Registered in England No. 07525980 Registered Charity No. 1150013 Make Them Smile FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 February 2021 **----- Start of picture text -----**
|||||| |---|---|---|---|---| |MAKE|THEM|SMILE| |CONTENTS| |Page| |Directors’|and Trustees’|Report|1-4| |Independent|Examiner's|Report|§| |Statement|of Financial|Activities|6| |Balance|Sheet|7| |Notes|to the|Financial|Statements|8-11| |The following|are|not|part of the|Statutory Accounts| |Detailed|Statement|of Financial|Activities|12| **----- End of picture text -----**
## MAKE THEM SMILE ## DIRECTORS AND TRUSTEES REPORT FOR THE YEAR ENDED 28 FEBRUARY 2021 ## LEGAL AND ADMINISTRATIVE INFORMATION LEGAL STATUS A Company limited by guarantee not having a share capital. The governing instrument is the Company's Articles of Association. The company was registered as a Charity on 03 December 2012. DIRECTORS Martin J Stirk AND TRUSTEES Tony Stirk Anthony J Dunne Erica Dalton Crystal Eggleston REGISTERED OFFICE Boston Enterprise Centre Venture House AND PRINCIPAL ADDRESS _ Enterprise Way Endeavour Park Boston Lincolnshire PE21 7TW COMPANY REGISTRATION _ Registered in England No. 07525980 REGISTERED CHARITY NO. 1150013 ACCOUNTANT Andrew S Parker Chartered Accountant 15 Meadow Court Allerton BRADFORD BD15 9JZ BANKERS Lloyds TSB 3 Market Place Spalding PE11 4ST 1 ## MAKE THEM SMILE ## DIRECTORS AND TRUSTEES REPORT FOR THE YEAR ENDED 29 FEBRUARY 2021 The Directors and Trustees present their Report and Financial Statements for the year ended 29 February 2021. Legal and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities. ## PRINCIPAL ACTIVITY AND REVIEW OF BUSINESS The principal activity of the Company is to relieve poverty and sickness and to preserve the health of children. ## DIRECTORS AND TRUSTEES The names of the Directors and Trustees who held office during the year are: Martin J Stirk Tony Stirk Anthony J Dunne Erica Dalton Crystal Eggleston ## ORGANISATION The Charity's legal status is that of a Company Limited by Guarantee and is governed by the Company's Articles of Association. Company registered in England No. 07525980. Registered Charity No. 1150013. The Charity operates from its registered office. ## DIRECTORS AND TRUSTEES RESPONSIBILITIES Company law and law applicable to charities in England and Wales require the Directors and Trustees to prepare Financial Statements for each financial year which give a true and fair view of the state of affairs of the Company's and Charity’s financial activities during the year and ofthe financial position at the end of the year. In preparing the Financial Statements, the Directors and Trustees should follow best practice and are required to: - Select suitable accounting policies and then apply them consistently; - * Make judgments and estimates that are reasonable and prudent; «Prepare the Financial Statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 2 ## MAKE THEM SMILE ## DIRECTORS AND TRUSTEES REPORT FOR THE YEAR ENDED 29 FEBRUARY 2020 ## DIRECTORS AND TRUSTEES RESPONSIBILITIES (CONTINUED) The Directors and Trustees are responsible for keeping proper accounting records which disclose, with reasonable accuracy, at any time the financial position of the charity and to enable them to ensure that the Financial Statements comply with the Companies Act 2006, other regulations and the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## STRUCTURE, GOVERNANCE AND MANAGEMENT The organisation is a charitable company limited by guarantee, incorporated as a company on 10 February 2011 and registered as a charity on 3 December 2012. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. - OBJECTIVES AND ACTIVITIES The objectives of the Charity are: a. To relieve poverty and sickness and to preserve the health of children and children with disabilities and/or b. special or specific needs by such means as the trustees see fit from time to time; and To preserve and protect the health of those caring for such children (including but not limited to, their parents, carers and significant others) in particular but not exclusively by the provision of a holiday, support services through respite care, dialogue, advocacy, guidance, mentoring and inter agency working. ## ACHIEVEMENTS AND PERFORMANCE During the year the Charity has continued to work closely with Social Services and families direct to help families that have approached them for assistance. Thenotice. covid-19 pandemic had a major impact on the charity's activities, it had to adapt with extraordinarily little In the first weeks of the National lockdown in March 2020, it was inundated with calls for help, on a scale it could never have imagined, and was ill-prepared for. It very quickly set up and manned its 24-hour help and support line where it was able to offer practical and emotional support, as well as advice and comfort. The charity has provided food parcels, food vouchers and helped families Struggling with utility bills. Whilst the Hydrotherapy pools were closed, it loaned hot tubs to children unable to attend Hydrotherapy sessions. The charity has also provided laptops and tablets to children to assist with home schooling. The charity has continued to make grants to parents/carers/families of children that meet the criteria set out in the objectives. The grants include the cost of medical equipment, hospital travel expenses, educational equipment, financial support and respite holidays. The charity also provides emotional support and advice to families to ensure that they are claiming the correct benefits and help with locating alternative funding. RECRUITMENT AND APPOINTMENT OF TRUSTEES New trustees are appointed by the board of trustees. The trustees are appointed based on their knowledge of the charity and experience relative to the charity's objectives. 3 ## MAKE THEM SMILE ## DIRECTORS AND TRUSTEES REPORT FOR THE YEAR ENDED 28 FEBRUARY 2021 ## DIRECTORS AND TRUSTEES RESPONSIBILITIES (CONTINUED) ## REVIEW OF FINANCIAL ACTIVITIES AND AFFAIRS Full details of the financial transactions are contained in the attached accounts. The total incoming resources for the year were £106,638 and after deducting resources expended of £98,162, the net incoming resources were £8,476. The net assets of Make Them Smile at 29 February 2021 were £32,304. ## RESERVES POLICY Make Them Smile reserves are below recommended levels of the Charity Commission. The trustees continue to review reserves policy and develop strategies to establish appropriate reserves for the operation of the charity. ## PLANS FOR THE FUTURE Make Them Smile will continue to work to relieve poverty and sickness and to preserve the health of children with disabilities and/or special needs. Whilst continuing to work for the relief of poverty, the Charity intends to try and help more families with medical funding. ## PUBLIC BENEFIT STATEMENT The Trustees confirm they have complied with their duty in section 17(5) of the 2011 Charities Act to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers and duties. This report has been prepared in accordance with the small companies’ regime of the Companies Act 2006. Signed on behalf of the board of directors and trustees: ## M te M J Stirk April 23, 2021 4 ## INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS OF ## MAKE THEM SMILE | report on the accounts of the company for the year ended 29 February 2021, which are set out on pages6 to 10. ## RESPECTIVE RESPONSIBILITES OF THE TRUSTEES AND EXAMINER The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: - examine the accounts under section 145 of the Charities Act: - e to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act; and - ¢ to state whether particular matters have come to my attention. ## BASIS OF INDEPENDENT EXAMINER’S REPORT My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items of disclosures in the accounts, and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a ‘true and fir view’ and the report is limited to those matters set out in the statement below. ## INDEPENDENT EXAMINER’S STATEMENT In connection with my examination, no matter has come to my attention: - Te which gives me reasonable cause to believe that, in any material respect, the requirements: * to keep accounting records in accordance with section 386 of the Companies Act 2006; and - ¢ to prepare accounts which accord with the accounting records, comply with the accounting requirements of the andCompaniesReporting Actby 2006 andCharities with the methods and principles of the Statement of Recommended Practice: Accounting have not been met; or al toreached.which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be Andrew S Parker 15 Meadow Court Allerton BRADFORD BD15 9JZ April 23, 2021 5 ## MAKE THEM SMILE ## INCOME AND EXPENDITURE ACCOUNT AND STATEMENT OF FINANCIAL ACTIVITIES ## FOR THE YEAR ENDED 29 FEBRUARY 2021 **----- Start of picture text -----**
||||||||| |---|---|---|---|---|---|---|---| |Restricted|Unrestricted|Total|Total| |Funds|Funds|Funds|Funds| |2021|2021|2021|2020| |INCOMING|RESOURCES|Notes|£|E|£|£| |Incoming|resources|from|generated|funds:| |Donations|-|44,677|44,677|79,463| |Gift aid|.|5,387|5,387|8,343| |Sponsorships|and|grants|-|56,569|56,569|12,250| |Investment|income:|-|106,633|106,633|100,056| |Bank|interest|received|-|5|5|9| |Total|incoming|resources|:|106,638|106,638|100,065| |RESOURCES|EXPENDED| |Costs|of generating|funds| |Fundraising|costs|2|-|17,981|17,981|20,237| |Costs|of charitable|activities|-|78,283|78,283|89,276| |Governance|costs|:|1,898|1,898|2,552| |Total resources expended|-|98,162|98.162|112,065| |Net|incoming/(outgoing)|resources|and| |Net income/(expenditure)|for the year|3|-|8,476|8,476|(12,000)| |Total funds|at|1|March 2020|200|23,628|23,828|35,828| |Total funds|at 28|February|2021|200|32,104|32,304|23,828| **----- End of picture text -----**
The Income and Expenditure Account has been prepared on the basis that all operations are continuing operations. Account.There were no gains of losses recognised in these Financial Statements other than through the Income and Expenditure 6 ## MAKE THEM SMILE ## BALANCE SHEET AT 28 FEBRUARY 2021 Registered in England No. 07525980 **----- Start of picture text -----**
||||||||| |---|---|---|---|---|---|---|---| |2021|2021|2020|20209| |Notes|£|£|£|£| |FIXED ASSETS|is|33,231|38,868| |CURRENT ASSETS| |Cash|at|bank|and|in|hand|28,628|20,706| |CREDITORS| |Amounts|falling|due within|one year|8|8.191|8,191| |NET CURRENT ASSETS|20,437|12,51| |TOTAL ASSETS|LESS|CURRENT| |LIABILITIES|53,668|51,383| |CREDITORS| |Amounts|falling|due|after|more|than| |one|year|9|(21,364)|(27,555)| |NET ASSETS|32,304|23,828| |FUNDS| |Restricted|funds|200|200| |Unrestricted|general|funds|32,104|23,628| |Unrestricted|designated|funds|10|:|-| |Total Funds|32,304|23,828| **----- End of picture text -----**
The company is exempt from the requirements relating to preparing audited accounts in accordance with section 477 of the Companies Act 2006. The members have not required the company to obtain an audit of the accounts for the year ended 28 February 2021, in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The accounts have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies. The accounts were approved by the board of directors on April 23, 2021 and were signed on its behalf by: M J Stirk Director The notes on pages 8 to 10 form part of these Financial Statements. 7 1 ACCOUNTING POLICIES ## MAKE THEM SMILE ## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2021 1.1 BASIS OF PREPARATION The Financial Statements have been prepared under the Historical Cost Convention, and are in accordance with the provisions of Section 1A “Smaller Entities" of Financial Reporting Standard 102 “The Financial Reporting standard applicable in the UK and Republic of Ireland” and the Companies Act 2006 and with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102. - 1.2 INCOMING RESOURCES ## Income from donations and events is included in incoming resources when receivable, Income from government and other grants, whether “capital” grants or “revenue” grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be reliably measured and is not deferred. 1.3 RESOURCES EXPANDED Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT. 1.4 TANGIBLE FIXED ASSETS AND DEPRECIATION Fixed assets are included at cost less depreciation. Depreciation is provided to write off the cost or valuation, less estimated residual values, of all fixed assets over their expected useful lives, as follows: Office Furniture and Equipment 33% on the reducing balance basis Computer equipment 33% on the reducing balance basis Holiday caravan 7 years straight line - 1.5 INTEREST RECEIVABLE Interest is included when receivable by the charity. 1.6 FUND ACCOUNTING Funds held by the charity are either: Unrestricted general funds — these are funds which can be used in accordance with the charitable objectives at the discretion of the trustees. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds — these are funds that 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. 2: FUNDRAISING COSTS |FUNDRAISING COSTS||| |---|---|---| ||2021|2020| ||£|£| |Wagesand salaries
Postage
Printing and stationery
Rent
Telephone
Fundraising equipment|16,164
1,026
603
120
68
-|18,053
1,134
237
96
717
-| ||17,981|20,237| 8 ## MAKE THEM SMILE ## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2021 ## 3; NET INCOMING RESOURCES |||2021|2020| |---|---|---|---| |||£|£| ||The net incoming/(outgoing) resources are stated after|charging:|| ||Independent Examiner's Fees
Depreciation -owned assets|1,400
1,602|1,960
799| ||Depreciation— assets on hire purchase contracts|7,662|10,733| |4.|STAFFCOSTSAND TRUSTEE’S REMUNERATION||| |||2021|2020| |||£|£| ||Wagesand Salaries
Social Security Costs|54,944
-|53,613
-| ||Pension Costs|156|-| |||55,100|53,613| No employee earned more than £60,000 per annum. No trustees received any remuneration during the year. 5: NUMBER OF EMPLOYEES The average number of full-time equivalent employees (including casual and part-time staff) during the year was made up as follows: ||2021|2020| |---|---|---| |Administration
Welfare
Fundraising
Support|1
1
2
4|1
1
2
1| ||Ss|5| 6. RELATED PARTY TRANSACTIONS The following trustees were reimbursed for expenses during the year: T Stirk £857 A Dunne £219 9 ## MAKE THEM SMILE ## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2021 **----- Start of picture text -----**
|||||||||| |---|---|---|---|---|---|---|---|---| |Vs|TANGIBLE|FIXED|ASSETS| |Storage|Holiday|Computer|Office| |Shed|Caravan|Equipment|Furniture|&| |Equipment|Total| |COSTS|£|£|£|£|£| |At|1|March 2020|-|53,643|3,147|2,033|58,823| |Additions|1,689|-|1,353|585|3,627| |Disposals|:|=|a:|—_|a| |At 28|February 2021|1,689|53,643|4.500|2,618|62.450| |DEPRECIATION| |At|1|March|2020|-|16,374|2,044|4,537|19,955| |Charge|for|period|422|7,662|819|361|9,264| |Disposals|_-|:|-|:|-| |At 28|February 2021|422|24,036|2,863|1,898|29,219| |NET BOOK|VALUES| |At 28|February 2021|1,267|29,607|1,637|720|33,231| |At|1|March 2020|:|37,269|1,103|496|38,868| **----- End of picture text -----**
The net book value of assets under hire purchase contract is £29,607 2019: (£37,269) **----- Start of picture text -----**
|||||||||| |---|---|---|---|---|---|---|---|---| |8.|CREDITORS:|Amounts|falling|due|in|one-year|2021|2020| |£|£| |Accruals|2,000|2,000| |Hire purchase|contacts|6.191|6,191| |8.191|8.191| |9.|CREDITORS: Amounts|falling due|after more than one-year|2021|2020| |£|£| |Hire purchase|contacts|21,364|271555| **----- End of picture text -----**
The hire purchase creditors are secured on the assets concerned 10 ## MAKE THEM SMILE ## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2021 |10.|ANALYSIS OF NETASSETS BETWEEN FUNDS|||| |---|---|---|---|---| |||Unrestricted|Restricted|Total| |||funds|funds|funds| ||Fund balances at29 February 2021 as represented by:
Tangible fixed assets
Current assets
Creditors duewithin oneyear
CreditorsDue aftermorethanoneyear|£
33,231
28,428
(8,191)
(21,364)
32,104|£
-
200
.
_-
200|£
33,231
28,628
(8,191)
(21,364)
32,304| 14 ' ## MAKE THEM SMILE ## DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 FEBRUARY 2021 ## INCOMING RESOURCES |INCOMING RESOURCES|||||| |---|---|---|---|---|---| |||||2021|2020| |||||£|£| |Donations including holidayhomerentals
Grants received
HMRCJRS Grant
GiftAid
Bank interestreceived||||44,677
28,371
28,198
5,387
o|79,463
12,250
-
8,343
9| |OUTGOING RESOURCES||||106,638|100,065| |Wages and salaries (seebelow)
Rent(see below)
Rates||||55,100
360|53,613
288| |Holidayhomerunning costs
Independent ExaminerFees
Bookkeepingand payroll software
Motorand travelexpenses
Telephone (seebelow)
Postage (see below)
Printingand stationery (see below)
Equipment (see below)
Sundryexpenses
Memberships and subscriptions
Appeals
Advertising
Insurance
Bank Charges
Hirepurchase interest
Losson disposal ofholidayhome
Depreciation||||-
9,982
1,400
498
1,242
878
2,067
686
.
172
534
12,769
357
3271
826
1,700
-
9,264|=
14,082
1,960
592
2,609
1,364
3,225
926
321
146
-
11,862
821
317
1,386
1,263
5,758
11,532| |||||98.162|112,065| |NET INCOMING(OUTGOING)RESOURCES||||8.476|(12,000)| |Furtheranalysis of2021 outgoing expenses:|||||| |Wagesand salaries
Postage
Printingand stationery
Rent
Telephone|Office
£
12,527
568
42
120
56
13,313|Welfare&
Support
£
26,409
473
41
120
754
27,797||Fundraising
£
16,164
1,026
603
120
68
17,981|Total
a
55,100
2,067
686
360
878
59.091| |Further analysis of2020 outgoing expenses:|||||| |Wages and salaries
Postage
Printing and stationery
Rent
Telephone
Equipment|Office
£
13,110
1,064
387
96
383
321
15,361|Welfare&
Support
£
22,450
1,027
302
96
264
.
24.137|Fundraisin
2
20,237
1,134
237
96
17
.
20,237||Total
£
53,613
3,225
926
288
1,364
321
59,737| 12