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← Smile For Life Childrens Charity

2025-03-31-accounts

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR

SMILE FOR LIFE CHILDREN'S CHARITY

SMILE FOR LIFE CHILDREN'S CHARITY

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page
Report of the Trustees 1 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11 to 12
Cash Flow Statement 13
Notes to the Financial Statements 14 to 26
Detailed Statement of Financial Activities 27 to 29

SMILE FOR LIFE CHILDREN'S CHARITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

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 2025. 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 youngster'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 2025

ACHIEVEMENTS AND PERFORMANCE Charitable activities

Our charity has evolved and grown greatly during the 17 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 when youngsters with disabilities and learning difficulties prepare to leave education, there is still a significant lack of opportunities and support to help them as they move into adulthood, meaningful voluntary roles and indeed, paid employment. This is due to many factors; lack of awareness and understanding amongst employers meaning new appointments quite often fail in the early days, 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 provides the correct environment for young people - providing trained volunteer mentors and staff to oversee, support and teach skills, knowledge and confidence required for many different work tasks. Café Beam has grown considerably as it enters its 11th year, and we now work with more than 30 educational partners and many parents, carers and agencies, 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, (Gosforth and Ouseburn Farm) 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 guide 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 or meaningful voluntary work 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.

There remains significant work to be done to ensure the long-term success of young people in the working world. To address this need, we have created our Young People Coordinator role to provide enhanced, one-to-one, bespoke support throughout the entire employment/recruitment process - from research and application, to interview and workplace integration.

Page 2

SMILE FOR LIFE CHILDREN'S CHARITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Paul Duncan joins us with a wealth of experience. As a retired police officer and volunteer within our organisation, he has worked in the community for many decades and has excellent links with a network of organisations and businesses across the region. In addition, he has highly effective interpersonal skills to provide clear and appropriate communication to our youngsters, their families and prospective employers. His support begins at the research and application stage, where he will work individually with each young person to gain a thorough understanding of their aspirations and to ensure that job research and applications are appropriate to their skills and understanding. He then ensures that each candidate has a clear grasp of the role and its requirements before registering their interest. If a young person is invited to interview, the coordinator provides tailored interview coaching and communicates directly with the potential employer to arrange any necessary adjustments or accommodations to support the needs of the young person and give them every possible opportunity to succeed.

If successful, the coordinator continues to provide bespoke support, including education and training for both the young person and the employer. This accompaniment is delivered for an agreed period (up to six weeks), with the employer's consent, to ensure a smooth transition and successful start in the workplace or voluntary organisation

. We believe that this approach will result in so many more successful, long-term appointments across the disabled community and help to build inclusivity and accessibility in the workplace across the Northeast region

. We are extremely grateful to the Badur Foundation for their unwavering support in funding this role, and for their absolute understanding of the need for and importance of the issues currently faced by youngsters with additional needs in our community.

Café Beam

We are extremely grateful to many funders for their continued support across the wider charity; Ballinger Trust, LGA Foundation, Reece Foundation, Greggs Foundation and The Newcastle Youth Fund. Thanks to their generosity, Café Beam can keep changing lives - helping young people with learning difficulties build confidence, learn new skills, and take their next steps toward independence. You are an essential part of their success stories.

This year we have also established and grown our other core activities.

Page 3

SMILE FOR LIFE CHILDREN'S CHARITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

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.

"The word 'inclusivity' is used a lot these days. It is surprising to me how often it is used to describe events or institutions that are really not inclusive at all. From my observation and involvement with Tuesday Club, it really shows what inclusivity should be, and how effective it is at helping young people with disabilities like Joseph's to thrive.

Joseph is autistic, and is not yet able to use language to interact with people in the world. He also is unable to understand almost any social conventions or contexts. Nevertheless, Joseph is a very sociable little boy. He loves being around people, loves knowing everyone's name, and loves to be part of something. The social environment of Tuesday Club is perfect for him: plenty of people to look at and get to know, and no expectation at all that he will interact in any particular way that is not available to him.

But in fact Tuesday Club has already been much more for Joseph than a setting where he can be involved in his own way. Because it offers a stable set of activities, and because you can engage with those activities at your own pace and on your own level of understanding, Joseph has already developed the beginnings of an understanding of what the point of a Snakes-and-Ladders game is! He would never be able to grasp this by it being explained to him. Abstract concepts are not something he can understand. But just by enjoying moving forward 1 step or 5 steps every week, and waiting his turn, and going up ladders and down snakes, he is really beginning to look like he is actually playing a game with others!! This achievement, which is so taken for granted in young people who do not have challenges like Joseph, is really really difficult to teach and it is so satisfying to me to watch Joseph begin to acquire these basic social understandings.

Joseph attended primary school for 6 years, increasingly part-time. He is no longer attending school, because he did not benefit from it. That's 6 years of PE lessons - and I can truly say that Joseph has learnt more about the fun and purpose of playing games with other people during these last couple of months at Tuesday Club than he ever learned during those 6 years.

I am so glad to have the chance to explain all of this, Paula. It helps to give me an outlet for the admiration and gratitude that I feel towards you, and all the volunteers and facilitators at Smile For Life. I hope that Joseph and I can continue our involvement with the enterprise for many years to come."...........…mum to Joseph

Our annual residential activity weekend was held at Broomley Grange Outdoor Activity Centre in Stocksfield Northumberland. 32 youngsters enjoyed a fully supported weekend of challenges such as climbing, bushcraft, archery and teambuilding - establishing new friendships and enjoying fun, social time together- reducing social isolation for so many youngsters with disabilities. Also providing much needed respite for parents and carers.

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.

Page 4

SMILE FOR LIFE CHILDREN'S CHARITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

We are committed to investing in our staff and volunteers as they build upon their experience working with a wider range of youngsters with more complex issues and needs, ensuring our work placements are inclusive and accessible to all. We will provide guidance and advice to young people and their families through our work with external agencies e.g. DWP, Streetwise - as we host workshops about subjects such as Healthy Relationships and Access to Work funding, and we will expand our Challenge Programme as we embark upon shorter UK Challenges in the Lake District, ensuring they are available and achievable by all youngsters we work with.

This year also saw the introduction of a second international Challenge Trip for those youngsters who are ready to take their first step abroad with our team - leaving parents for the first time, enjoying new cultures and challenges, both physical and emotional. Our Calpe 2024 expedition was a huge success, 18 young people enjoyed rock climbing, abseiling, trekking and kayaking in Guadalest, along with wonderful social times and celebrations of every achievement!

All of our Challenge activities are created to help build confidence, self-esteem and independence in youngsters who may not have had these opportunities before or even travelled away from home before, without parents and carers. Time away together promotes the growth of wonderful friendships and provides a sense of belonging to so many youngsters, it also demonstrates what can be achieved both emotionally and physically with the correct support of the fabulous team at Nordur, our expedition partners for more than 10 years, and in the correct environment, which is planned meticulously.

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.

Page 5

SMILE FOR LIFE CHILDREN'S CHARITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

None of our work would be possible without the generosity and kindness of so many people. Our volunteers are key to the outcomes for our young people. We currently work with 80 trained and dedicated volunteers every week who give an amazing combined 200 hours of their time - at our cafés, our clubs, our allotment and supporting our events.

Our amazing fundraisers, who take on huge challenges to raise thousands of pounds to ensure Smile For Life can operate, and to our customers who return week after week to our cafés to support the learning and development of youngsters working there - building a wonderful community and breaking down so many barriers.

To our corporate supporters who provide sponsorship, time, experience and funds, making a huge impact on so many lives. A particular thanks to Malone and Sons for their unwavering support.

Focus for 2025/26

Empower and Employ

With the additional role of our Young People Development Officer, our focus will expand to incorporate one to one career planning and ongoing support for those graduating from Café Beam and moving into the workplace and adulthood. We will seek out partners to assist us to deliver these objectives and build an effective and invested network of businesses and organisations who will be knowledgeable and confident when recruiting and appointing employees with different needs.

We will continue to strengthen the skills of our staff and volunteer team to provide a person-centred approach in everything we do. We will continue to build financial support and relationships with trusts and foundation to ensure the sustainability of our work, and we will continue to expand our reach to make our opportunities available and accessible to the most vulnerable youngsters in our communities.

Page 6

SMILE FOR LIFE CHILDREN'S CHARITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

FINANCIAL REVIEW

Financial position

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. We aim to maintain funds to cover four months' running costs within the charity's bank accounts.

Following a larger than planned deficit in our previous financial year, we are encouraged by a much-improved performance this year. Café Beam @ Ouseburn Farm and Gosforth have both remained busy and enjoyed increased turnover as the public continue to support our work, training and developing youngsters with learning difficulties and disabilities, both in front of house duties and in our kitchens.

The support of Newcastle Youth Fund and Reece Foundation ensured Café Beam@Ouseburn Farm was given strength to grow and become sustainable whilst Ballinger Trust continued to provide essential financial support to Café Beam Gosforth.

Gift aid £10,200 due, claims still to be submitted at year end. This income is retrievable.

The board is confident that the charity is now in a strong financial position to continue to meet, and consider furthering, our primary aims.

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.

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

Page 7

SMILE FOR LIFE CHILDREN'S CHARITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

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

BK Plus Limited Chartered Certified Accountants 13 Windsor Terrace Jesmond Newcastle upon Tyne NE2 4HE

Bankers

Barclays Bank plc Front Street Prudhoe Northumberland NE42 5PU

Approved by order of the board of trustees on 19 December 2025 and signed on its behalf by:

.............................................................................. Mrs M Gledson - Trustee

Page 8

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 2025.

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

BK Plus Limited Newcastle upon Tyne

Date: 19 December 2025

Page 9

SMILE FOR LIFE CHILDREN'S CHARITY

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
5
Grant income
Charitable activities
Other trading activities
3
Investment income
4
Other income
Total
EXPENDITURE ON
Raising funds
Raising donations and legacies
6
Other trading activities
7
Charitable activities
8
Staff costs
Premises expenses
Grants payable
Activity expenditure
Training
Total
NET INCOME/(EXPENDITURE)
Transfers between funds
20
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
168,145
75,291
89,191
298,907
648
6,435
638,617
24,580
376,655
401,235
71,357
54,326
2,137
81,553
678
611,286
27,331
(1,311)
26,020
59,582
85,602		 Restricted
funds
£
-
15,800
2,725
-
-
-
18,525
-
-
-
15,800
-
-
4,036
-
19,836
(1,311)
1,311
-
-
-		 2025
Total
funds
£
168,145
91,091
91,916
298,907
648
6,435
657,142
24,580
376,655
401,235
87,157
54,326
2,137
85,589
678
631,122
26,020
-
26,020
59,582
85,602		 2024
Total
funds
£
116,897
124,737
75,229
260,696
901
643
579,103
30,207
376,386
406,593
81,755
61,197
3,253
97,689
701
651,188
(72,085)
-
(72,085)
131,667
59,582

The notes form part of these financial statements

Page 10

SMILE FOR LIFE CHILDREN'S CHARITY

BALANCE SHEET 31 MARCH 2025

Notes
FIXED ASSETS
Tangible assets
16
CURRENT ASSETS
Debtors
17
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
18
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
20
Unrestricted funds
TOTAL FUNDS		 2025
£
1,280
33,064
86,926
119,990
(35,668)
84,322
85,602
85,602
85,602
85,602		 2024
£
2,559
17,123
45,375
62,498
(5,475)
57,023
59,582
59,582
59,582
59,582

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 11

SMILE FOR LIFE CHILDREN'S CHARITY

BALANCE SHEET - continued 31 MARCH 2025

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 19 December 2025 and were signed on its behalf by:

............................................. Mrs M Gledson - Trustee

The notes form part of these financial statements

Page 12

SMILE FOR LIFE CHILDREN'S CHARITY

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash generated from operations
22
Net cash provided by/(used in) operating activities
Cash flows from investing activities
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end
of the reporting period		 2025
£
40,903
40,903
648
648
41,551
45,375
86,926		 2024
£
(88,540)
(88,540)
901
901
(87,639)
133,014
45,375

The notes form part of these financial statements

Page 13

SMILE FOR LIFE CHILDREN'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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 14

SMILE FOR LIFE CHILDREN'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

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.

Financial instruments

All financial assets and financial liabilities of the charity qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2. DONATIONS AND LEGACIES

Donations
Gift aid
Placements - café
3.
OTHER TRADING ACTIVITIES
Fundraising events
Cafe Beam income
4.
INVESTMENT INCOME
Deposit account interest		 2025
£
71,959
162
96,024
168,145
2025
£
29,090
269,817
298,907
2025
£
648		 2024
£
43,228
10,153
63,516
116,897
2024
£
40,736
219,960
260,696
2024
£
901

continued...

Page 15

SMILE FOR LIFE CHILDREN'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

5.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Grants
Grant income
Charitable activities
Charitable activities
Grants received, included in the above, are as follows:
St James Place Foundation
The Hedley Foundation
Ballinger Charitable Trust
Community Foundation
Greggs Foundation
Northumberland Children's Trust
Sir James Knott Trust
Newcastle City Council
The Badur Foundation
The Barbour Foundation
Hospital of God Greatham
The Alpkit Foundation
Groundworks UK - Tesco
Lloyds Bank Foundation
Leslie & Lilian Manning Charitable Trust
Bauer Radio - Cash for Kids
J H Rausing Trust
John Lewis Partnership
Reece Foundation
6.
RAISING DONATIONS AND LEGACIES
Fundraising		 2025
£
91,091
91,916
183,007
2025
£
-
-
-
8,119
15,800
5,000
10,000
38,597
-
-
-
-
375
-
-
-
-
700
12,500
91,091
2025
£
24,580		 2024
£
124,737
75,229
199,966
2024
£
2,500
2,372
40,000
11,600
15,000
-
12,500
20,640
10,000
2,000
1,000
150
1,125
250
1,250
350
4,000
-
-
124,737
2024
£
30,207

continued...

Page 16

SMILE FOR LIFE CHILDREN'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

7. OTHER TRADING ACTIVITIES

Purchases
Staff costs
Licensing
Café support workers
Training
Repairs and equipment
Printing and stationery
Cleaning and sundries
Volunteers expenses
Travel expenses
Professional fees
Light and heat
Telephone
Bank charges		 2025
£
114,989
219,767
504
3,034
-
17,685
883
2,175
10
300
4,022
12,919
165
202
376,655		 2024
£
122,711
205,377
726
2,162
179
29,099
770
3,812
208
500
4,075
6,392
130
245
376,386

8. CHARITABLE ACTIVITIES COSTS

Grant
funding of
activities
Direct
(see note
Costs
9)
£
£
Staff costs
57,848
-
Premises expenses
-
-
Grants payable
-
2,137
Activity expenditure
85,589
-
Training
678
-
144,115
2,137
GRANTS PAYABLE
Grants payable
The total grants paid to institutions during the year was as follows:
Sir Charles Parsons School		 Support
costs (see
note 10)
£
29,309
54,326
-
-
-
83,635
2025
£
2,137
2025
£
570		 Totals
£
87,157
54,326
2,137
85,589
678		 Totals
£
87,157
54,326
2,137
85,589
678
229,887
2024
£
3,253
2024
£
151

9. GRANTS PAYABLE

continued...

Page 17

SMILE FOR LIFE CHILDREN'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

9. GRANTS PAYABLE - continued

The total grants paid to individuals during the year was as follows:

To enhance the lives of disabled and disadvantaged individuals 2025
£
1,567		 2024
£
3,102

10. SUPPORT COSTS

SUPPORT COSTS
Governance
Management
costs
£
£
Staff costs
29,309
-
Premises expenses
52,904
1,422
82,213
1,422		 Totals
£
29,309
54,326
83,635

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
Affiliations and membership fees
Repairs and maintenance
Computer and IT costs
Bank charges
Professional fees
Bad debts
Depreciation of tangible and heritage
assets
Accountancy charges		 Staff
costs
£
26,532
2,057
720
-
-
-
-
-
-
-
-
-
-
-
-
-
29,309		 Premises
expenses
£
-
-
-
15,329
4,111
10,608
2,880
2,268
990
2,470
3,361
700
8,908
-
1,279
1,422
54,326		 2025
Total
activities
£
26,532
2,057
720
15,329
4,111
10,608
2,880
2,268
990
2,470
3,361
700
8,908
-
1,279
1,422
83,635		 2024
Total
activities
£
22,851
1,312
558
18,788
3,631
8,161
1,586
3,163
698
4,191
7,076
668
8,485
2,091
1,279
1,380
85,918

continued...

Page 18

SMILE FOR LIFE CHILDREN'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

11. OTHER

Support costs 2025
£
83,635		 2024
£
85,918

12. NET INCOME/(EXPENDITURE)

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

Accountancy charges
Depreciation - owned assets		 2025
£
1,422
1,279		 2024
£
1,380
1,279

13. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

14. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 2025
£
281,519
19,372
6,033
306,924		 2024
£
268,192
13,205
5,735
287,132

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 £57,848 (2024 - £57,034).

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

Management
Other		 2025
1
20
21		 2024
1
19
20

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

continued...

Page 19

SMILE FOR LIFE CHILDREN'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

15.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
116,897
-
Charitable activities
Grant income
105,390
19,347
Charitable activities
10,274
64,955
Other trading activities
260,696
-
Investment income
901
-
Other income
643
-
Total
494,801
84,302
EXPENDITURE ON
Raising funds
Raising donations and legacies
30,207
-
Other trading activities
371,702
4,684
401,909
4,684
Charitable activities
Staff costs
66,755
15,000
Premises expenses
61,197
-
Grants payable
3,253
-
Activity expenditure
9,287
88,402
Training
701
-
Total
543,102
108,086
NET INCOME/(EXPENDITURE)
(48,301)
(23,784)
Transfers between funds
(20,225)
20,225
Net movement in funds
(68,526)
(3,559)
RECONCILIATION OF FUNDS
Total funds brought forward
128,108
3,559
TOTAL FUNDS CARRIED FORWARD
59,582
-		 Total
funds
£
116,897
124,737
75,229
260,696
901
643
579,103
30,207
376,386
406,593
81,755
61,197
3,253
97,689
701
651,188
(72,085)
-
(72,085)
131,667
59,582

continued...

Page 20

SMILE FOR LIFE CHILDREN'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

16. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings
equipment		 Totals
£ £ £
COST
At 1 April 2024 and 31 March 2025 6,838 997 7,835
DEPRECIATION
At 1 April 2024 4,279 997 5,276
Charge for year 1,279 - 1,279
At 31 March 2025 5,558 997 6,555
NET BOOK VALUE
At 31 March 2025 1,280 - 1,280
At 31 March 2024 2,559 - 2,559
17. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade debtors 14,229 11,785
Other debtors 18,835 5,338
33,064 17,123
18. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Social security and other taxes 5,126 4,095
Accruals and deferred income 30,542 1,380
35,668 5,475
Deferred Income
Included within Accruals and Deferred Income are the following amounts comprising income
received in advance of delivery of the related services or expenditure incurred.
£
Balance at 1 April 2024 -
Released to income from charitable activities (-)
Amount deferred in year 26,419
Balance at 31 March 2025 26,419

continued...

Page 21

SMILE FOR LIFE CHILDREN'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

19. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fixed assets
Current assets
Current liabilities
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Designated - Cafe Beam Project
Designated - Cafe Beam-Ouseburn
Farm
Restricted funds
Young People's Activities
TOTAL FUNDS		 Unrestricted
funds
£
1,280
119,990
(35,668)
85,602
At 1/4/24
£
59,582
-
-
59,582
-
59,582		 Restricted
funds
£
-
-
-
-
Net
movement
in funds
£
14,535
(30,446)
43,242
27,331
(1,311)
26,020		 2025
Total
funds
£
1,280
119,990
(35,668)
85,602
Transfers
between
funds
£
(31,757)
30,446
-
(1,311)
1,311
-		 2024
Total
funds
£
2,559
62,498
(5,475)
59,582
At
31/3/25
£
42,360
-
43,242
85,602
-
85,602

20. MOVEMENT IN FUNDS

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Designated - Cafe Beam Project
Designated - Cafe Beam-Ouseburn
Farm
Restricted funds
Young People's Activities
Administration Wages
TOTAL FUNDS		 Incoming
resources
£
249,166
131,720
257,731
638,617
2,725
15,800
18,525
657,142		 Resources
expended
£
(234,631)
(162,166)
(214,489)
(611,286)
(4,036)
(15,800)
(19,836)
(631,122)		 Movement
in funds
£
14,535
(30,446)
43,242
27,331
(1,311)
-
(1,311)
26,020

continued...

Page 22

SMILE FOR LIFE CHILDREN'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

20. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Designated - Cafe Beam Project
Designated - Cafe Beam-Ouseburn
Farm
Restricted funds
Young People's Activities
Challenge Days
Cafe Apprentice
November Weekend Residential
TOTAL FUNDS		 At 1/4/23
£
128,108
-
-
128,108
-
-
3,559
-
3,559
131,667		 Net
movement
in funds
£
5,837
(13,980)
(40,158)
(48,301)
(17,799)
(675)
(3,559)
(1,751)
(23,784)
(72,085)		 Transfers
between
funds
£
(74,363)
13,980
40,158
(20,225)
17,799
675
-
1,751
20,225
-		 At
31/3/24
£
59,582
-
-
59,582
-
-
-
-
-
59,582

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

Unrestricted funds
General fund
Designated - Cafe Beam Project
Designated - Cafe Beam-Ouseburn
Farm
Restricted funds
Young People's Activities
Challenge Days
Cafe Apprentice
Administration Wages
November Weekend Residential
TOTAL FUNDS		 Incoming
resources
£
177,237
138,255
179,309
494,801
62,275
-
1,125
15,000
5,902
84,302
579,103		 Resources
expended
£
(171,400)
(152,235)
(219,467)
(543,102)
(80,074)
(675)
(4,684)
(15,000)
(7,653)
(108,086)
(651,188)		 Movement
in funds
£
5,837
(13,980)
(40,158)
(48,301)
(17,799)
(675)
(3,559)
-
(1,751)
(23,784)
(72,085)

continued...

Page 23

SMILE FOR LIFE CHILDREN'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

20. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Designated - Cafe Beam Project
Designated - Cafe Beam-Ouseburn
Farm
Restricted funds
Young People's Activities
Challenge Days
TOTAL FUNDS		 At 1/4/23
£
128,108
-
-
128,108
-
-
-
131,667		 Net
Transfers
movement
between
in funds
funds
£
£
20,372
(106,120)
(44,426)
44,426
3,084
40,158
(20,970)
(21,536)
(19,110)
19,110
(675)
675
(19,785)
19,785
(46,065)
-		 At
31/3/25
£
42,360
-
43,242
85,602
-
-
-
85,602

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

Unrestricted funds
General fund
Designated - Cafe Beam Project
Designated - Cafe Beam-Ouseburn
Farm
Restricted funds
Young People's Activities
Challenge Days
Administration Wages
TOTAL FUNDS		 Incoming
Resources
resources
expended
£
£
426,403
(406,031)
269,975
(314,401)
437,040
(433,956)
1,133,418
(1,154,388)
65,000
(84,110)
-
(675)
30,800
(30,800)
95,800
(115,585)
1,236,245
(1,282,310)		 Movement
in funds
£
20,372
(44,426)
3,084
(20,970)
(19,110)
(675)
-
(19,785)
(46,065)

Restricted funds

Young people's activities

This year's Young Peoples Activities were funded by the participants contributions.

Challenge Days

continued...

Page 24

SMILE FOR LIFE CHILDREN'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

20. MOVEMENT IN FUNDS - continued

Were funded by fundraising events.

Café Beam Apprenticeship

Groundworks UK-Tesco funded a chef apprenticeship for the Café Beam.

Administration wages

The Greggs Foundation will provide 3 years funding for administration salaries from their North East Core Funding Grants Programme.

November weekend residential

The Hedley Foundation provided funding for a 2 nights residential at Bromley Grange Activity Centre for 20 young people with learning difficulties.

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.

21. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

22. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income/(expenditure) for the reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Depreciation charges
Interest received
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by/(used in) operations
ANALYSIS OF CHANGES IN NET FUNDS
At 1/4/24
£
Net cash
Cash at bank and in hand
45,375
45,375
Total
45,375		 2025
£
26,020
1,279
(648)
(15,941)
30,193
40,903
Cash flow
£
41,551
41,551
41,551		 2024
£
(72,085)
1,279
(901)
3,205
(20,038)
(88,540)
At 31/3/25
£
86,926
86,926
86,926

23. ANALYSIS OF CHANGES IN NET FUNDS

continued...

Page 25

SMILE FOR LIFE CHILDREN'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

24. 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 26

SMILE FOR LIFE CHILDREN'S CHARITY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

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
Café support workers
Training
Repairs and equipment
Carried forward		 2025
£
71,959
162
96,024
168,145
29,090
269,817
298,907
648
91,916
91,091
183,007
6,435
657,142
24,580
114,989
204,385
11,587
3,795
504
3,034
-
17,685
355,979		 2024
£
43,228
10,153
63,516
116,897
40,736
219,960
260,696
901
75,229
124,737
199,966
643
579,103
30,207
122,711
194,047
7,692
3,638
726
2,162
179
29,099
360,254

This page does not form part of the statutory financial statements

Page 27

SMILE FOR LIFE CHILDREN'S CHARITY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Other trading activities
Brought forward
Printing and stationery
Cleaning and sundries
Volunteers expenses
Travel expenses
Professional fees
Light and heat
Telephone
Bank charges
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 institutions
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
Affiliations and membership fees
Repairs and maintenance
Computer and IT costs
Bank charges
Professional fees
Bad debts
Fixtures and fittings		 2025
£
355,979
883
2,175
10
300
4,022
12,919
165
202
376,655
50,602
5,728
1,518
2,420
1,543
-
81,607
678
19
570
1,567
146,252
26,532
2,057
720
15,329
4,111
10,608
2,880
2,268
990
2,470
3,361
700
8,908
-
1,279
82,213		 2024
£
360,254
770
3,812
208
500
4,075
6,392
130
245
376,386
51,294
4,201
1,539
2,915
978
675
92,299
701
822
151
3,102
158,677
22,851
1,312
558
18,788
3,631
8,161
1,586
3,163
698
4,191
7,076
668
8,485
2,091
1,279
84,538

This page does not form part of the statutory financial statements

Page 28

SMILE FOR LIFE CHILDREN'S CHARITY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Management
Governance costs
Accountancy charges
Total resources expended
Net income/(expenditure)		 2025
£
1,422
631,122
26,020		 2024
£
1,380
651,188
(72,085)

This page does not form part of the statutory financial statements

Page 29