## **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.
Page 1
**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.
Page 2
## **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.
Page 3
**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.
Page 4
**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
Page 5
**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
Page 6
## **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:
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: 5 December 2022
Page 7
**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
Page 8
## **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
- (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 9
**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
Page 10
**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.
continued...
Page 11
**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|
|---|---|---|---|---|
||||||
||||||
||||||
||||||
continued...
Page 12
**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||
|---|---|
continued...
Page 13
**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|
|---|---|
|||
continued...
Page 14
**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
-|
|---|---|---|
Page 15
continued...
**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|
|---|---|
Page 16
continued...
**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|
continued...
Page 17
**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|
|---|---|---|
||||
continued...
Page 18
**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|
|---|---|---|---|---|
continued...
Page 19
**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...
Page 20
**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...
Page 21
**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...
Page 22
**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.
Page 23
**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
Page 24
**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
Page 25
**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