view of the game while still
accessing the sensory area.
Funding and Support
The Big Lottery Fund continues to provide a large proportion of funding to cover
revenue costs. Other foundations and trusts who have supported Swings & Smiles
include: Greenham Trust, Gerald Palmer Eling Trust, Garfield Weston Foundation,
Berkshire Community Foundation, Englefield Charitable Trust, Illffe Family Trust,
Stevenson Family Trust, The Childwick Trust, Kristina Martin Trust, Padwa
Foundation, Miss W.E. Lawrence, Pary Family Trust, St James Place, Wates
Foundation Barbara Ward Foundation and P F Charitable Trust.
Corporate and community support was secured from Village Financial Ser4ices,
Coop. MKM Building Services, Kosnic Lighting, AP&C, Newbury Building Society,
Smile & Shine Dental Practice, Logicalis, and Donnington New Homes as well as
token schemes in Tesco and Waitrose. Services in kind from local companies,
including Scofell also provide much benefit to the charity.
Page 12

We are actively involved in the local community, taking part in fetes and events
where we can, to not only help raise funds but also awareness of our charity.
School support is always very welcome and this year we were lucky to be chosen as
the beneficiary of activities being run by Cheam Pre-Prep School, St Bartholomew's
School and The Downs School. This support provides funds, awareness raising
opportunities and young volunteers.
We have been able to run some highly successful fundraising events including a
Charity Ball at Newbury Racecourse, our annual golf day this year was held at
Newbury and Crookham Golf Club and our annual Carol Concert at St Mary's
Church, Thatcham.
Swings & Smiles is signed up to the Fundraising Regulator and has made the
commitment to adhere to the high standards set out in the fundraising promise.
Page 13

Structure, Governance and Management
The Trustees of Swings & Smiles assume the responsibilities that the charitable
status demands. Swings & Smiles is a Company Limited by Guarantee (No
06182577), whose goveming document is the Memorandum and Articles of
Association incorporated on 5th July 2007.
The Directors who served the company during the period were as follows:
Chair
(re-elected 15111123)
(re-appointed 27109123)
Treasurer
(resigned 11110124)
Derek Hardman
Tor Sandars
Mike Megan
Luisa Godfrey
Jeff Ives
Quona Constable
Amanda Walburn-Green
Vic Mistry
(resigned 18104124)
Trustees meet six times a year with regular committee meetings happening in
between these times. Committees cover finance, strategy, people, property,
marketing, events and fundraising.
Public benefit statement
Trustees have reviewed and considered the Charity Commissions, guidance on
public benefit. The issues affecting children with special needs and their families are
found throughout the general population. Access to the services provided by Swings
& Smiles are available to anyone who requires them. Swings & Smiles also
dedicates time and resources to raising awareness of issues surrounding disability
amongst the general public.
Page 14

RESPONSIBILITIES OF THE TRUSTEES
The Trustees are responsible for preparing the Trustees Annual Report and the
financial statements in accordance with the United Kingdom Accounting Standards
(United Kingdom Generally Accepted Accounting Practice) and applicable law and
regulations. Company law requires the Trustees to prepare financial statements for
each financial year.
Under company law the Trustees must not approve the financial statements unless
they are satisfied that they give a true and fair view of the state of affairs of the
charitable company and of its incoming resources and application of resources,
including income and expenditure, for that period. In preparing these financial
statements, the Trustees are required to:
Select suitable accounting policies and apply them consistently;
ObseNe the methods and principles in the Charities SORP;
Make judgements and estimates that are reasonable and prudent.
State whether applicable UK Accounting Standards have been followed, subject to
any material departures disclosed and explained in the financial statements,. and
Prepare the financial statements on the going concem basis unless it is inappropriate
to presume that the charitable company will continue in business
The Trustees are responsible for keeping adequate accounting records that are
sufficient to show and explain the charitable company's transactions and disclose
with reasonable accuracy at any time the financial position of the charitable company
and enable them to ensure that the financial statements comply with the Companies
Act 2006. They are also responsible for safeguarding the assets of the charitable
company and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Page 15

SWINGS & SMILES
TRUSTEES ANNUAL REPORT
YEAR ENDED 31 MARCH 2024
The Trustees. who are also directors for the purposes of company law, have pleasure in
presenting their report and the unaudited financial statements of the charity for the year ended
31 March 2024.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity Name
Swings & Smiles
Charity Registration Number
1120598
Company Registration Number
06182577
Registered Office
A Place 2 Play
Lower Way
Thatcham
RG19 3RR
THE TRUSTEES
The trustees who served the charity during the period were as follows:
Derek Hardman
Chair
Tor Sanders
Mike Megan
Treasurer
Vic Mistry
Luisa Godfrey
Resigned 1111012024
Jeff Ives
Quona Constable
Amanda Walburn-Green
Resigned 1810412024
Company Secretary
Jacqui Ives (appointed 1310512024)
Sandra Ferguson (resigned 0110612024)
Accountants
E J Business Consultants Limited
Chartered Accountants
2 Toomers Wharf
Newbury
Berkshire RG14 1DY
Page 16

SWINGS & SMILES
TRUSTEES ANNUAL REPORT (¢ontlnued)
YEAR ENDED 31 MARCH 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Swings & Smiles is a registered charity (N, 1120598) and Company Limited by Guarantee (N.
06182577), whose governing document is the Memorandum and Articles of Association
incorporated 26 March 2007 as amended by special resolution dated 5 July 2007.
The objects of the Charity are to support the needs of children and young people with special
needs, their families and carers, by the provision of specialist facilities for play where the
facilities and staffing meet the needs of a wide range of disabilities. In particular, the Charity
aims to:
1. Provide fun and freedom in a stimulating, challenging and safe environment, to develop
self-confidence, independence and sensory and motor skills;
2. Provide parents, carers and siblings with support, guidance and information.,
3. Promote the many benefits of developing and learning through play and the need for
its availability to all regardless of their disabilities.
This Annual Report details our 17th year of operation which has seen our facility, "A Place 2
Play" continue to expand its range of services and attract more families from its base at
Thatcham. Berkshire.
All Trustees are encouraged to read Charity Commission guidance on their role and
responsibilities and receive regular updates from the Commission. Two Trustees each year
are invited, by rota, to confirm that they wish to continue to serve as Trustees, and these are
confirmed by a Trustees vote at the AGM. Trustees continue to seek new Trustees to
strengthen the Board's experience and diversity.
All significant expenditure decisions continue to be authorised by the Board of Trustees, whilst
income and outgoings are overseen by the Treasurer, who provides regular financial reports
to the Trustees.
Our Patrons continue to provide active support and encouragement to the Charity.
FINANCIAL REVIEW
During 2023124 the Trustees and CEO continued their policy of focusing our management
team upon fund raising activities whilst investing significantly in the wider team to support our
expanding services. This increased investment led to a deficit of £48,721 in the year, leading
to a reduction in Unrestricted Funds to £204,068.
The Trustees have been able to maintain the Restricted Funds at £475,000 within the main
charity to finance future buildings development andlor purchase (see plans for the future
below).
All cash assets are held in a diverse range of FSCS indemnified accounts.
Page 17

SWINGS & SMILES
TRUSTEES ANNUAL REPORT (
continu8d)
YEAR ENDED 31 MARCH 2024
PLANS FOR FUTURE PERIODS
Trustees continue to reevaluate expansion, and the Charity's longer term business plan,
through to 2026 in the light of the experience gained from "A Place to Play" this year.
Although all options continue to be explored, the Board are in continuous discussions with
West Berkshire Council to purchase the freehold site of "A Pla￿ to Play" and have prudently
maintained the "restricted funds" to fully reflect this possibility.
ACCOUNTANTS
A resolution to re-appoint E J Business Consultants Limited as accountants for the ensuing
year was proposed and accepted at the Annual General Meeting on 13th November. 2024.
Registered office:
2 Toomers Wharf
Canal Walk
Newbury
Berkshire
RG14 1DY
Signed on behalf of the Trustees on 13th November 2024. by:
ardman
air
f Trustees
Swings & Smiles
Mr Mike Megan
Treasurer Trustee
Swings & Smiles
Page 18

Independent Examiner's Report to the Trustees of
SWINGS & SMILES
I report on the accounts of the company for the year ended 31. March 2024, which are set
out on pages 21 to 31.
Respective responsibilities of trustees and examiner
The trustees are responsible for the preparation of the accounts. The trustees consider that
an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011
Act) and that an independent examination is needed.
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 145 of the 2011 Act.,
Follow the procedures laid down under the General Directions given by the Charity
Commission under section 145(5)(b} of the 2011 Act., and
State whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the
Charity Commission. An examination includes 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 trustees concerning any such matters. The procedures undertaken do not
provide all the evidence that would be required in an audit and consequently no opinion is
given as to whether the accounts present 'a true and fair view, and the report is limited to
those matters set out in the statement below.
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 386 of the Companies Act
2006" and
to prepare accounts which accord with the accounting records. comply with the
accounting requirements of section 396 of the Companies Act 2006 and with the
methods and principles of the Statement of Recommended Practice.. Accounting
and Reporting by Charities
have not been met. or
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Independent Examiner's Report to the Trustees of
SWINGS & SMILES
2. To which, in my opinion. attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
usiness Consultants Limited
2 Toomers Wharf
Canal Walk
Newbury
RG14 1DY
Dated
Page 20

SWINGS & SMILES
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE
INCOME AND EXPENDITURE ACCOUNT)
YEAR ENDED 31 MARCH 2024
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Total Funds
2023
Note
INCOME
Income from generating funds:
Investment income
Income from charitable
activities
9.107
9,107
6,229
473,625
473,625
431.156
381
TOTAL INCOME
482,732
482.732
437.385
EXPENDITURE
Costs of generating funds..
Costs of generating
voluntary income
Governance costs
Charity running costs
Depreciation
(30.077)
(10,328)
{466.810)
(24,238)
(30,077)
(10.328)
(466,810)
(24.238)
(24,668)
{6.737)
(403,198)
(21.723)
TOTAL EXPENDITURE
(531.453)
(531,453>
(456,326)
NET INCOMEI{DEFICIT) FOR
THE YEAR
(48.721)
(48,721)
(18,941)
RECONCILIATION OF
FUNDS
Total funds brought fopward
Inter transfer of funds
252,789
475,000
727.789
746,730
TOTAL FUNDS CARRIED
FORWARD
204,068
475,000
679,068
727,789
The Statement of Financial Activities includes all gains and losses in the year and therefore
a statement of total recognised gains and losses has not been prepared.
All of the above amounts relate to continuing activities.
Page 21

SWINGS & SMILES
BALANCE SHEET
31 MARCH 2024
2024
2023
Note
FIXED ASSETS
120,327
120,410
CURRENT ASSETS
Debtors
31,272
9.130
Cash at bank
535,890
641,442
567,162
703.260
CREDITORS: Amounts falling due
within one year
8,421
43,193
NET CURRENT ASSETS
558,741
607,379
TOTAL ASSETS LESS CURRENT
LIABILITIES
679,068
727,789
FUNDS
Restricted income funds
10
475,000
475,000
Unrestricted income funds
11
204,068
252,789
679.068
727,789
For the financial year ended 31 March 2024 the charity was entitled to exemption from audit
under section 477 of the Companies Act 2006 relating to small companies.
The members have not ￿qUired the charity to obtain an audit of its accounts for the year in
question in accordance with section 476.
The trustees acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to
companies subject to the small companies regime.
Page 22

SWINGS & SMILES
BALANCE SHEET
31 MARCH 2024
These financial statements were approved and signed by the members of the committee on
13th November. 2024.
Mike Megan
Treasurer
Page 23

SWINGS & SMILES
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES
Basis of accounting
The financial statements have been prepared under the historical cost convention and in
accordance with Accounting and Reporting by Charities: Statement of Recommended
Practi￿ applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and the Republic of Ireland (FRS102) (effective
1 January 2015) (Charities SORP (FRS102)). the Financial Reporting Standard
applicable in the UK and the Republic of Ireland (FRS102) and the Companies Act 2006.
Fund accounting policy
Unrestricted income funds are general funds that are available for use at the trustees,
discretion in furtherance of the objectives of the charity.
Restricted funds are those donated for the use in a particular area or for specific
purposes, the use of which is restricted to that area or purpose.
Income
Donations are recognised where there is entitlement, certainty of receipt and the amount
can be measured with sufficient reliability.
Investment income is recognised on a receivable basis.
Income from charitable activities includes income recognised as earned (as the related
goods or services are provided} under contract.
Expenditure
Liabilities are recognised as soon as there is a legal or constructive obligation committing
the charity to the expenditure. All expenditure is accounted for on an accruals basis and
has been classified under headings that aggregate all costs related to the category.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its
activities and services for its beneficiaries. It includes both costs that can be directly
allocated to such activities and those costs of an indirect nature necessary to support
them.
Governance costs
Governance costs include costs of the preparation and examination of the statutory
accounts, the costs of trustee meetings and the cost of any legal advice to trustees on
governance or constitutional matters.
Page 24

SWINGS & SMILES
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES (continued)
Fixed assets
All fixed assets are initially recorded at cost.
Depreciation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation,
less any estimated residual value, over their expected useful economic life as follows:
Asset class
Depreciation method and rate
Property improvements
Play Centre equipment
Outreach equipment
Office equipment
Motor vehicles
100/0 Straight line
20 % reducing balance
200/0 reducing balan
straight line over 3 years
25 % reducing balance
INVESTMENT INCOME
Total Funds
2024
Total Funds
2023
Building society interest receivable
9,107
6.229
9,107
6.229
Page 25

SWINGS & SMILES
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
INCOME FROM CHARITABLE ACTIVITIES
Unrestricted Total Funds Total Funds
Funds
2024
2023
Centre Income
114,406
114,406
84,901
Donations
17,989
17,989
28,506
Grants
Note
13
263,950
263,950
258,923
Legacy
241
241
400
Fundraising. see below:
77,039
77,039
58,426
473.625
473,625
431,156
Fundraising is broken down as below:
2024
2023
Fundraising - Events
Fundraising - Community
Fundraising - Regular Giving
Fundraising - Other
Fundraising - Challenge Events
Fundraising - Digital
Fundraising - Facebook Online
43,013
13,961
7,324
6,514
3.478
2,580
169
32,484
15,211
1,603
3,421
4,765
942
Total Fundraising
77,039
58,426
Page 26

SWINGS & SMILES
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
COSTS OF GENERATING VOLUNTARY INCOME
Unrestricted Total Funds Total Funds
Funds
2024
2023
Fundraising Costs
GOVERNANCE COSTS
Unrestricted Restricted Total Funds Total Funds
Funds
Funds
2024
2023
Legal & Admin
7,564
7,564
5.567
Marketing
2,764
2,764
1,170
10,328
10,328
6,737
CHARITY RUNNING COST
No salaries have been paid to employees over £60,000. No salaries have been paid to
Trustees during the year.
An analysis of the staff costs are..
2024
2023
Staff Costs . Salaries
322,606
13,169
6,829
342,604
252,207
10,950
5.522
268.679
Pension
Total Staff Costs
Premises Costs
Miscellaneous Costs
Charity Running Costs
101,909
22,297
466,810
89.385
45,134
403,198
Page 27

SWINGS & SMILES
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
7. FIXED ASSETS
Property
Improve
ments
Play
Centre
Equipment
Outreach
Office
equipment equipment
Motor
vehicles
Total
Cost or valuation
At 1 April 2023
Addilions
78,313
194
153,913
6,731
5,422
9,758
2,240
9,125
14,990
256,531
24,155
At 31 March 2024
78,507
160,644
5,422
11,998
24,115
280,686
Depreciation
At 1 April 2023
(11,700)
(104,112)
(11,306)
(4,010)
(8,392)
{7,907)
(136,121)
(4,052) (24,238)
Charge for the
year
(7,851)
(282)
(747
At 31 March 2024
{19,551)
(115,418}
(4,292)
(9,139) {11,959) (160,359)
Net Book Value
At 31 March 2024
58,956
45,226
1,130
2,859
12,156
120,327
At 31 March 2023
66,613
49,801
1,412
1,366
1,218
120,410
DEBTORS
2024
2023
Debtors
31.272
9,130
Page 28

SWINGS & SMILES
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
CREDITORS: Amounts falling due within one year
2024
2023
Trade creditors
2,480
1,524
Income in advance
39,000
Other taxes and social security
5,941
2.669
8,421
43.190
10. RESTRICTED INCOME FUNDS
Balance at 1
April 2023
Income
Expenditure Balance at 31
March 2024
Building Fund
475,000
475,000
11. UNRESTRICTED INCOME FUNDS
Balance at 1
April 2023
Income Expenditure Balance at 31
March 2024
General Fund
252,789
482,732
(531.453)
204,068
12. ANALYSIS OF NET ASSETS BETWEEN FUNDS
The total reserves as at 31 st March 2024 are £679,068.
Page 29

SWINGS & SMILES
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
13. ANALYSIS OF GRANT INCOME
2024
2023
National Lottery - Community Fund
86.250
Raised on The Good Exchange 23124 from trusts including.. 23,195
Greenham Trust
Miss Lawrence Trust
Hungerford Town Council
The Gerald Palmer Eling Trust
Bally Thomas Charitable Trust
Postcode Society
Garfield Weston Foundation
Berkshire Community Foundation
PADWA Charitable Foundation
Edward Gostling Foundation
The Kristina Martin Grant
The Childwick Trust
St James Place Foundation
Barbara Ward Foundation - 3 year respite
The Clothworkers Foundation
Colefax Charitable Trust
PF Charitable Trust
Masonic Charitable Foundation
The Sackler Trust
Anton Jurgens Charitable Trust
Englefield Charity
Shanly Foundation
Jules Thorn Foundation
The Hedley Foundation
The Syder Foundation
Boshier Hinton Foundation
Bernard Sunley Foundation
Berkshire Masonic Charity
Woodroffe Benton Foundation
Parry Family Charitable Trust
Cobrizo Lounges UK Ltd
The AMMCO Charitable Trust
Illiffe Family Trust
The David Shepherd Cricket Trust
Walter Guinness Charitable Trust
Percy Bilton Charity
The Neighbourly Foundation
ESC Lottery Fund
Stevenson Family Charitable Trust
94.795
27.110
22,000
20,000
10,000
22.378
25,000
10,000
15,000
10.000
15.000
10,000
10,000
10.000
10,000
6,000
5.600
2,500
6,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
3,000
3,000
4,000
3,000
2,200
2,000
2,000
2,000
5,000
2,900
1.200
1,750
1,130
1,000
1,000
1,000
1.000
1.000
750
700
1,000
3,605
935
500
Page 30

SWINGS & SMILES
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
13. ANALYSIS OF GRANT INCOME (continued)
2024
2023
Marsh Christian Trust
Wates Family Enterprise Trust
Groundwork UK
500
500
375
Total
263,950
258,923
Page 31