**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 - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. 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