## **REPORT OF THE DIRECTORS AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
**FOR**
**SMILE FOR LIFE CHILDREN'S CHARITY**
**SMILE FOR LIFE CHILDREN'S CHARITY**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
||**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 2023**
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 2023. 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 2023**
## **ACHIEVEMENT AND PERFORMANCE Charitable activities**
Our charity has evolved and grown greatly during the 14 years since it was established. Our trustees and CEO 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 nine 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 enjoying 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. Every young person on work placement is supported by trained staff and volunteers. Volunteers are fundamental to the success of Café Beam and indeed the development of the youngster they support - the relationship is one of trust, understanding and support as they train youngsters in all elements of their café role. In addition to this, our volunteers bring a wealth of experience and knowledge from a range of careers and roles in the community. 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, often leading to paid employment following completion of their placement. Social isolation has been reduced for these youngsters as they enjoy consistent interaction with others which in turn has huge benefits on mental health.
We would like to thank Newcastle Youth Fund for their generous support for Café Beam.
December 2022 saw a fantastic conclusion for one of our young people as he successfully completed his apprenticeship in Level 2 Food and Beverage Service. Josh, who is autistic, has now become a permanent member of staff within our team and is excelling in his role as Café Supervisor, an opportunity which has changed the course of his life.
Chef James, who is 20 years old and has autism, has been working on his level 3 Hospitality Supervisor apprenticeship and is due to complete this in September 2023. James is passionate about sharing his story and the struggles he has experienced over the years and has recently started to speak at events such as the Smile Ball, to raise awareness and of course, to inspire his peers. Both Josh and James have become brilliant role models for others as they enjoy their work placement within Café Beam and demonstrate perfectly how, with the right support in place, disabilities can be overcome and dreams can be achieved.
Page 2
## **SMILE FOR LIFE CHILDREN'S CHARITY**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
Following the success and raised profile of Café Beam, in March 2022 we were approached by another North East Charity, Ouseburn Farm, to discuss the possibility of opening a second Café Beam within their premises. The aims of Ouseburn Farm are very much aligned with ours, as they support adults with disabilities to grow and develop and enjoy meaningful activities; working with animals, gardening or in their retail gift shop. Their beautiful café space was sitting idle as the farm team had neither the time, experience or capacity to run it effectively. The Farm Manager and trustees were very familiar with Café Beam and could see great potential for a successful collaboration. Work began immediately to ascertain if this would be a viable proposition, gathering essential legal and financial advice and working between the two boards of trustees to ensure we were working towards the aims and objectives of both charities. Almost a year later in March 2023 we were delighted to open the doors of our collaborative project, Café Beam @ Ouseburn Farm! Creating 42 new work placement opportunities for youngsters with disabilities or learning difficulties, 24 volunteer positions, 2 new paid positions for young people with learning difficulties and to showcase our amazing new venue into which we will grow and demonstrating to visitors the brilliant skills and personalities of so many youngsters in our region. Working alongside the Farm team will also provide inspiration and motivation for our young people to embark upon placements within a different environment upon leaving Café Beam and which will develop a very different skill set - enhancing their knowledge and experiences as they move into adulthood.
We would like to say a special thank you to the funders who supported us in establishing Café Beam @ Ouseburn Farm - Ballinger Trust, Badur Foundation, LGA Foundation, St James Place Foundation, and to our professional advisors, Hugh Welch of Muckle LLP and Mark Hetherington of UNW LLP who so generously guided us through the legal and financial decisions we faced.
This year we have also established and grown our other core activities.
Our Tuesday Youth Club has seen an increase in regular participants, providing a safe and welcoming environment for many youngsters with social anxiety and learning difficulties and has successfully helped them to integrate with our group and form friendships, often for the first time in their lives. Parents have reported a huge improvement in mental health and motivation through attending the club and the day trips associated with it. Our successful partnership with the Newcastle United Foundation means we can also build upon inclusivity and teamworking in our active session, and help youngsters see and feel improvements in physical and emotional health.
Our annual residential activity weekend was held at Dukeshouse Wood in Hexham Northumberland. 28 youngsters enjoyed a fully supported weekend of challenges such as climbing, bushcraft, archery and rocket making - establishing new friendships and enjoying fun, social time together as they performed in 'Dukeshouse Wood's Got Talent!'
The feedback from parents and carers continues to provide an honest and meaningful insight into the value of our trips:
"*Suzanne feels comfortable, safe and supported; she has grown and developed her confidence and independence by working in the café on a Saturday, by attending social events as well as trips away. The last trip exemplifies her growth as a young adult. When staying at Dukeshouse Wood in November last year, she was so happy and settled. She would normally text us that she missed all the family and would want to come home. What a difference this time. She was so sad to leave and come home and had such a brilliant and fun time away. She can't wait to go to Morocco. Suzanne normally is so reluctant to leave home and her family. Her newfound sense of adventure has only been nurtured through all the work and support the Smile for Life charity has given her, along with an opportunity to mix and develop friendships with an amazing group of young people."
(*name changed)
Page 3
**SMILE FOR LIFE CHILDREN'S CHARITY**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
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.
All of our activities are made possible by the generous support of so many; funders who we have mentioned in our report, but also individuals who take part in many fundraising challenges, this year saw our biggest income from the Great North Run at nearly £17000! Our joint Castle to Castle cycle challenge with Recyke-Y-Bike raised a further £3500 for each charity, perfectly demonstrating how two organisations can work brilliantly together to achieve greater success.
Our Smile For a Night Variety Show took place in September hosted by our hilarious patron Danny Adams and showcased some of the brilliant talent from across our region. Our young people, supported by volunteers from Rotary Tyneside, gained invaluable experience of working backstage and front of house welcoming and directing guests and raising over £7000 to support our work!
Our plans for the coming year very much include the development of CafeBeam @ Ouseburn Farm. Establishing our new staff and volunteer team and recruiting, supporting and developing young people into supported work placements will be crucial to its success and their experience.
Our key events are planned throughout the year ahead and our biggest International Challenge will take place in May to Morocco, when 21 young people will step completely outside of their comfort zones to trek across the High Atlas Mountains!
We are passionate about reaching disabled youngsters in our region who simply need an opportunity to grow and we will continue to expand our network of partners in order to reach them and make a difference in their lives.
Thank you to everyone who has helped us achieve such amazing things this year and we look forward to sharing our stories and successes which you will help our youngsters to reach in the coming year.
## **FINANCIAL REVIEW**
## **Principal funding sources**
We have secured valuable corporate partners including Malone & Sons, Womble Bond Dickinson, Muckle LLP and Stripe Property Group. As part of our financial strategy, focus has remained on engaging with funders and our income from Trusts and Foundations has continued to grow this year as strong relationships have been established. 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 4
**SMILE FOR LIFE CHILDREN'S CHARITY**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
## **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 Nigel Coates Jan Welbury Alison Proudfoot
## **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
Approved by order of the board of trustees on 13 December 2023 and signed on its behalf by:
Page 5
**SMILE FOR LIFE CHILDREN'S CHARITY**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
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 2023.
## **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 member of the 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
The Institute of Chartered Accountants in England and Wales
Read, Milburn & Co North Shields
14 December 2023
Page 7
**SMILE FOR LIFE CHILDREN'S CHARITY**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023**
|Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
94,379
**Charitable activities**
5
Grant income
69,707
Charitable activities
40,641
Other trading activities
3
154,263
Investment income
4
222
Other income
-
**Total**
359,212
**EXPENDITURE ON**
**Raising funds**
Raising donations and legacies
6
36,040
Other trading activities
7
144,558
180,598
**Charitable activities**
8
Staff costs
73,475
Premises expenses
47,428
Grants payable
7,483
Accountancy charges
1,374
Activity expenditure
43,736
Training
1,319
**Total**
355,413
**NET INCOME/(EXPENDITURE)**
3,799
**Transfers between funds**
19
(16)
**Net movement in funds**
3,783
**RECONCILIATION OF FUNDS**
Total funds brought forward
124,325
**TOTAL FUNDS CARRIED FORWARD**
128,108|Restricted
funds
£
-
15,970
-
-
-
-
15,970
-
10,509
10,509
3,000
-
-
-
8,363
-
21,872
(5,902)
16
(5,886)
9,445
3,559|2023
Total
funds
£
94,379
85,677
40,641
154,263
222
-
375,182
36,040
155,067
191,107
76,475
47,428
7,483
1,374
52,099
1,319
377,285
(2,103)
-
(2,103)
133,770
131,667|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|
|---|---|---|---|
The notes form part of these financial statements
Page 8
## **SMILE FOR LIFE CHILDREN'S CHARITY**
## **BALANCE SHEET 31 MARCH 2023**
|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**|2023
£
3,838
20,328
133,014
153,342
(25,513)
127,829
131,667
131,667
128,108
3,559
131,667|2022
£
5,117
8,736
130,137
138,873
(10,220)
128,653
133,770
133,770
124,325
9,445
133,770|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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 2023**
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 13 December 2023 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 2023**
## **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.
The presentation currency of the financial statements is the Pound Sterling (£) rounded to the nearest £.
## **Going Concern**
The financial statements are prepared on the going concern basis. In the opinion of trustees, no material uncertainties exist about the charity's ability to continue.
## **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.
continued...
Page 11
**SMILE FOR LIFE CHILDREN'S CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **1. ACCOUNTING POLICIES - continued**
## **Fund accounting**
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.
## **2. DONATIONS AND LEGACIES**
|Donations
Gift aid
Placements - café
**3.**
**OTHER TRADING ACTIVITIES**
Fundraising events
Cafe Beam income
**4.**
**INVESTMENT INCOME**
Deposit account interest|2023
£
60,216
583
33,580
94,379
2023
£
54,659
99,604
154,263
2023
£
222|2022
£
80,933
6,164
31,185
118,282
2022
£
42,837
59,254
102,091
2022
£
4|
|---|---|---|
||||
continued...
Page 12
**SMILE FOR LIFE CHILDREN'S CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
|**5.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Grants
Grant income
Charitable activities
Charitable activities
Grants received, included in the above, are as follows:
The Joicey Trust
Scholefield Trust
Community Foundation
Northumberland Children's Trust
Children in Need
Hadrian Trust
Newcastle City Council
The Edward Gostling Foundation
Garfield Weston Foundation
LGA Foundation
The Badur Foundation
Education and Skills Funding Agency
Employers Incentives - IPS Apprentices
Newcastle Youth Fund
Newcastle Access Fund
Clifford Chance Foundation
NE Youth Fund
Vonne
Connected Voice
Neighbourly Foundation-Sainsburys
**6.**
**RAISING DONATIONS AND LEGACIES**
Fundraising|2023
£
85,677
40,641
126,318
2023
£
3,300
760
9,994
5,000
8,010
1,000
13,103
5,000
20,000
6,500
4,810
3,000
-
-
-
-
400
1,200
3,100
500
85,677
2023
£
36,040||2022
£
51,099
-
51,099
2022
£
-
-
19,000
-
1,815
-
10,667
-
-
50
10,000
1,500
1,500
3,167
1,000
2,000
400
-
-
-
51,099
2022
£
23,861|
|---|---|---|---|
|||||
|||||
continued...
Page 13
**SMILE FOR LIFE CHILDREN'S CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **7. OTHER TRADING ACTIVITIES**
|**OTHER TRADING ACTIVITIES**|||
|---|---|---|
|Purchases
Staff costs
Licensing
Training
Repairs and equipment
Printing and stationery
Cleaning and sundries
Volunteers expenses
Professional fees
Café set-up costs|2023
£
50,087
78,115
491
168
10,706
745
2,260
200
524
11,771
155,067|2022
£
30,602
64,688
327
19
8,724
555
5,477
365
441
-|
|||111,198|
## **8. CHARITABLE ACTIVITIES COSTS**
|Grant
funding of
activities
Direct
(see note
Costs
9)
£
£
Staff costs
48,722
-
Premises expenses
-
-
Grants payable
-
7,483
Accountancy charges
-
-
Activity expenditure
52,099
-
Training
1,319
-
102,140
7,483
**9.**
**GRANTS PAYABLE**
Grants payable
The total grants paid to individuals during the year was as follows:
To enhance the lives of disabled and disadvantaged individuals|Support
costs (see
note 10)
£
27,753
47,428
-
1,374
-
-
76,555
2023
£
7,483
2023
£
7,483|Totals
£
76,475
47,428
7,483
1,374
52,099
1,319|Totals
£
76,475
47,428
7,483
1,374
52,099
1,319|
|---|---|---|---|
|||186,178||
||||2022
£
4,647|
||||2022
£
4,647|
continued...
Page 14
**SMILE FOR LIFE CHILDREN'S CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **10. SUPPORT COSTS**
|**SUPPORT COSTS**||||
|---|---|---|---|
|||Governance||
||Management|costs|Totals|
||£|£|£|
|Staff costs|27,753|-|27,753|
|Premises expenses|47,428|-|47,428|
|Accountancy charges|-|1,374|1,374|
||75,181|1,374|76,555|
|Support costs, included in the above, are as follows:||||
|**SUPPORT COSTS**|**SUPPORT COSTS**|**SUPPORT COSTS**|**SUPPORT COSTS**||
|---|---|---|---|---|
|Governance
Management
costs
£
£
Staff costs
27,753
-
Premises expenses
47,428
-
Accountancy charges
-
1,374
75,181
1,374
Support costs, included in the above, are as follows:||||Totals
£
27,753
47,428
1,374
76,555|
|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
£
27,165
98
490
-
-
-
-
-
-
-
-
-
-
-
-
-
27,753|Premises Accountancy
expenses
charges
£
£
-
-
-
-
-
-
16,203
-
2,874
-
5,900
-
1,962
-
2,091
-
193
-
602
-
3,957
-
2,045
-
525
-
9,797
-
1,279
-
-
1,374
47,428
1,374|2023
Total
activities
£
27,165
98
490
16,203
2,874
5,900
1,962
2,091
193
602
3,957
2,045
525
9,797
1,279
1,374
76,555|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|
Page 15
continued...
**SMILE FOR LIFE CHILDREN'S CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **11. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
|Accountancy charges
Depreciation - owned assets|2023
£
1,374
1,279|2022
£
1,356
1,279|
|---|---|---|
## **12. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.
## **13. STAFF COSTS**
|**STAFF COSTS**|||
|---|---|---|
|Wages and salaries
Social security costs
Other pension costs|2023
£
145,689
5,457
3,444
154,590|2022
£
124,816
5,654
2,839|
|||133,309|
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 £48,722 (2022 - £44,943).
The average monthly number of employees during the year was as follows:
|Management
Other|2023
1
7
8|2022
1
5|
|---|---|---|
|||6|
No employees received emoluments in excess of £60,000.
Page 16
continued...
**SMILE FOR LIFE CHILDREN'S CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
|**14.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
Restricted
funds
funds
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
118,282
-
**Charitable activities**
Grant income
10,667
40,432
Other trading activities
102,091
-
Investment income
4
-
Other income
10,726
-
**Total**
241,770
40,432
**EXPENDITURE ON**
**Raising funds**
Raising donations and legacies
23,861
-
Other trading activities
81,341
29,857
105,202
29,857
**Charitable activities**
Staff costs
63,041
5,580
Premises expenses
43,569
945
Grants payable
4,647
-
Accountancy charges
1,356
-
Activity expenditure
11,586
8,121
Training
458
616
**Total**
229,859
45,119
**NET INCOME/(EXPENDITURE)**
11,911
(4,687)
**Transfers between funds**
6,396
(6,396)
**Net movement in funds**
18,307
(11,083)
**RECONCILIATION OF FUNDS**
Total funds brought forward
106,018
20,528
**TOTAL FUNDS CARRIED**
**FORWARD**
124,325
9,445|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|
|---|---|
continued...
Page 17
**SMILE FOR LIFE CHILDREN'S CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
|**15.**
**TANGIBLE FIXED ASSETS**
Fixtures
and
Computer
fittings
equipment
£
£
**COST**
At 1 April 2022 and 31 March 2023
6,838
997
**DEPRECIATION**
At 1 April 2022
1,721
997
Charge for year
1,279
-
At 31 March 2023
3,000
997
**NET BOOK VALUE**
At 31 March 2023
3,838
-
At 31 March 2022
5,117
-
**16.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2023
£
Trade debtors
7,260
Other debtors
13,068
20,328
**17.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2023
£
Trade creditors
-
Social security and other taxes
3,289
Accruals and deferred income
22,224
25,513||
|---|---|
|||
|||
continued...
Page 18
## **SMILE FOR LIFE CHILDREN'S CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **18. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|Unrestricted
funds
£
Fixed assets
3,838
Current assets
149,783
Current liabilities
(25,513)
128,108|Restricted
funds
£
-
3,559
-
3,559|2023
Total
funds
£
3,838
153,342
(25,513)
131,667|2022
Total
funds
£
5,117
138,873
(10,220)
133,770|
|---|---|---|---|
## **19. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
Designated - Cafe Beam Project
**Restricted funds**
Equipment
Allotment
Cafe Apprentice
**TOTAL FUNDS**|At 1/4/22
£
124,325
-
124,325
604
635
8,206
9,445
133,770|Net
movement
in funds
£
8,396
(4,597)
3,799
(1,052)
(203)
(4,647)
(5,902)
(2,103)|Transfers
between
funds
£
(4,613)
4,597
(16)
448
(432)
-
16
-|At
31/3/23
£
128,108
-
128,108
-
-
3,559
3,559
131,667|
|---|---|---|---|---|
continued...
Page 19
**SMILE FOR LIFE CHILDREN'S CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **19. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
Designated - Cafe Beam Project
**Restricted funds**
Young People's Activities
Equipment
Challenge Days
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
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|Incoming
resources
£
219,251
139,961
359,212
900
-
7,260
-
4,810
3,000
15,970
375,182
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|Resources
Movement
expended
in funds
£
£
(210,855)
8,396
(144,558)
(4,597)
(355,413)
3,799
(900)
-
(1,052)
(1,052)
(7,260)
-
(203)
(203)
(9,457)
(4,647)
(3,000)
-
(21,872)
(5,902)
(377,285)
(2,103)
Transfers
between
At
funds
31/3/22
£
£
15,494
124,325
(9,098)
-
-
-
6,396
124,325
(6,396)
604
-
-
-
-
-
-
-
635
-
8,206
(6,396)
9,445
-
133,770|
|---|---|---|---|
continued...
Page 20
**SMILE FOR LIFE CHILDREN'S CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **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**
Young People's Activities
Equipment
Cafe Beam Costs
Challenge Days
Cafe Beam Chef Salary
Allotment
Cafe Apprentice
Office Apprentice
**TOTAL FUNDS**|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|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|
|---|---|---|
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 1/4/21
£
98,842
-
98,842
1,750
5,445
-
-
7,195
126,546|Net
movement
in funds
£
18,385
4,501
22,886
4,198
(5,445)
432
3,559
2,744
5,121|Transfers
between
funds
£
10,881
(4,501)
6,380
(5,948)
-
(432)
-
(6,380)
-|At
31/3/23
£
128,108
-
128,108
-
-
-
3,559
3,559
131,667|
|---|---|---|---|---|
continued...
Page 21
**SMILE FOR LIFE CHILDREN'S CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **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
**Restricted funds**
Young People's Activities
Equipment
Challenge Days
Allotment
Cafe Apprentice
Office Apprentice
**TOTAL FUNDS**|Incoming
resources
£
368,082
230,400
598,482
1,350
7,000
9,075
5,000
16,310
4,500
43,235
657,384|Resources
Movement
expended
in funds
£
£
(349,697)
18,385
(225,899)
4,501
(575,596)
22,886
(1,350)
-
(2,802)
4,198
(14,520)
(5,445)
(4,568)
432
(12,751)
3,559
(4,500)
-
(40,491)
2,744
(652,263)
5,121|
|---|---|---|
## **Restricted funds**
## **Young people's activities**
The NE Youth Fund provided a grant of £400 towards a Young Leaders Social Action Project and the Community Foundation provided £500 for World Kindness Day.
## **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, the challenges were concluded by March 23.
## **Café Beam Apprenticeship**
The Badur Foundation funded a chef apprenticeship for the Café Beam.
## **Office apprentice**
An office support grant was supplied by the Education and Skills 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.
continued...
Page 22
**SMILE FOR LIFE CHILDREN'S CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **19. MOVEMENT IN FUNDS - continued**
## **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 2023.
## **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 2023**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Gift aid
Placements - café
**Other trading activities**
Fundraising events
Cafe Beam income
**Investment income**
Deposit account interest
**Charitable activities**
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
Training
Repairs and equipment
Carried forward|2023
£
60,216
583
33,580
94,379
54,659
99,604
154,263
222
40,641
85,677
126,318
-
375,182
36,040
50,087
73,825
2,677
1,613
491
168
10,706
139,567|2022
£
80,933
6,164
31,185
118,282
42,837
59,254
102,091
4
-
51,099
51,099
10,726
282,202
23,861
30,602
60,064
3,123
1,501
327
19
8,724
104,360|
|---|---|---|
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 2023**
|**Other trading activities**
Brought forward
Printing and stationery
Cleaning and sundries
Volunteers expenses
Professional fees
Café set-up costs
**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|2023
£
139,567
745
2,260
200
524
11,771
155,067
44,699
2,682
1,341
5,113
602
830
45,209
1,319
345
7,483
109,623
27,165
98
490
16,203
2,874
5,900
1,962
2,091
193
602
3,957
2,045
525
9,797
1,279
75,181
1,374|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|
|---|---|---|
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 2023**
|Total resources expended
**Net (expenditure)/income**|2023
£
377,285
(2,103)|2022
£
274,978
7,224|
|---|---|---|
This page does not form part of the statutory financial statements
Page 26