Company registration number: 07180875 Charity registration number: 1137033
SMILESTAR TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
One Six O Limited t/a Wychbury Lee
Smilestar Contents
| Page | |
|---|---|
| Trustees' Report | 1—4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities (including Income and Expenditure Account) | 6 |
| Statement of Financial Position | 7 |
| Notes to the Financial Statements | 8—12 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities (including Income and Expenditure Account) | 13 |
Smilestar Company No. 07180875
Trustees' Report For The Year Ended 30 September 2025
The trustees present their report and the financial statements for the year ended 30 September 2025.
Objectives and Activities
Aims and Objectives
Smilestar is a UK-registered charity (No. 1137033) established in 2010 with the mission to provide high-quality dental care to underprivileged communities in African countries, India, and ex-Royal Marines in the UK. The charity aims to:
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Deliver free dental treatment to medically discharged Royal Marines across the UK.
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Provide dental care and education to rural communities in countries including India, Kenya, Uganda, Mozambique, Jamaica and Republic of Congo.
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Establish and support dental clinics and hospitals in underserved regions.
Public Benefit
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Enhancing access to essential dental care for underserved populations.
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Alleviating pain and preventing oral diseases through treatment and education
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Supporting the reintegration and well-being of ex-service personnel through dedicated dental programs.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Achievements and Performance
Main Achievements
UK Initiatives
SmileStar continued its partnership with The Royal Marines Charity, providing free dental treatment to medically discharged Royal Marines through its network of volunteer dental practices across the UK. This programme continues to improve the health and wellbeing of veterans by ensuring they have access to ongoing dental care.
International Outreach
During the year, SmileStar continued to deliver overseas dental outreach programmes in communities with limited access to dental care. Volunteer teams travelled to Kenya, Mozambique, Zimbabwe and the Republic of Congo, providing free dental treatment, oral health education and essential dental supplies to those most in need.
The charity also continued to support its established healthcare facilities in India and worked with local healthcare partners to improve access to long-term dental and medical care.
In addition to delivering direct charitable activities, the trustees continued to develop relationships with local organisations and healthcare providers to support the future growth and sustainability of the charity's work.
SmileStar remains committed to improving access to dental care for disadvantaged communities and has now helped improve the oral health of more than 50,000 people since the charity was established.
Financial Review
Page 1
Smilestar Trustees' Report (continued) For The Year Ended 30 September 2025
Financial Position
Income and Expenditure
For the period ended 30 September 2025, Smilestar reported:
-
Total Income: £285,995 (2024: £379,590)
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Total Expenditure: £274,164 (2024: £377,806)
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Net Movement in Funds: £11,831 surplus (2024: £1,784 surplus)
Reserves Policy
As of 30 September 2025, Smilestar holds unrestricted funds of £50,459 (2024 - £38,628) The trustees aim to maintain reserves sufficient to support the continuity of the charity’s activities in the event of fluctuations in income.
Structure, Governance and Management
Governing Document
Smilestar is governed by its deed of trust and operates as a company limited by guarantee (Company No. 07180875). The charity is managed by a board of trustees who oversee strategic direction and compliance.
Reference and Administrative Details
Trustees
Dr Mitesh Badiani Ms Sheetal Badiani Mrs Nimisha Mehan
Charity Number
1137033
Company Number
07180875
Registered Office
78 East Street Ashburton Devon TQ13 7AX
Independent Examiner
Miss R J Young FMAAT One Six O Limited t/a Wychbury Lee 83 Blackwood Road Streetly Sutton Coldfield West Midlands B74 3PW
Page 2
Smilestar Trustees' Report (continued) For The Year Ended 30 September 2025
Page 3
Smilestar Trustees' Report (continued) For The Year Ended 30 September 2025
Statement of Trustees' Responsibilities
The trustees (who are also the directors of Smilestar for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgments and accounting estimates that are reasonable and prudent; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Dr Mitesh Badiani
Trustee 30/07/2026
Page 4
Smilestar Independent Examiner's Report to the Trustees of Smilestar For The Year Ended 30 September 2025
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2025.
Responsibilities and Basis of Report
As the charity 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 the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Accounting Technicians, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Miss R J Young FMAAT 30/07/2026 83 Blackwood Road Streetly Sutton Coldfield West Midlands B74 3PW
Page 5
Smilestar Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 September 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Investments 4 EXPENDITURE ON: Raising funds 6 Charitable activities: 6 Charitable activities Support costs NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 12 |
30 September 2025 Unrestricted funds £ 284,921 1,074 |
30 September 2024 Unrestricted funds £ 379,575 15 |
|---|---|---|
| 285,995 | 379,590 | |
| (540) (259,075) (14,549) |
(12,215) (357,142) (8,449) |
|
| (274,164) | (377,806) | |
| 11,831 | 1,784 | |
| 11,831 38,628 |
1,784 36,844 |
|
| 50,459 | 38,628 |
The notes on pages 8 to 12 form part of these financial statements.
Page 6
Smilestar Statement of Financial Position As At 30 September 2025
| Notes FIXED ASSETS Tangible Assets 9 CURRENT ASSETS Debtors 10 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 11 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 12 |
30 September 2025 Unrestricted funds £ 2,771 |
30 September 2024 Total funds £ - |
|---|---|---|
| 2,771 7,237 43,211 |
- 8,836 30,752 |
|
| 50,448 (2,760) |
39,588 (960) |
|
| 47,688 | 38,628 | |
| 50,459 | 38,628 | |
| 50,459 | 38,628 | |
| 50,459 | 38,628 | |
| 50,459 | 38,628 |
For the year ending 30 September 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Dr Mitesh Badiani Trustee 30/07/2026
The notes on pages 8 to 12 form part of these financial statements.
Page 7
Smilestar Notes to the Financial Statements For The Year Ended 30 September 2025
1. General Information
Smilestar is a company limited by guarantee, incorporated in England & Wales, registered number 07180875 and registered charity number 1137033. The registered office is 78 East Street, Ashburton, Devon, TQ13 7AX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.
Restricted funds are to be used for specific purposes as laid down by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2.3. Incoming Resources
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.
2.4. Resources Expended
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.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% reducing balance
2.6. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.7. Taxation
The charity is exempt from tax as all its income is charitable and applied for charitable purposes.
3. Income from Donations and Legacies
Page 8
Smilestar Notes to the Financial Statements (continued) For The Year Ended 30 September 2025
| Donations and gifts Grants 4. Investment Income Bank interest receivable 5. Net Income/(Expenditure) The net income is stated after charging/(crediting): Depreciation of tangible fixed assets - owned 6. Analysis of Expenditure Raising funds Charitable activities Support costs |
Activities undertaken directly £ 540 258,151 - |
30 September 2025 Unrestricted funds £ 220,921 64,000 |
30 September 2024 Unrestricted funds £ 347,575 32,000 |
|---|---|---|---|
| 284,921 | 379,575 | ||
| 30 September 2025 Unrestricted funds £ 1,074 |
30 September 2024 Unrestricted funds £ 15 |
||
| 30 September 2025 £ 924 |
30 September 2024 £ - |
||
| Support costs (see note 7) £ - 924 14,549 |
30 September 2025 Total £ 540 259,075 14,549 |
||
| 258,691 | 15,473 | 274,164 |
Page 9
Smilestar Notes to the Financial Statements (continued) For The Year Ended 30 September 2025
| Raising funds Charitable activities Support costs . Support Costs General administration Depreciation Governance costs General administration Governance costs |
Activities undertaken directly £ 12,215 357,142 - |
Support costs (see note 7) £ - - 8,449 |
30 September 2024 Total £ 12,215 357,142 8,449 |
|---|---|---|---|
| 369,357 | 8,449 | 377,806 | |
| Charitable activities £ - 924 - |
Support costs £ 186 - 14,363 |
30 September 2025 Total £ 186 924 14,363 |
|
| 924 | 14,549 | 15,473 | |
| 30 September 2024 Support costs £ 110 8,339 |
|||
| 8,449 |
7. Support Costs
8. Average Number of Employees
Average number of employees during the year was: NIL (2024: )
Page 10
Smilestar Notes to the Financial Statements (continued) For The Year Ended 30 September 2025
9. Tangible Assets
| Cost As at 1 October 2024 Additions As at 30 September 2025 Depreciation As at 1 October 2024 Provided during the period As at 30 September 2025 Net Book Value As at 30 September 2025 As at 1 October 2024 10. Debtors Due within one year Other debtors 11. Creditors: Amounts Falling Due Within One Year Accruals and deferred income 12. Movement in Funds Unrestricted funds General: General unrestricted fund Total funds |
As at 1 October 2024 £ 38,628 |
30 September 2025 £ 7,237 30 September 2025 £ 2,760 Income Expenditure £ £ 285,995 (274,164) 285,995 (274,164) |
30 September 2025 £ 7,237 30 September 2025 £ 2,760 Income Expenditure £ £ 285,995 (274,164) 285,995 (274,164) |
Motor Vehicles £ - 3,695 |
|---|---|---|---|---|
| 3,695 | ||||
| - 924 |
||||
| 924 | ||||
| 2,771 | ||||
| - | ||||
| 30 September 2024 £ 8,836 |
||||
| 30 September 2024 £ 960 |
||||
| As at 30 September 2025 £ 50,459 |
||||
| 38,628 | 285,995 | (274,164) | 50,459 |
Page 11
Smilestar Notes to the Financial Statements (continued) For The Year Ended 30 September 2025
| Unrestricted funds General: General unrestricted fund Designated: Designated fund Total unrestricted funds Total funds |
As at 1 April 2023 £ - 36,844 |
Income £ 33,736 345,854 |
Expenditure £ (10,258) (367,548) |
As at 30 September 2024 £ 23,478 15,150 |
|---|---|---|---|---|
| 36,844 | 379,590 | (377,806) | 38,628 | |
| 36,844 | 379,590 | (377,806) | 38,628 |
- Transactions with Trustees
No trustee expenses have been incurred.
14. Related Party Disclosures
During the earlier part of the year, Dr Mitesh Badiani, a trustee, incurred expenditure on behalf of the charity in connection with its international outreach activities. This arrangement arose because the charity had limited access to suitable international payment facilities.
No trustee received any remuneration or benefits from the charity during the period. No amounts were outstanding to related parties at the reporting date.
During the year, the charity introduced its own debit and prepaid expenditure cards, allowing operational and travel expenditure to be paid directly by the charity. The arrangement whereby Dr Badiani incurred expenditure on behalf of the charity therefore ceased during the latter part of the year.
15. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 12
Smilestar Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 September 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts Grants Investments Bank interest receivable EXPENDITURE ON: Raising funds Advertising and promotion Charitable Activities: Charitable activities Overseas dental missions Project development Community support Depreciation of motor vehicles Support costs Bank charges Accountancy fees Administrative NET INCOME |
30 September 2025 Total funds £ 220,921 64,000 |
30 September 2024 Total funds £ 347,575 32,000 |
|---|---|---|
| 284,921 1,074 |
379,575 15 |
|
| 1,074 | 15 | |
| 285,995 (540) |
379,590 (12,215) |
|
| (540) (231,304) (23,136) (3,711) (924) |
(12,215) (357,142) - - - |
|
| (259,075) (186) (7,890) (6,473) |
(357,142) (110) (1,110) (7,229) |
|
| (14,549) | (8,449) | |
| (274,164) | (377,806) | |
| 11,831 | 1,784 |
Page 13