REPORT OF THE DIRECTORS AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
FOR
SMILE FOR LIFE CHILDREN'S CHARITY
SMILE FOR LIFE CHILDREN'S CHARITY
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
| Page | |
|---|---|
| Report of the Trustees | 1 to 6 |
| Independent Examiner's Report | 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 to 10 |
| Notes to the Financial Statements | 11 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 2022
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 2022. 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 Northeast 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.
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SMILE FOR LIFE CHILDREN'S CHARITY
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022
ACHIEVEMENT AND PERFORMANCE Charitable activities
Our charity has evolved and grown greatly during the 14 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 is clear that there is a long-term problem when disabled youngsters prepare to leave education and there is a significant lack of opportunities and support to help these youngsters as they move into adulthood and indeed employment. This is due to many factors; lack of awareness and understanding amongst employers, lack of support for young people during their transition from education, very few opportunities to gain work experience and confidence for youngsters with additional needs and the lack of suitable roles available in the local jobs market. As a direct result of this need, 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. Café Beam has grown considerably over the last eight years and we now work with more than 30 educational partners and many parents and carers, who are passionate about their youngsters reaching their full potential. This has resulted in hundreds of youngsters enjoy a meaningful work placement in Café Beam and on our allotment in South Gosforth, which we obtained in 2020.
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, The increase in confidence of so many youngsters is almost tangible as they become motivated to travel independently, look after their uniform and take responsibility to arrive for work on time to carry out their role in a professional manner. Social isolation has been reduced for these youngsters as they enjoy consistent interaction with others which in turn has huge benefits on mental health.
Our youngsters showed great resilience in their return to Café Beam following Covid and all the activities they took part in pre pandemic. Their determination and positive attitude enabled our Café to thrive as their confidence built and skills were refreshed with the help of our staff and volunteers. Our local community proved extremely supportive as they returned to the café in their droves, helping to drive income into the charity but most importantly helping our youngsters to reconnect with the people around them.
In November of this year were delighted to award an apprenticeship opportunity to our wonderful Chef James. James who is 19 years old and has autism, has been working with us on a placement since January 2020 and has excelled in the kitchen as he shadowed our Head Chef Kate. Approaching a crossroads in his life, James needed to start working and earning money but found it very difficult to secure a role with the additional support he needed. With the help of the Badur Foundation we were delighted to offer James the chance to take on a Level 3 Apprenticeship in Hospitality Management in our very own Café Beam kitchen, which he was thrilled to begin in November 2021!
We'd like to thank our generous funders; Garfield Weston, The Gosling Foundation Clifford Chance Foundation, Northumberland Children's Trust, The Community Foundation Tyne & Wear, LGA Foundation, The Badur Foundation, along with many individual fundraisers and supporters, for helping Café Beam to thrive in our community, providing essential work placements and opportunities to over 100 youngsters with disabilities this year alone.
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SMILE FOR LIFE CHILDREN'S CHARITY
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022
Café Beam has become a very public face of Smile For Life, but our core activities also remain equally important. Following the pandemic of 2020/21, we were delighted to restart our activities and services which benefit the youngsters we work with, as we reopened our weekly clubs and recommenced our regular Challenge Days.
Our Tuesday Youth Club saw youngsters begin to socialise face to face once again. We arranged many new and exciting activities, both engaging and creative and we reconnected with Newcastle United Foundation as they brought a programme of sports activities to the club each week. It was very apparent that the physical and mental health of some attendees had deteriorated significantly during lockdown, due to increased isolation and lack of physical exercise. The programme created for Tuesday Club was set to target these areas which it did so very effectively throughout the year, with reports of healthy weight loss and happier youngsters from both parents and carers.
To further enhance the health and fitness aspect of our support to youngsters with disabilities we embarked upon a summer of sports activities and challenges where the youngsters trained each week, with the aim of taking part in our very own Paralympic Games. With a professional personal trainer and a team of volunteers, 25 youngsters with a variety of disabilities and learning difficulties, worked hard to improve their fitness levels, co-ordination, team working skills and communication, to compete in events such as the tug of war, relay race, long jump, rounders and bowls. The result was a wonderful celebratory event which attracted media from far and wide, as they filmed the youngsters taking part in their own games alongside the official Paralympic Games in Tokyo. The event boosted the confidence of all involved, improved their skills and sportsmanship as well as raising awareness of disability and ability in our own community.
November saw the return of our annual residential weekend to Broomley Grange for more than 30 youngsters. The weekend is aimed at challenging young people both emotionally, as they leave parents and carers behind, and physically, as they take on activities such as zip slide, tree trekking and archery. Travelling by coach to this woodland outdoor centre, saw huge personal challenges for some youngsters, feelings of panic and insecurity, facing feelings they have never experienced before as they leave their parents and carers. With the support of our trained staff and volunteers all the young people successfully completed the challenge weekend, forming new friendships and strengthening existing ones - the support they show to each other is amazing as they celebrate each other's achievements and encourage each other through tough times.
All of these activities were made possible by the support from Children in Need.
Our Trustees were delighted to continue our Grants programme this year, providing support for individual children in our region who could greatly benefit from specialist equipment, short breaks, wonderful experiences or help to make their homes and garden accessible.
One such case was a garden makeover for a wonderful young lady, Robyn. Dealing with complex disabilities and health conditions on a daily basis, 16 year old Robyn had endured many months of shielding during the pandemic, with devastating effects on her mental and physical wellbeing. Her mum, Michelle, contacted us desperate for help to make their garden accessible for Robyn so that she could enjoy fresh air and open space with her family after being confined to their home for so long. We were delighted to work with teams from The Valuations Office, Womble Bond Dickinson, Sir Robert McAlpine and Balfour Beatty, to clear this huge and badly overgrown garden, create a decked area and lay a new lawn for Robyn to enjoy and which was safe and level. The results were amazing and her everyday life has been transformed as she enjoys activities in her garden and spending time with family and friends.
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SMILE FOR LIFE CHILDREN'S CHARITY
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022
Our plans for the coming year are bigger and better than ever as our fundraising events and challenges begin again in full! We have our annual Variety Show planned with our patron, Danny Adams, our Smile Ball will be back along with Great North Runners, Castle and Coast cyclists and the return of our famous Tea and Togs event!
We aim to review the progress of every youngster on work placement with us and update their personal training plans. Our volunteers will receive enhanced training to provide even more skilled and targeted support. Our allotment will 'grow' to provide regular work placements to even more youngsters with an interest in the great outdoors and will produce a vibrant crop of produce to use in our café kitchen.
This year has been about securing foundations - ensuring the financial security of our wonderful charity is robust as we emerge from the biggest global crisis we have all seen in our lifetimes. It has been about nurturing and supporting our youngsters as they come to terms with a new 'normal' and rebuild their lives following such turmoil, and it's about reaching out to youngsters in need of support in so many different ways, across our wonderful region.
Thanks you to everyone who has helped us achieve such amazing things in such a difficult year.
FINANCIAL REVIEW
Principal funding sources
Our regular donors continue to provide a good regular income stream and, emerging from the global pandemic, we can see an encouraging growth in income from events and activities we host and 'in aid of' events. We have secured valuable corporate partners including Malone & Sons, Womble Bond Dickinson and Stripe Homes. As part of our financial strategy, focus has remained on engaging with funders and our income from Trusts and Foundations has remained strong this year. 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.
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SMILE FOR LIFE CHILDREN'S CHARITY
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022
STRUCTURE, GOVERNANCE AND MANAGEMENT
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.
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 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
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SMILE FOR LIFE CHILDREN'S CHARITY
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022
REFERENCE AND ADMINISTRATIVE DETAILS Bankers
Barclays Bank plc Front Street Prudhoe Northumberland NE42 5PU
Approved by order of the board of trustees on 29 November 2022 and signed on its behalf by:
................................................................. Mrs M Gledson - Trustee
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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 2022.
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:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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: 5 December 2022
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SMILE FOR LIFE CHILDREN'S CHARITY
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 118,282 Charitable activities Grant income 10,667 Other trading activities 3 102,091 Investment income 4 4 Other income 10,726 Total 241,770 EXPENDITURE ON Raising funds Raising donations and legacies 6 23,861 Other trading activities 7 81,341 105,202 Charitable activities 8 Staff costs 63,041 Premises expenses 43,569 Grants payable 4,647 Accountancy charges 1,356 Activity expenses 11,586 Training 458 Total 229,859 NET INCOME/(EXPENDITURE) 11,911 Transfers between funds 19 6,396 Net movement in funds 18,307 RECONCILIATION OF FUNDS Total funds brought forward 106,018 TOTAL FUNDS CARRIED FORWARD 124,325 |
Restricted funds £ - 40,432 - - - 40,432 - 29,857 29,857 5,580 945 - - 8,121 616 45,119 (4,687) (6,396) (11,083) 20,528 9,445 |
2022 Total funds £ 118,282 51,099 102,091 4 10,726 282,202 23,861 111,198 135,059 68,621 44,514 4,647 1,356 19,707 1,074 274,978 7,224 - 7,224 126,546 133,770 |
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 - 115,588 10,958 126,546 |
|---|---|---|---|
The notes form part of these financial statements
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SMILE FOR LIFE CHILDREN'S CHARITY
BALANCE SHEET 31 MARCH 2022
| Notes FIXED ASSETS Tangible assets 15 CURRENT ASSETS Debtors 16 Cash at bank and in hand CREDITORS Amounts falling due within one year 17 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 19 Unrestricted funds Restricted funds TOTAL FUNDS |
2022 £ 5,117 8,736 130,137 138,873 (10,220) 128,653 133,770 133,770 124,325 9,445 133,770 |
2021 £ - 6,593 125,794 132,387 (5,841) 126,546 126,546 126,546 106,018 20,528 126,546 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(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
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SMILE FOR LIFE CHILDREN'S CHARITY
BALANCE SHEET - continued 31 MARCH 2022
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 29 November 2022 and were signed on its behalf by:
............................................. Mrs M Gledson - Trustee
The notes form part of these financial statements
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SMILE FOR LIFE CHILDREN'S CHARITY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
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.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
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.
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SMILE FOR LIFE CHILDREN'S CHARITY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
| 2. DONATIONS AND LEGACIES Donations Gift aid Subscription fees 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: Ballinger Charitable Trust Scholefield Trust Community Foundation Northumberland Children's Trust Sir James Knott Trust Children in Need Newcastle City Council The Edward Gostling Foundation Garfield Weston Foundation LGA Foundation Openwork Foundation The Badur Foundation Carried forward |
2022 £ 80,933 6,164 - 31,185 - 118,282 2022 £ 42,837 59,254 102,091 2022 £ 4 2022 £ 51,099 2022 £ - - 19,000 - - 1,815 10,667 - - 50 - 10,000 41,532 |
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 - 22,388 5,000 20,000 1,000 10,000 - 95,138 |
||
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SMILE FOR LIFE CHILDREN'S CHARITY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
| 5. INCOME FROM CHARITABLE ACTIVITIES - continued Brought forward Education and Skills Funding Agency Employers Incentives - IPS Apprentices Newcastle Youth Fund Newcastle Access Fund Clifford Chance Foundation NE Youth Fund 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 |
|
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SMILE FOR LIFE CHILDREN'S CHARITY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
8. CHARITABLE ACTIVITIES COSTS
| Grant funding of activities Support Direct (see note costs (see Costs 9) note 10) £ £ £ Staff costs 52,942 - 15,679 Premises expenses - - 44,514 Grants payable - 4,647 - Accountancy charges - - 1,356 Activity expenses 19,707 - - Training 1,074 - - 73,723 4,647 61,549 9. GRANTS PAYABLE 2022 £ Grants payable 4,647 The total grants paid to individuals during the year was as follows: 2022 £ To enhance the lives of disabled and disadvantaged individuals 4,647 10. SUPPORT COSTS Governance Management costs £ £ Staff costs 15,679 - Premises expenses 44,514 - Accountancy charges - 1,356 60,193 1,356 |
Totals £ 68,621 44,514 4,647 1,356 19,707 1,074 139,919 2021 £ - 2021 £ - Totals £ 15,679 44,514 1,356 61,549 |
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SMILE FOR LIFE CHILDREN'S CHARITY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
10. SUPPORT COSTS - continued
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 Depreciation of tangible and heritage assets Accountancy charges |
Staff costs £ 15,576 - 103 - - - - - - - - - - - - - 15,679 |
Premises Accountancy expenses charges £ £ - - - - - - 15,888 - 2,856 - 5,158 - 2,066 - 1,624 - 359 - 936 - 4,245 - 2,775 - 247 - 7,081 - 1,279 - - 1,356 44,514 1,356 |
2022 Total activities £ 15,576 - 103 15,888 2,856 5,158 2,066 1,624 359 936 4,245 2,775 247 7,081 1,279 1,356 61,549 |
2021 Total activities £ 16,069 366 414 14,400 3,245 4,933 2,567 848 103 430 3,405 1,049 112 5,858 - 1,350 55,149 |
|---|---|---|---|---|
11. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| Accountancy charges Depreciation - owned assets |
2022 £ 1,356 1,279 |
2021 £ 1,350 - |
|---|---|---|
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SMILE FOR LIFE CHILDREN'S CHARITY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
12. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.
13. STAFF COSTS
| Wages and salaries Social security costs Other pension costs |
2022 £ 124,816 5,654 2,839 133,309 |
2021 £ 102,351 4,509 2,904 109,764 |
|---|---|---|
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 £44,943 (2021 - £43,483).
The average monthly number of employees during the year was as follows:
| 2022 Management 1 Other 5 6 No employees received emoluments in excess of £60,000. 14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted funds funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 101,486 - Charitable activities Grant income 50,888 44,250 Other trading activities 14,638 - Investment income 9 - Other income 69,175 - Total 236,196 44,250 |
2021 1 5 6 Total funds £ 101,486 95,138 14,638 9 69,175 280,446 |
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SMILE FOR LIFE CHILDREN'S CHARITY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
| 14. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| funds | funds | funds | ||
| £ | £ | £ | ||
| EXPENDITURE ON | ||||
| Raising funds | ||||
| Raising donations and legacies | 4,564 | - | 4,564 | |
| Other trading activities | 38,452 | 21,667 | 60,119 | |
| 43,016 | 21,667 | 64,683 | ||
| Charitable activities | ||||
| Staff costs | 60,331 | - | 60,331 | |
| Premises expenses | 29,450 | 7,500 | 36,950 | |
| Accountancy charges | 1,350 | - | 1,350 | |
| Activity expenses | 1,361 | - | 1,361 | |
| Training | 183 | - | 183 | |
| Total | 135,691 | 29,167 | 164,858 | |
| NET INCOME | 100,505 | 15,083 | 115,588 | |
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 5,513 | 5,445 | 10,958 | |
| TOTAL FUNDS CARRIED | ||||
| FORWARD | 106,018 | 20,528 | 126,546 |
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SMILE FOR LIFE CHILDREN'S CHARITY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
15. TANGIBLE FIXED ASSETS
| Fixtures and Computer fittings equipment £ £ COST At 1 April 2021 442 997 Additions 6,396 - At 31 March 2022 6,838 997 DEPRECIATION At 1 April 2021 442 997 Charge for year 1,279 - At 31 March 2022 1,721 997 NET BOOK VALUE At 31 March 2022 5,117 - At 31 March 2021 - - 16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 £ Trade debtors 2,951 Other debtors 5,785 8,736 17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 £ Trade creditors 1,977 Social security and other taxes 2,487 Accruals and deferred income 5,756 10,220 |
Totals £ 1,439 6,396 7,835 1,439 1,279 2,718 5,117 - 2021 £ - 6,593 6,593 2021 £ - 2,589 3,252 5,841 |
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SMILE FOR LIFE CHILDREN'S CHARITY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
18. ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Unrestricted funds £ Fixed assets 5,117 Current assets 129,428 Current liabilities (10,220) 124,325 |
Restricted funds £ - 9,445 - 9,445 |
2022 Total funds £ 5,117 138,873 (10,220) 133,770 |
2021 Total funds £ - 132,387 (5,841) 126,546 |
|---|---|---|---|
19. MOVEMENT IN FUNDS
| Unrestricted funds General fund Designated - Cafe Beam Project Designated - Core Costs Restricted funds Equipment Cafe Beam Costs Challenge Days Cafe Beam Chef Salary Allotment Cafe Apprentice TOTAL FUNDS |
At 1/4/21 £ 98,842 - 7,176 106,018 1,750 7,500 5,445 5,833 - - 20,528 126,546 |
Net movement in funds £ 9,989 9,098 (7,176) 11,911 5,250 (7,500) (5,445) (5,833) 635 8,206 (4,687) 7,224 |
Transfers between funds £ 15,494 (9,098) - 6,396 (6,396) - - - - - (6,396) - |
At 31/3/22 £ 124,325 - - 124,325 604 - - - 635 8,206 9,445 133,770 |
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SMILE FOR LIFE CHILDREN'S CHARITY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
19. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are 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 Allotment Cafe Apprentice Office Apprentice TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Designated - Cafe Beam Project Designated - Core Costs Restricted funds Equipment Cafe Beam Costs Challenge Days Cafe Beam Chef Salary TOTAL FUNDS |
At 1/4/20 £ 5,513 - - 5,513 - - 5,445 - 5,445 10,958 |
Incoming resources £ 148,831 90,439 2,500 241,770 450 7,000 13,167 1,815 - 5,000 11,500 1,500 40,432 282,202 Net movement in funds £ 82,644 10,685 7,176 100,505 1,750 7,500 - 5,833 15,083 115,588 |
Resources Movement expended in funds £ £ (138,842) 9,989 (81,341) 9,098 (9,676) (7,176) (229,859) 11,911 (450) - (1,750) 5,250 (20,667) (7,500) (7,260) (5,445) (5,833) (5,833) (4,365) 635 (3,294) 8,206 (1,500) - (45,119) (4,687) (274,978) 7,224 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 |
|---|---|---|---|
continued...
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SMILE FOR LIFE CHILDREN'S CHARITY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
19. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Designated - Cafe Beam Project Designated - Core Costs Restricted funds Cafe Beam Co-ordinator Equipment Cafe Beam Costs Cafe Beam Chef Salary TOTAL FUNDS |
Incoming resources £ 158,559 49,137 28,500 236,196 17,500 1,750 15,000 10,000 44,250 280,446 |
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 |
|---|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Designated - Cafe Beam Project Restricted funds Equipment Challenge Days Allotment Cafe Apprentice TOTAL FUNDS |
At 1/4/20 £ 5,513 - 5,513 - 5,445 - - 5,445 10,958 |
Net movement in funds £ 92,633 19,783 112,416 7,000 (5,445) 635 8,206 10,396 122,812 |
Transfers between funds £ 26,179 (19,783) 6,396 (6,396) - - - (6,396) - |
At 31/3/22 £ 124,325 - 124,325 604 - 635 8,206 9,445 133,770 |
|---|---|---|---|---|
continued...
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SMILE FOR LIFE CHILDREN'S CHARITY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
19. MOVEMENT IN FUNDS - continued
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 - Core Costs Restricted funds Cafe Beam Co-ordinator Young People's Activities Equipment Cafe Beam Costs Challenge Days Cafe Beam Chef Salary Allotment Cafe Apprentice Office Apprentice TOTAL FUNDS Restricted funds |
Incoming resources £ 307,390 139,576 31,000 477,966 17,500 450 8,750 28,167 1,815 10,000 5,000 11,500 1,500 84,682 562,648 |
Resources Movement expended in funds £ £ (214,757) 92,633 (119,793) 19,783 (31,000) - (365,550) 112,416 (17,500) - (450) - (1,750) 7,000 (28,167) - (7,260) (5,445) (10,000) - (4,365) 635 (3,294) 8,206 (1,500) - (74,286) 10,396 (439,836) 122,812 |
|---|---|---|
Young people's activities
The NE Youth Fund provided a grant of £400 towards a Young Leaders Social Action Project and the LGA Foundation donated £50 for a Poster Competition.
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 the project was extended into 2022 and in March 22 the first quarter of an extension grant for one year was received.
Café Beam costs
The Community Foundation and Newcastle City Councils Youth Fund provided funding to help with café running costs and work experience.
Café Beam Apprenticeship
The Badur Foundation funded a chef apprenticeship for the Café Beam and an application was successful to the Education and Skills Funding Agency.
Café Beam chef salary
The Northumberland Children's Trust provided funding towards the salary of a café chef in the new café.
continued...
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SMILE FOR LIFE CHILDREN'S CHARITY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
19. MOVEMENT IN FUNDS - continued
Office apprentice
An office support grant was supplied by the Employers Incentives IPS Apprenticeship towards training an apprentice.
Allotment
The Community Foundation provided funding for work placements for disabled people in the allotment and the Newcastle Access Fund provided a grant towards running costs.
Equipment
The LGA Foundation and Scholefield Trust have provided funding to purchase an ice cream machine and ipads for the café. Community Foundation and The Clifford Chance Foundation funded the purchase of a Barista Coffee Machine and uniforms.
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.
20. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2022.
21. 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.
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SMILE FOR LIFE CHILDREN'S CHARITY
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022
| INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid Subscription fees 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 Training Repairs and equipment Carried forward |
2022 £ 80,933 6,164 - 31,185 - 118,282 42,837 59,254 102,091 4 51,099 10,726 282,202 23,861 30,602 60,064 3,123 1,501 327 - 19 8,724 104,360 |
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 1,290 349 520 153 2,533 58,473 |
|---|---|---|
This page does not form part of the statutory financial statements
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SMILE FOR LIFE CHILDREN'S CHARITY
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022
| Other trading activities Brought forward Printing and stationery Cleaning and sundries Volunteers expenses Travel expenses Professional fees Charitable activities Wages Social security Pensions PR and marketing Travel and subsistence Challenge days Activities for young people Training and development Volunteer expenses Grants to individuals 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 Fixtures and fittings Governance costs Accountancy charges |
2022 £ 104,360 555 5,477 365 - 441 111,198 49,176 2,531 1,235 2,220 278 887 15,971 1,074 351 4,647 78,370 15,576 - 103 15,888 2,856 5,158 2,066 1,624 359 936 4,245 2,775 247 7,081 1,279 60,193 1,356 |
2021 £ 58,473 343 929 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 1,350 |
|---|---|---|
This page does not form part of the statutory financial statements
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SMILE FOR LIFE CHILDREN'S CHARITY
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022
| DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022 |
||
|---|---|---|
| Total resources expended Net income |
2022 £ 274,978 7,224 |
2021 £ |
| 164,858 | ||
| 115,588 |
This page does not form part of the statutory financial statements
Page 26