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2021-03-31-accounts

REGISTERED COMPANY NUMBER: 06913129 (England and Wales) REGISTERED CHARITY NUMBER: 1129935

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 FOR

SMILE FOR LIFE CHILDREN'S CHARITY

Read, Milburn & Co 71 Howard Street North Shields Tyne and Wear NE30 1AF

SMILE FOR LIFE CHILDREN'S CHARITY

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Page
Report of the Trustees 1 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11 to 12
Notes to the Financial Statements 13 to 23
Detailed Statement of Financial Activities 24 to 26

SMILE FOR LIFE CHILDREN'S CHARITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Our objectives are to relieve the poverty sickness and distress whether physical, mental or otherwise of children primarily but not exclusively in the regions of the North East of England and other areas within the UK as decided by the Trustees from time to time, who are in conditions of need, hardship and distress. The charity is committed to assisting disabled and disadvantaged youngsters by awarding items, services and experiences such as specialist equipment, garden makeovers, therapeutic breaks and residential trips; we strive to ensure that what we provide will enhance a youngster's life and give them the opportunity to smile.

Public benefit

The Trustees have paid due regard to the guidance of the Charity Commission on public benefit in deciding what activities the charity should undertake.

Grantmaking

Applications are reviewed upon receipt to check eligibility; a supporting letter from a professional is also required, explaining how the request will make a difference to the child's life. Wherever possible, a visit to the applicant will be made by a senior member of the team prior to the final assessment. This visit is to aid a valid assessment of the application; to ensure a genuine need is present and that the request is most suitable to fulfil the child's need. Once this criteria is satisfied an acknowledgement letter/email is sent. Those that meet the criteria are taken forward and a written assessment by the CEO is sent by email to the trustees two weeks before their planned meeting. Trustees are given the opportunity to ask any questions or request further information before the forthcoming meeting at which a decision will be made on each application. A decision must be agreed by a majority and a letter of determination is sent to the applicant within 2 weeks of the meeting.

Page 1

SMILE FOR LIFE CHILDREN'S CHARITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

ACHIEVEMENT AND PERFORMANCE Charitable activities

Our charity has evolved and grown greatly during the 13 years since it was established. Our trustees and senior managers have recognised changes in society, listened to professionals, parents and carers and researched provision and facilities for young people thus determining where the gaps are which prevent many disabled youngsters from reaching their full potential. As a result of this research it became very clear that there was a long term problem in disabled youngsters gaining employment upon leaving school. This was due to many factors; lack of awareness amongst employers, lack of support for young people making the transition, no opportunities to gain experience and confidence for the youngsters and the suitability of roles available in the local jobs market. As a direct result of this activity our Café Beam was established in 2014 on our small premises in Gosforth; a real workplace where we could offer placements to youngsters with disabilities and learning difficulties who needed support with their transition from education into the world of work. Working with schools, colleges, parents and carers, hundreds of youngsters have now benefitted from their experience in Café Beam. The outcomes have been wide and varied: all of the youngsters have learned new skills which are transferable to many workplaces, they have gained real life work experience through maintaining high standards of customer service, handling money, taking orders using modern technology, and communicating effectively with colleagues and customers. In 2018, due to increased demand, we successfully moved to new, larger premises at The Old Fire Station in Gosforth, with a full commercial kitchen and the capacity to treble the number of youngsters who could enjoy a work placement with us.

Of course, 2020 was a year like no other when the global outbreak of the coronavirus hit every organisation, business and individual, having a dramatic and devastating impact. On 22nd March all businesses were ordered to close as the country went into a national lockdown.

Our organisation worked quickly and effectively with the support and guidance of our trustees, to ensure all service users were safe and well cared for, our staff and volunteers well informed and reassured, and our premises closed down quickly and efficiently. Our board of trustees and CEO worked quickly to prepare a financial strategy to ensure, as far as they could, the survival of Smile For Life.

As the coming months unfolded our organisation optimised the support available from the government; our staff team were furloughed and the Job Retention Scheme accessed, a Government Business Support Grant was applied for and awarded, and charity expenditure cut wherever possible. The funding we received from the government schemes provided some comfort during such a worrying time and provided reassurance that we could get through this. Our landlords, Leo and Peter Kane generously waived the rent on our premises for the first month of closure and our trustees meticulously monitored our income and expenditure on a monthly basis. We focused very much on applying to the many trusts and foundations, both locally and nationally, who were offering assistance to charities during the pandemic. We received so much brilliant support from many organisations which went part way to replacing the income we had lost through cancelled fundraising events and activities, Café Beam sales and individual donations from supporters. A special mention and thanks must go to The Ballinger Trust, Children in Need, Northumberland Children's Trust, Garfield Weston, Gosling Foundation and Openwork Foundation, without whom we may not have been able to recover so well following the crisis.

Page 2

SMILE FOR LIFE CHILDREN'S CHARITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

In July 2020 we were able to reopen Café Beam, following strict guidelines to ensure the safety of our young people and customers. Our board and management decided to reopen the café on a part time basis, minimising the number of staff, volunteers and service users attending our premises at the same time and, of course, to take into account the reduced number of young people available for their work placement due to isolation and shielding. We could not have wished for more support from the community; customers visited in a strong and steady flow, focusing on supporting local businesses and of course enjoying the hugely social aspect of Café Beam. Our Young people amazed us with their tenacity, positive attitude and ability to pick up where they left off - absolutely thrilled to be back in their work placements after such a stressful few months.

Due to the part time return of some of our staff we were able to utilise the flexi-furlough scheme, thus protecting charity funds as much as possible.

The impact the pandemic was having on those living with a learning difficulty or disability was beginning to show; loss of routine, social isolation and regression in physical development, were becoming increasingly apparent. When it was safe to do so and restrictions allowed, we embarked upon a programme of activities to reach out to those particular youngsters in our charity community. This began with small group walk through local beauty spot, Jesmond Dene. Enjoying fresh air, exercise and socialising with existing and new friends. The walks quickly became very popular and increased to twice weekly, reaching over 16 youngsters every session (split into two groups). We also began a weekly zoom social call regularly attended by more than 25 young people. The session included quizzes, mastermind and Pictionary as well as general socialising. We received excellent feedback from youngsters, parents and carers about the positive effects these activities were having on the mental health of our beneficiaries.

Page 3

SMILE FOR LIFE CHILDREN'S CHARITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

In November the second national lockdown was announced. We found that this time, some of the youngsters working in Café Beam, became extremely anxious and emotional about our impending closure. Our staff and volunteers offered one to one support and created a plan involving weekly phone calls to home and activity packs delivered, to maintain regular communication and lift spirits.

In January 2021

our team created the now infamous Café Beam Cook-along where each week a list of ingredients would be delivered (or bought by parents/carers) and a delicious recipe would be followed live on zoom with our Chef Kate. The project was a huge success with over 20 youngsters joining each week and producing some amazing baked goods. The sessions helped to improve mental health, increase social interaction and improve skills and knowledge in the kitchen.

Page 4

SMILE FOR LIFE CHILDREN'S CHARITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

In February 2021 we were presented with an opportunity from local organisation NE Youth, to apply for some funding for a youth led active project which was to take place during March and April and aimed at physical and mental wellbeing. Two of our young people, Jen and James, took on the challenge as Young Leaders and created a programme of weekly online sessions in which their friends, colleagues and peers could learn a new activity and enjoy some physical and mental benefits. The sessions included Tai Chai, Yoga, Aromatherapy and Stretching, Zumba and multi- sports - all enjoyed in their own homes and delivered online by professionals. James and Jen learnt new organisational skills, planning strategies and increased confidence as they researched and approached instructors, introduced the sessions and requested feedback from participants at the end. They both were very deservedly awarded with their 'Active Youth Young Leader Award' in April 2021.

Following much communication during 2020 with Urban Green, a Newcastle based organisation responsible for the upkeep of the city's outdoor spaces, and Rectory Road Allotment Committee, we were delighted to be awarded our very own allotment space just around the corner from our premises. This space was to become fundamental in the activities we could provide to youngsters as restrictions eased and outdoor mixing was reintroduced. Longer term we aim to create weekly work placements for young people with disabilities, where they will gain horticultural skills and knowledge from our trained volunteers-breaking down barriers in the community, nurturing produce from seed to plate, not only in Café Beam but distributed within the local community. The space was hugely overgrown so before any planting could take place a team of volunteers cleared and prepared the plot for work to begin early 2021. Funding was very gratefully received from Newcastle Building Society and Newcastle City Council's 'Family Fund' to assist us with the purchase of equipment, a shed, and protective clothing for our youngsters as well as assisting with the costs of supporting those youngsters on work placement.

Page 5

SMILE FOR LIFE CHILDREN'S CHARITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

Café Beam and our allotment are, however, only part of the support we provide to youngsters with disabilities in the Northeast. Activities such as our Tuesday Youth Club, our residential trips and our Challenge Days and our grants programme remain suspended until restrictions are lifted.

Whilst the future of our organisation is still unknown as the pandemic continues, our focus very much remains on the wellbeing and engagement of our beneficiaries. We believe recovery will be slow and steady, but we are confident that our financial management and the unwavering support of our community - parents, carers, volunteers and residents, will get us through this crisis and ensure our essential work can continue.

FINANCIAL REVIEW

Principal funding sources

Our regular donors continue to provide a good regular income stream but, due to the pandemic we have seen a sharp drop in income from sources such as fundraising events, personal challenges and Café Beam sales. As part of our contingency plan our income from Trust and Foundations has increased substantially this year through the refocus of our fundraising strategy. Funds to cover four month's running costs are held within the charity's bank accounts.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The Charity is constituted as a company limited by guarantee as from 2nd June 2009 and is therefore governed by a Memorandum and Articles of Association.

Recruitment and appointment of new trustees

New Trustees can be proposed by any existing Trustees or by a senior member of staff. Each proposed Trustee is then considered by the existing board of Trustees and appointment is only made after the existing Trustees have voted on the appointment.

Organisational structure

The Governance of Smile For Life is through a bi-monthly trustee meeting, where key decisions on the future of the charity are taken by the Trustees and CEO. On a day to day basis, the running of the charity is managed by the Chief Executive. The Chief Executive also acts as line manager to other permanent and temporary staff employed.

Page 6

SMILE FOR LIFE CHILDREN'S CHARITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Risk management

Our Trustees completed a thorough policy review this year, ensuring our policies and procedures are robust and appropriate in our changing environment. Our CEO will continue to ensure all policies are kept up to date and regularly reviewed and agreed throughout the coming year by our Board of Trustees.

The Trustees and Chief Executive have undertaken a review of the major risks to which the charity is exposed. Systems designed and implemented to mitigate those risks have been considered and put into place where necessary. This review will be undertaken annually.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

06913129 (England and Wales)

Registered Charity number

1129935

Registered office

The Old Fire Station 234-236 High Street Gosforth Newcastle upon Tyne NE3 1HH

Trustees

Margery Gledson Chair Joe Carroll resigned 31 August 2020 Nigel Coates Jan Welbury Alison Proudfoot appointed 1 July 2021

Chief executive Paula Gascoigne

Independent Examiner

Read, Milburn & Co 71 Howard Street North Shields Tyne and Wear NE30 1AF

Bankers

Barclays Bank plc Front Street Prudhoe Northumberland NE42 5PU

Page 7

SMILE FOR LIFE CHILDREN'S CHARrrY REPORT OF THE TRUSTELS FOR ThE YEAR ENDED 31 MARCH 2021 Approved by order of the iN)ard of tn]stees on ..? Lk jkn. lo2￿d stgtied on its behalf by.. Mrs M Gledson - Tnlstee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SMILE FOR LIFE CHILDREN'S CHARITY

Independent examiner's report to the trustees of Smile For Life Children's Charity ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountants in England and Wales which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Nicholas Liley FCA Institute of Chartered Accountants in England and Wales Read, Milburn & Co North Shields

Date: 27 January 2022

Page 9

SMILE FOR LIFE CHILDREN'S CHARITY

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
101,486
Charitable activities
5
Grant income
50,888
Other trading activities
3
14,638
Investment income
4
9
Other income
69,175
Total
236,196
EXPENDITURE ON
Raising funds
Raising donations and legacies
6
4,564
Other trading activities
7
38,452
43,016
Charitable activities
8
Staff costs
60,331
Premises expenses
29,450
Accountancy charges
1,350
Activity expenses
1,361
Training
183
Total
135,691
NET INCOME
100,505
RECONCILIATION OF FUNDS
Total funds brought forward
5,513
TOTAL FUNDS CARRIED FORWARD
106,018		 Restricted
funds
£
-
44,250
-
-
-
44,250
-
21,667
21,667
-
7,500
-
-
-
29,167
15,083
5,445
20,528		 2021
Total
funds
£
101,486
95,138
14,638
9
69,175
280,446
4,564
60,119
64,683
60,331
36,950
1,350
1,361
183
164,858
115,588
10,958
126,546		 2020
Total
funds
£
117,083
49,260
85,166
32
2,952
254,493
17,689
86,144
103,833
63,837
37,961
1,338
46,459
278
253,706
787
10,171
10,958

The notes form part of these financial statements

Page 10

SMILE FOR LIFE CHILDREN'S CHARITY

BALANCE SHEET 31 MARCH 2021

Notes
CURRENT ASSETS
Debtors
15
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
16
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
18
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2021
£
6,593
125,794
132,387
(5,841)
126,546
126,546
126,546
106,018
20,528
126,546		 2020
£
5,445
10,466
15,911
(4,953)
10,958
10,958
10,958
5,513
5,445
10,958

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 11

SMILE FOR LIFE CHtLDREN*S CHARITY BALANCE SHEET- contlnued 31 MARCH 2021 These financial statem¢uts have been prepared in accor￿ with the provisi{￿S applicable to charitable companies subject to the small companies regime. Th¢ financial stateinents were approved by the Board of TnLStees atld authorised for issue on s M Gledson- TnLSt¢e The notes foTm part of financial statements Page 12

SMILE FOR LIFE CHILDREN'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 20% on cost Computer equipment - 25% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 13

SMILE FOR LIFE CHILDREN'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

2.
DONATIONS AND LEGACIES
Donations
Gift aid
Subscription fees
Young people self funded events
Café activity rent
Placements - café
Internship - café
3.
OTHER TRADING ACTIVITIES
Fundraising events
Cafe Beam income
4.
INVESTMENT INCOME
Deposit account interest
5.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Grants
Grant income
Grants received, included in the above, are as follows:
The Joicey Trust
St James Place Foundation
Ballinger Charitable Trust
Scholefield Trust
Catherine Cookson Charitable Trust
Community Foundation
Greggs Foundation
Northumberland Children's Trust
Sir James Knott Trust
Children in Need
Carried forward		 2021
£
81,757
6,789
160
-
-
11,340
1,440
101,486
2021
£
3,850
10,788
14,638
2021
£
9
2021
£
95,138
2021
£
-
-
17,500
750
-
5,000
-
10,000
3,500
-
36,750		 2020
£
52,846
8,725
7,981
19,449
2,062
19,780
6,240
117,083
2020
£
29,647
55,519
85,166
2020
£
32
2020
£
49,260
2020
£
3,500
2,500
17,500
-
500
3,000
2,000
-
-
7,260
36,260

continued...

Page 14

SMILE FOR LIFE CHILDREN'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

5.
INCOME FROM CHARITABLE ACTIVITIES - continued
Brought forward
Hadrian Trust
Persimmon Homes North East
The True Colours Trust
Derwentside College
Newcastle City Council
The Edward Gostling Foundation
Garfield Weston Foundation
LGA Foundation
Openwork Foundation
6.
RAISING DONATIONS AND LEGACIES
Fundraising
7.
OTHER TRADING ACTIVITIES
Purchases
Staff costs
Licensing
Café support work
Training
Repairs and equipment
Printing and stationery
Cleaning and sundries
Volunteers expenses
Travel expenses
Professional fees
Light and heat		 2021
£
36,750
-
-
-
-
22,388
5,000
20,000
1,000
10,000
95,138
2021
£
4,564
2021
£
5,485
49,433
349
520
153
2,533
343
929
43
223
108
-
60,119		 2020
£
36,260
1,000
6,000
5,000
1,000
-
-
-
-
-
49,260
2020
£
17,689
2020
£
22,323
53,090
540
250
180
5,416
463
1,751
266
436
958
471
86,144

Page 15

continued...

SMILE FOR LIFE CHILDREN'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

8. CHARITABLE ACTIVITIES COSTS

CHARITABLE ACTIVITIES COSTS
Staff costs
Premises expenses
Accountancy charges
Activity expenses
Training		 Direct
Costs
£
43,482
-
-
1,361
183
45,026		 Support
costs (see
note 9)
£
16,849
36,950
1,350
-
-
55,149		 Totals
£
60,331
36,950
1,350
1,361
183
100,175

9. SUPPORT COSTS

SUPPORT COSTS
Governance
Management
costs
£
£
Staff costs
16,849
-
Premises expenses
36,950
-
Accountancy charges
-
1,350
53,799
1,350		 Totals
£
16,849
36,950
1,350
55,149

Support costs, included in the above, are as follows:

Wages
Social security
Pensions
Rent, rates and water
Insurance
Light and heat
Telephone and
broadband
Printing, post and
stationery
Miscellaneous expenses
Affiliations and
membership fees
Repairs and maintenance
Computer and IT costs
Bank charges
Professional fees
Accountancy charges		 2021
2020
Staff
Premises Accountancy
Total
Total
costs
expenses
charges
activities
activities
£
£
£
£
£
16,069
-
-
16,069
15,610
366
-
-
366
432
414
-
-
414
401
-
14,400
-
14,400
15,660
-
3,245
-
3,245
1,731
-
4,933
-
4,933
3,921
-
2,567
-
2,567
2,410
-
848
-
848
1,703
-
103
-
103
1,764
-
430
-
430
715
-
3,405
-
3,405
4,123
-
1,049
-
1,049
1,361
-
112
-
112
579
-
5,858
-
5,858
3,994
-
-
1,350
1,350
1,338
16,849
36,950
1,350
55,149
55,742

Page 16

continued...

SMILE FOR LIFE CHILDREN'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

10. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Accountancy charges 2021
£
1,350		 2020
£
1,338

11. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

12. STAFF COSTS

STAFF COSTS
Wages and salaries
Social security costs
Other pension costs		 2021
£
102,351
4,509
2,904
109,764		 2020
£
108,065
5,893
2,969
116,927

The charity's key management personnel comprise the Trustees and Chief Executive. The total employee benefits including social security of the key management personnel were £43,483 (2020 - £44,069).

The average monthly number of employees during the year was as follows:

Management
Other		 2021
1
5
6		 2020
1
6
7

No employees received emoluments in excess of £60,000.

continued...

Page 17

SMILE FOR LIFE CHILDREN'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

13.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
117,083
-
Charitable activities
Grant income
19,500
29,760
Other trading activities
85,166
-
Investment income
32
-
Other income
2,952
-
Total
224,733
29,760
EXPENDITURE ON
Raising funds
Raising donations and legacies
17,689
-
Other trading activities
65,284
20,860
82,973
20,860
Charitable activities
Staff costs
62,756
1,081
Premises expenses
37,781
180
Accountancy charges
1,338
-
Activity expenses
34,217
12,242
Training
278
-
Total
219,343
34,363
NET INCOME/(EXPENDITURE)
5,390
(4,603)
RECONCILIATION OF FUNDS
Total funds brought forward
123
10,048
TOTAL FUNDS CARRIED
FORWARD
5,513
5,445		 Total
funds
£
117,083
49,260
85,166
32
2,952
254,493
17,689
86,144
103,833
63,837
37,961
1,338
46,459
278
253,706
787
10,171
10,958

continued...

Page 18

SMILE FOR LIFE CHILDREN'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

14.
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£
COST
At 1 April 2020 and 31 March 2021
442
DEPRECIATION
At 1 April 2020 and 31 March 2021
442
NET BOOK VALUE
At 31 March 2021
-
At 31 March 2020
-
15.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
16.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Social security and other taxes
Accruals and deferred income
17.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
Restricted
funds
funds
£
£
Current assets
111,859
20,528
Current liabilities
(5,841)
-
106,018
20,528		 Computer
equipment
£
997
997
-
-
2021
£
6,593
2021
£
2,589
3,252
5,841
2021
Total
funds
£
132,387
(5,841)
126,546		 Totals
£
1,439
1,439
-
-
2020
£
5,445
2020
£
2,328
2,625
4,953
2020
Total
funds
£
15,911
(4,953)
10,958

continued...

Page 19

SMILE FOR LIFE CHILDREN'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

18. MOVEMENT IN FUNDS

Net
movement
At 1/4/20
in funds
£
£
Unrestricted funds
General fund
5,513
82,644
Designated - Cafe Beam Project
-
10,685
Designated - Core Costs
-
7,176
5,513
100,505
Restricted funds
Equipment
-
1,750
Cafe Beam Costs
-
7,500
Challenge Days
5,445
-
Cafe Beam Chef Salary
-
5,833
5,445
15,083
TOTAL FUNDS
10,958
115,588
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
158,559
Designated - Cafe Beam Project
49,137
Designated - Core Costs
28,500
236,196
Restricted funds
Cafe Beam Co-ordinator
17,500
Equipment
1,750
Cafe Beam Costs
15,000
Cafe Beam Chef Salary
10,000
44,250
TOTAL FUNDS
280,446		 Transfers
between
At
funds
31/3/21
£
£
10,685
98,842
(10,685)
-
-
7,176
-
106,018
-
1,750
-
7,500
-
5,445
-
5,833
-
20,528
-
126,546
Resources
Movement
expended
in funds
£
£
(75,915)
82,644
(38,452)
10,685
(21,324)
7,176
(135,691)
100,505
(17,500)
-
-
1,750
(7,500)
7,500
(4,167)
5,833
(29,167)
15,083
(164,858)
115,588

continued...

Page 20

SMILE FOR LIFE CHILDREN'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

18. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net Transfers
movement between At
At 1/4/19 in funds funds 31/3/20
£ £ £ £
Unrestricted funds
General fund 123 (13,927) 19,317 5,513
Designated - Cafe Beam Project - 19,317 (19,317) -
123 5,390 - 5,513
Restricted funds
Young People's Activities 1,500 (1,500) - -
Cafe Beam Costs 182 (182) - -
Challenge Days 2,788 2,657 - 5,445
Cafe Beam Chef Salary 3,178 (3,178) - -
Keilder Holiday 2,400 (2,400) - -
10,048 (4,603) - 5,445
TOTAL FUNDS 10,171 787 - 10,958

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Designated - Cafe Beam Project
Designated - Cafe Beam Apprentice
Designated - Core Costs
Restricted funds
Cafe Beam Co-ordinator
Young People's Activities
Cafe Beam Costs
Challenge Days
Cafe Beam Chef Salary
Keilder Holiday
TOTAL FUNDS		 Incoming
resources
£
121,632
83,601
1,000
18,500
224,733
17,500
5,000
-
7,260
-
-
29,760
254,493		 Resources
Movement
expended
in funds
£
£
(135,559)
(13,927)
(64,284)
19,317
(1,000)
-
(18,500)
-
(219,343)
5,390
(17,500)
-
(6,500)
(1,500)
(182)
(182)
(4,603)
2,657
(3,178)
(3,178)
(2,400)
(2,400)
(34,363)
(4,603)
(253,706)
787

continued...

Page 21

SMILE FOR LIFE CHILDREN'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

18. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Designated - Cafe Beam Project
Designated - Core Costs
Restricted funds
Young People's Activities
Equipment
Cafe Beam Costs
Challenge Days
Cafe Beam Chef Salary
TOTAL FUNDS		 At 1/4/19
£
123
-
-
123
1,500
-
182
2,788
3,178
7,648
10,171		 Net
movement
in funds
£
68,717
30,002
7,176
105,895
(1,500)
1,750
7,318
2,657
2,655
12,880
116,375		 Transfers
between
funds
£
30,002
(30,002)
-
-
-
-
-
-
-
-
-		 At
31/3/21
£
98,842
-
7,176
106,018
-
1,750
7,500
5,445
5,833
20,528
126,546

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Designated - Cafe Beam Project
Designated - Cafe Beam Apprentice
Designated - Core Costs
Restricted funds
Cafe Beam Co-ordinator
Young People's Activities
Equipment
Cafe Beam Costs
Challenge Days
Cafe Beam Chef Salary
TOTAL FUNDS		 Incoming
resources
£
280,191
132,738
1,000
47,000
460,929
35,000
5,000
1,750
15,000
7,260
10,000
74,010
534,939		 Resources
Movement
expended
in funds
£
£
(211,474)
68,717
(102,736)
30,002
(1,000)
-
(39,824)
7,176
(355,034)
105,895
(35,000)
-
(6,500)
(1,500)
-
1,750
(7,682)
7,318
(4,603)
2,657
(7,345)
2,655
(61,130)
12,880
(418,564)
116,375

continued...

Page 22

SMILE FOR LIFE CHILDREN'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

18. MOVEMENT IN FUNDS - continued

Restricted funds

Café Beam co-ordinator

The Ballinger Charitable Trust is funding the cost of a café co-ordinator post for three years.

Young people's activities

Covid 19 has halted young people's activities in this year.

Café Beam costs

The Edward Gostling and Openwork Foundations provided funding to help with café running costs.

Challenge Days

Three years funding was obtained from Children in Need for a series of six challenges each year commencing 1 June 2017, due to Covid 19 lockdown this has been extended into 2022.

Café Beam chef salary

The Northumberland Children's Trust provided funding towards the salary of a café chef in the new café.

Equipment

The LGA Foundation and Scholefield Trust have provided funding to purchase an ice cream machine and ipads for the café.

Transfers between funds

Transfers between funds comprise management costs and remaining funds on the completion of a project. Unrestricted funds are transferred to cover any funding deficits.

19. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2021.

20. SHARE CAPITAL

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding-up is limited to £1.

Page 23

SMILE FOR LIFE CHILDREN'S CHARITY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Subscription fees
Young people self funded events
Café activity rent
Placements - café
Internship - café
Other trading activities
Fundraising events
Cafe Beam income
Investment income
Deposit account interest
Charitable activities
Grants
Other income
Miscellaneous income
Total incoming resources
EXPENDITURE
Raising donations and legacies
Fundraising
Other trading activities
Purchases
Wages
Social security
Pensions
Licensing
Café support work
Carried forward		 2021
£
81,757
6,789
160
-
-
11,340
1,440
101,486
3,850
10,788
14,638
9
95,138
69,175
280,446
4,564
5,485
46,283
1,860
1,290
349
520
55,787		 2020
£
52,846
8,725
7,981
19,449
2,062
19,780
6,240
117,083
29,647
55,519
85,166
32
49,260
2,952
254,493
17,689
22,323
49,130
2,592
1,368
540
250
76,203

This page does not form part of the statutory financial statements

Page 24

SMILE FOR LIFE CHILDREN'S CHARITY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

Other trading activities
Brought forward
Training
Repairs and equipment
Printing and stationery
Cleaning and sundries
Volunteers expenses
Travel expenses
Professional fees
Light and heat
Charitable activities
Wages
Social security
Pensions
PR and marketing
Travel and subsistence
Challenge days
Activities for young people
Young people self funded events
Training and development
Equipment
Support costs
Management
Wages
Social security
Pensions
Rent, rates and water
Insurance
Light and heat
Telephone and broadband
Printing, post and stationery
Miscellaneous expenses
Affiliations and membership fees
Repairs and maintenance
Computer and IT costs
Bank charges
Professional fees		 2021
£
55,787
153
2,533
343
929
43
223
108
-
60,119
39,999
2,283
1,200
33
44
-
1,284
-
183
-
45,026
16,069
366
414
14,400
3,245
4,933
2,567
848
103
430
3,405
1,049
112
5,858
53,799		 2020
£
76,203
180
5,416
463
1,751
266
436
958
471
86,144
43,325
2,869
1,200
6,862
1,273
4,034
12,358
20,834
278
1,098
94,131
15,610
432
401
15,660
1,731
3,921
2,410
1,703
1,764
715
4,123
1,361
579
3,994
54,404

This page does not form part of the statutory financial statements

Page 25

SMILE FOR LIFE CHILDREN'S CHARITY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

Management
Governance costs
Accountancy charges
Total resources expended
Net income		 2021
£
1,350
164,858
115,588		 2020
£
1,338
253,706
787

This page does not form part of the statutory financial statements

Page 26