"i
Registered Registered[in] in England England No.[No.] 07525980 07525980 Registered Registered Charity Charity[No.] No. 1150013[1150013]
Make Make Them Them Smile Smile FINANCIAL FINANCIAL[STATEMENTS] STATEMENTS FOR FOR THE THE YEAR YEAR ENDED ENDED
29 29 February February 2024 2024
MAKE MAKE[THEM] THEM SMILE SMILE CONTENTS CONTENTS
| page Page |
|
|---|---|
| Directors' and Trustees' Report Directors’ and Trustees’ Report |
1-4 1-4 |
| Independent Examiner's Report Independent Examiner's Report |
5 5 |
| Statement of Financial Activities Statement of Financial Activities |
6 6 |
| Balance Sheet Balance Sheet |
7 7 |
| Notes to the Financial Statements Notes to the Financial Statements |
8-10 8-10 |
| The following are not part of the Statutory Accounts The following are not part ofthe Statutory Accounts |
|
| Detailed Statement of Financial Activities DetailedStatementofFinancialActivities |
11 11 |
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MAKE MAKE THEM THEM SMILE SMILE
DIRECTORS DIRECTORS AND AND TRUSTEES REPORT TRUSTEES REPORT FOR FOR THE YEAR THE YEAR ENDED ENDED 29 29 FEBRUARY FEBRUARY 2024 2024
LEGAL LEGAL AND AND ADMINISTRATIVE ADMINISTRATIVE INFORMATION INFORMATION
| LEGAL STATUS LEGAL STATUS |
A Company limited by guarantee not instrument is the Company's Articles registered as a Charity on 03 December A Company limited by guarantee not instrument is the Company's Articles registered as a Charity on 03 December |
A Company limited by guarantee not instrument is the Company's Articles registered as a Charity on 03 December A Company limited by guarantee not instrument is the Company's Articles registered as a Charity on 03 December |
A Company limited by guarantee not instrument is the Company's Articles registered as a Charity on 03 December A Company limited by guarantee not instrument is the Company's Articles registered as a Charity on 03 December |
A Company limited by guarantee not instrument is the Company's Articles registered as a Charity on 03 December A Company limited by guarantee not instrument is the Company's Articles registered as a Charity on 03 December |
having a share of Association. 2012. having a share of Association. 2012. |
having a share of Association. 2012. having a share of Association. 2012. |
having a share of Association. 2012. having a share of Association. 2012. |
capital. The capital. The |
The governing company was The governing company was |
The governing company was The governing company was |
|---|---|---|---|---|---|---|---|---|---|---|
| DIRECTORS DIRECTORS |
Martin J Stirk Martin J Stirk |
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| AND TRUSTEES AND TRUSTEES |
Tony Stirk Tony Stirk |
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| Anthony J Dunne — Anthony J Dunne — |
resigned 15th resigned 15'" |
May 2023 May 2023 |
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| Erica Dalton Erica Dalton |
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| Crystal Eggleston Crystal Eggleston |
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| Kelly McWilliams Kelly McWilliams |
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| REGISTERED OFFICE REGISTERED OFFICE |
Business Hive Business Hive |
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| AND PRINCIPAL ADDRESS AND PRINCIPALADDRESS |
13 Dudley Street 13 Dudley Street |
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| Grimsby Grimsby |
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| Lincolnshire Lincolnshire |
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| DN31 2AW DN31 2AW |
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| COMPANYREGISTRATION COMPANY REGISTRATION _ |
Registered in England No. 07525980 Registered in England No. 07525980 |
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| REGISTERED CHARITY NO. REGISTERED CHARITY NO. |
1150013 1150013 |
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| ACCOUNTANT ACCOUNTANT |
Andrew S Parker Andrew S Parker |
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| Chartered Accountant Chartered Accountant |
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| 16 Foundry Close 16 Foundry Close |
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| Halton Halton |
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| Lancaster Lancaster |
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| LA2 6FE LA2 6FE |
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| BANKERS BANKERS |
Lloyds TSB Lloyds TSB |
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| 3 Market Place 3 Market Place |
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| Spalding Spalding |
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| PEII 4ST PE114ST |
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MAKE MAKE THEM THEM SMILE SMILE DIRECTORS DIRECTORS AND AND TRUSTEES TRUSTEES REPORT REPORT FOR FOR THE THE YEAR YEAR ENDED ENDED 29 29 FEBRUARY FEBRUARY 2024 2024
The The Directors[Directors][and] and Trustees Trustees[present] present[their] their Report Report and[and] Financial Financial Statements Statements for[for] the the year year ended ended 29 29 February February 2024. 2024.
Legal Legal and and administrative administrative information information set set out out on on page page[1] 1 forms forms part[part] of[of] this this[report.] report. The The financial[financial] statements statements comply comply
with with current current statutory statutory requirements, requirements, the the memorandum memorandum and and articles articles of of association association and and the the Statement Statement of of
Recommended Recommended Practice Practice — — Accounting Accounting and and Reporting Reporting by by Charities. Charities.
PRINCIPAL PRINCIPAL ACTIVITY ACTIVITY AND AND REVIEW REVIEW OF OF BUSINESS BUSINESS The The principal[principal] activity activity[of] of the the Company Company[is] is[to] to relieve[relieve] poverty poverty and and sickness sickness and and to to preserve preserve the the health health[of] of[children.] children.
DIRECTORS DIRECTORS AND AND TRUSTEES TRUSTEES
The The names names of[of] the the Directors Directors and and Trustees Trustees who who held held[office] office during during the the year year are: are:
Martin Martin[J] J Stirk Stirk Tony Tony[Stirk] Stirk Anthony Anthony[J] J Dunne Dunne — — Resigned Resigned[15th] 15'" May May 2023 2023 Erica Erica Dalton Dalton Crystal Crystal Eggleston Eggleston Kelly Kelly McWiliams McWiliams
ORGANISATION ORGANISATION The The Charity's Charity’s legal legal status status[is] is[that] that[of] of a a Company Company Limited Limited by[by] Guarantee Guarantee and and is[is] governed governed by[by] the the Company's Company’s Articles Articles of of Association. Association. Company Company registered registered in in England England No. No. 07525980. 07525980. Registered Registered Charity Charity No. No. 1150013. 1150013. The The Charity Charity operates operates from from its[its] registered registered office. office.
DIRECTORS DIRECTORS AND AND TRUSTEES TRUSTEES RESPONSIBILITIES RESPONSIBILITIES
Company Company[law] law[and] and[law] law applicable applicable[to] to charities charities[in] in[England] England and[and] Wales Wales[require] require[the] the[Directors] Directors[and] and Trustees Trustees[to] to prepare prepare Financial Financial Statements Statements[for] for each each financial financial year year which which give give a a true true and and fair[fair] view view of of the the state state of of affairs affairs of of the the Company's Company’s and[and] Charity's Charity’s[financial] financial[activities] activities[during] during[the] the year year[and] and[of] of[the] the financial[financial] position[position][at] at the[the][end] end of[of] the[the] year. year. !n !n[preparing] preparing the the Financial Financial Statements, Statements, the the Directors Directors and and Trustees Trustees should should[follow] follow best best practice practice and and are are required required to:[to:]
§
- = Select Select suitable suitable accounting accounting policies policies and and then then apply apply them them consistently; consistently; « Make Make judgments judgments and and estimates estimates that[that] are are reasonable reasonable and and prudent; prudent; » Prepare Prepare the the Financial Financial Statements Statements on on the the going going concern concern basis basis unless unless it it is is inappropriate inappropriate to to presume presume that that the the charity charity will will continue continue[in] in business. business.
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MAKE MAKE[THEM] THEM SMILE SMILE DIRECTORS DIRECTORS AND AND TRUSTEES TRUSTEES REPORT REPORT FOR FOR THE YEAR THE YEAR ENDED ENDED 29 29 FEBRUARY FEBRUARY 2024 2024 DIRECTORS DIRECTORS AND AND TRUSTEES TRUSTEES RESPONSIBILITIES RESPONSIBILITIES (CONTINUED) (CONTINUED)
The The Directors Directors and[and] Trustees Trustees are are responsible responsible for for keeping keeping proper proper accounting accounting records records which which disclose, disclose, with with reasonable reasonable accuracy, accuracy, at at any any time time the the financial financial position position of of the the charity charity and and to to enable enable them them to to ensure ensure that that the the
Financial Financial Statements Statements comply comply with with the the Companies Companies Act Act 2006, 2006, other other regulations regulations and and the the trust trust deed. deed. They They are are also also responsible responsible[for] for safeguarding safeguarding the the assets assets of of the the charity charity and and hence hence for for taking taking reasonable reasonable steps steps for for the the prevention prevention
and and detection detection[of] of fraud fraud and and other other irregularities. irregularities.
STRUCTURE, STRUCTURE, GOVERNANCE GOVERNANCE AND AND MANAGEMENT MANAGEMENT
The The organisation organisation[is] is a a charitable charitable company company limited[limited] by by guarantee, guarantee, incorporated incorporated as as a a company company on on 10 10 February February 2011 2011 and and registered registered as as a a charity charity on on 3 3 December December 2012. 2012. The The company company was was established established under under a a Memorandum Memorandum[of] of
Association Association which which established established the the objects objects and and powers powers of of the the charitable charitable company company and and is is governed governed under under its its Articles Articles[of] of Association. Association.
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OBJECTIVES OBJECTIVES AND AND ACTIVITIES ACTIVITIES The The objectives objectives[of] of the the Charity Charity are: are: a. a. To To[relieve] relieve[poverty] poverty and and[sickness] sickness and and[to] to preserve preserve the the health health[of] of children children and and children children with with disabilities disabilities and/or and/or specific specific needs needs by[by] such[such] means means as as the the trustees trustees see see fit[fit] from from time[time][to] to time; time; and and
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b. b. To To preserve preserve and[and] protect protect the[the] health health of of those those caring caring for for such such children children (including (including but but not not limited limited to, to, their their parents, parents, carers carers[and] and significant significant others) others) in in particular particular but but not not exclusively exclusively by by the the provision provision of of a a holiday, holiday, support support services services through through respite respite care, care, dialogue, dialogue, advocacy, advocacy, guidance, guidance, mentoring mentoring and and inter inter agency agency working. working.
ACHIEVEMENTS ACHIEVEMENTS AND AND PERFORMANCE PERFORMANCE During During the the year year the the Charity Charity has has continued continued to to work work closely closely with with Social Social Services, Services, the the NHS, NHS, Special Special (SEN) (SEN) Schools, Schools, and and work work with with families families directly directly that[that] have have approached approached them them[for] for assistance. assistance.
The The charity charity has has also also[provided] provided[specialist] specialist Eyegaze Eyegaze equipment, equipment, Specialist Specialist[I] | pad’s,[pad's,] Electric Electric & & manual manual wheelchairs, wheelchairs, Acheeva Acheeva beds,[beds,] Assistance/wellbeing Assistance/wellbeing[dogs,] dogs,[Respite/holiday] Respite/holiday breaks breaks[for] for 133 133 children children and and their their families families[at] at their their
three three homes. homes. Provided Provided sensory sensory rooms rooms for for safe safe spaces, spaces, Sensory Sensory equipment, equipment, soft soft play play equipment, equipment, Physio Physio and and hydrotherapy hydrotherapy sessions, sessions, Beds, Beds, mattresses mattresses and and white white goods, goods, Groceries, Groceries, Helped Helped with with hospital hospital travel travel and and accommodation. accommodation.
The The charity charity continues continues[to] to provide provide emotional emotional and and[practical] practical support support[in] in addition addition to to supplying supplying food food parcels, parcels, food food vouchers vouchers[and] and[helping] helping families families[struggling] struggling with[with][their] their[utility] utility bills. bills.
The The charity charity has has continued continued to to make make grants grants to to parents/carers/families parents/carers/families of of children children that that meet meet the the criteria criteria set set out out in in the the objectives. objectives. The The grants grants include include the the cost cost of[of] medical medical equipment, equipment, hospital hospital travel travel and and accommodation accommodation expenses, expenses, educational educational equipment, equipment, financial[financial] support, support, and and respite. respite.
The The charity charity also also provides provides emotional emotional support support and and advice advice[to] to families families[to] to ensure ensure[that] that they they are are claiming claiming the the correct correct benefits benefits and and help help with[with] locating locating alternative[alternative] funding. funding.
RECRUITMENT RECRUITMENT AND AND APPOINTMENT APPOINTMENT OF OF TRUSTEES TRUSTEES New New trustees trustees are are appointed appointed[by] by the the board board[of] of trustees. trustees. The The trustees trustees are are appointed appointed based based on on their their knowledge knowledge[of] of the the charity charity and and experience experience relative[relative] to[to] the the[charity's] charity's objectives. objectives.
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MAKE MAKE[THEM] THEM SMILE[SMILE] DIRECTORS DIRECTORS AND AND TRUSTEES REPORT TRUSTEES REPORT FOR FOR THE THE YEAR YEAR ENDED ENDED 28 28 FEBRUARY FEBRUARY 2024 2024
DIRECTORS DIRECTORS AND AND TRUSTEES TRUSTEES RESPONSIBILITIES RESPONSIBILITIES (CONTINUED) (CONTINUED)
REVIEW REVIEW OF OF FINANCIAL FINANCIAL ACTIVITIES ACTIVITIES AND AND AFFAIRS AFFAIRS
Full Full details[details] of[of] the the[financial] financial transactions transactions are are contained contained in in the the attached attached accounts. accounts. The The total total incoming incoming resources resources[for] for the the year year were were £330,503 €330,503 and and after after deducting deducting resources resources expended expended[of] of £322,865, the the net net incoming incoming resources resources were were £7,638. 27,638.
The The net net[assets] assets[of] of Make Make Them Them Smile Smile[at] at 29 29 February February 2024 2024 were were[E 131] £131,936[,936]
RESERVES RESERVES POLICY POLICY
- Make Make Them Them Smile Smile reserves reserves are are below below recommended recommended levels[leveis] of[of] the the Charity Charity Commission. Commission. The The trustees trustees continue continue to[to] review review reserves reserves policy policy and and develop develop strategies strategies to to establish establish appropriate appropriate reserves reserves for for the the operation operation of of the the charity. charity.
PLANS PLANS FOR[FOR] THE FUTURE THE FUTURE
Make Make Them Them Smile Smile will will continue continue[to] to work work[to] to[relieve] relieve poverty poverty and and sickness sickness and and to to preserve preserve the the health health of[of] children children with with disabilities disabilities and/or and/or special special needs. needs. Whilst Whilst continuing continuing to to work work for for the the relief relief of of poverty, poverty, the the Charity Charity intends intends to to[try] try and and help help more more families families with with medical medical funding. funding.
PUBLIC PUBLIC BENEFIT BENEFIT STATEMENT STATEMENT
The The Trustees Trustees confirm confirm they they have have complied complied with with their their duty duty[in] in section section 17(5) 17(5)[of] of the the 2011 2011 Charities Charities Act Act to to have have due due
regard regard to to the the guidance guidance on on public[public] benefit benefit published published by by the the Charity Charity Commission Commission in in exercising exercising their their powers powers and and duties. duties.
This This report report has has been been prepared prepared[in] in accordance accordance with with the the small small companies' companies’ regime regime of of the the Companies Companies Act Act 2006. 2006.
Signed Signed on on behalf behalf[of] of the the board board[of] of directors directors and and trustees: trustees:
_
M M[J] J Stirk Stirk
April April 21, 21, 2024 2024
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INDEPENDENT INDEPENDENT[EXAMINER'S] EXAMINER’S REPORT REPORT TO TO THE THE MEMBERS MEMBERS OF OF MAKE MAKE THEM THEM SMILE SMILE | I report report on on the the accounts accounts of the of the company company for for the the year year ended ended 29 29 February February 2024, 2024, which which are are set set out out on on pages pages 6 6 to to 10. 10. RESPECTIVE RESPECTIVE RESPONSIBILITES RESPONSIBILITES OF OF THE TRUSTEES THE TRUSTEES AND AND EXAMINER EXAMINER
The The[trustees] trustees[(who] (who are are[also] also[the] the directors[directors][ of] of the[the] company company[for] for[the] the purposes purposes[of] of company company law) law) are are responsible responsible[for] for[the] the preparation preparation of the of the accounts. accounts. The The charity's charity's[trustees] trustees consider consider[that] that an an audit audit[is] is not[not][required] required for[for] this this year year under under section[section][144(2)] 144(2)[of] of[the] the Charities Charities Act Act 2011 2011 (the[(the] Charities Charities Act) Act) and and[that] that an an independent independent examination examination is is needed. needed. Having Having satisfied satisfied myself myself that that the the charity charity is is not not subject subject[to] to audit audit under under company company law law and and is[is] eligible[eligible][for] for independent independent examination, examination, it it is is my my responsibility responsibility to: to:
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e examine examine the[the] accounts accounts under[under][section] section 145 145[of the] of the Charities Charities[Act;] Act; e to to follow follow the the procedures procedures laid laid down down in in the the General General Directions Directions given given by by the the Charity Charity Commission Commission under under section section 145(5)(b) 145(5)(b) of[of] the the Charities Charities Act; Act; and and
e to to state state whether whether particular particular matters matters have have come come to to my my aitention. attention.
BASIS BASIS OF OF INDEPENDENT INDEPENDENT EXAMINER'S EXAMINER’S REPORT REPORT
My My examination examination was was carried carried out out[in] in accordance accordance with with the the General General Directions Directions given given by by the the Charity Charity Commission. Commission. An An examination examination includes includes a a review review of[of] the the accounting accounting records records kept kept by by the the charity charity and and a a comparison comparison of of the the accounts accounts presented presented with with those those
records. records. It It also also includes includes consideration consideration of of any any unusual unusual items items of of disclosures disclosures in in the the accounts, accounts, and and the the seeking seeking of of explanations explanations
from from you you as as trustees trustees concerning concerning any any such such matters. matters. The The procedures procedures undertaken undertaken do[do] not[not][provide] provide[all] all[the] the evidence evidence that[that] would would[be] be
required required in in an an audit audit and, and, consequently, consequently, no no opinion opinion is is given given as as to to whether whether the the accounts accounts present present a a 'true ‘true and and fir fir view' view’ and and the the
report report is is limited[limited] to[to][those] those matters matters set set out out in[in][the] the statement statement[below.] below.
INDEPENDENT INDEPENDENT EXAMINER'S EXAMINER’S STATEMENT STATEMENT
In In connection connection with with my my examination, examination, no no matter[matter] has[has] come come[to] to my my attention:[attention:]
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1 which which[gives] gives me me reasonable reasonable cause cause[to] to[believe] believe that, that,[in] in any any[material] material respect, respect,[the] the requirements:[requirements:] e to to keep keep accounting records accounting records in in accordance accordance with with section section 386 386 of of the the Companies Act Companies Act 2006; 2006; and and
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e to to prepare prepare accounts accounts which which accord accord with with[the] the accounting accounting records,[records,] comply comply with with[the] the accounting[accounting] requirements requirements[of] of[the] the Companies Act Companies Act 2006 2006 and and with with the[the] methods methods and and principles principles of[of] the[the] Statement Statement of[of] Recommended Recommended Practice:[Practice:] Accounting Accounting and and Reporting[Reporting] by by Charities Charities
have have[not] not been been[met;] met; or or
Ds 2. to to which, which, in in my my opinion, opinion, attention attention should should be be drawn drawn in in order order to to enable enable a a proper proper understanding understanding of of the the accounts accounts to to be be reached. reached.
bh neu Andrew Andrew S[S] Parker Parker 16 16 Foundry Foundry Close Close Halton Halton Lancaster Lancaster I LA2 AD 6FE 6FE
April April 21, 21, 2024 2024
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MAKE MAKE[THEM] THEM SMILE SMILE
INCOME INCOME AND AND EXPENDITURE EXPENDITURE ACCOUNT ACCOUNT AND AND STATEMENT STATEMENT OF OF FINANCIAL FINANCIAL ACTIVITIES ACTIVITIES
FOR THE YEAR FOR THE YEAR ENDED[ENDED][29] 29 FEBRUARY FEBRUARY 2024[2024]
| Restricted Funds Restricted Funds |
Unrestricted Funds Unrestricted Funds |
Total Funds Total Funds |
Total Funds Total Funds |
|||
|---|---|---|---|---|---|---|
| 2024 2024 |
2024 2024 |
2024 2024 |
2023 2023 |
|||
| Notes Notes |
£ | £ | £ | £ | ||
| INCOMING RESOURCES INCOMING RESOURCES |
||||||
| Incomingresources from generated funds: Incoming resources from generated funds: |
||||||
| Donations Gift aid Donations Gift aid |
- - |
49,583 2,051 49,583 2,051 |
49,583 2,051 49,583 2,051 |
66,855 4,986 66,855 4,986 |
||
| Caravan Hire Caravan Hire |
6,492 6,492 |
6,492 6,492 |
- | |||
| Sponsorships and grants Sponsorships and grants |
90 126 90,126 |
181 595 181,595 |
271 721 271121 |
190 636 190,636 |
||
| Investment income: Investment income: |
90,126 90,126 |
239,721 239,721 |
329,847 329,847 |
262,477 262,477 |
||
| Bank interest received Bank interest received |
- | 656 656 |
656 656 |
84 84 |
||
| Total incoming resources Total incoming resources |
90 126 90,126 |
240 377 240,377 |
330 503 330,503 |
262 561 262,561 |
||
| RESOURCES EXPENDED RESOURCES EXPENDED |
||||||
| Costs of generating funds Costs ofgenerating funds |
||||||
| Fundraising costs Costs of charitable activities Fundraising costs Costs of charitable activities |
2 2 |
90,326 - 90,326 |
44,460 156,631 44,460 156,631 |
44,460 246,957 44,460 246,957 |
54,692 110,988 54,692 110,988 |
|
| Supportcosts Support costs |
28,635 28,635 |
28,635 28,635 |
33,153 33,153 |
|||
| Governance costs Governance costs |
- | 2813 2,813 |
2 813 2,813 |
1 847 1.847 |
||
| Total resources expended Total resources expended |
90 326 90.326 |
232 539 232,539 |
322 865 322,865 |
201 680 201,680 |
||
| Net incoming/(outgoing) resources and Net income/(expenditure) for the year Net incoming/(outgoing) resources and Net income/(expenditure) forthe year |
3 3 |
(200) (200) |
7,838 7,838 |
7,638 7,638 |
60,881 60,881 |
|
| Total funds at 1 March 2023 Total funds at 29 February 2024 Total funds at 1 March 2023 Totalfundsat29February2024 |
200 200 - |
124 098 131 936 124,098 131,936 |
124 298 131 936 124.298 131,936 |
63 417 124 298 63.417 124,298 |
The The Income[Income] and and Expenditure Expenditure Account Account has[has] been[been] prepared prepared on on[the] the[basis] basis[that] that[all] all operations[operations] are are continuing[continuing] operations.[operations.]
There were There were no no[gains] gains[of] of[losses] losses recognised recognised[in] in these these Financial Financial Statements Statements[other] other[than] than[through] through[the] the Income Income and[and] Expenditure Expenditure Account. Account.
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MAKE MAKE THEM THEM SMLE SMILE
| BALANCE SHEET AT 29 FEBRUARY 2024 BALANCE SHEET AT 29 FEBRUARY 2024 |
BALANCE SHEET AT 29 FEBRUARY 2024 BALANCE SHEET AT 29 FEBRUARY 2024 |
BALANCE SHEET AT 29 FEBRUARY 2024 BALANCE SHEET AT 29 FEBRUARY 2024 |
BALANCE SHEET AT 29 FEBRUARY 2024 BALANCE SHEET AT 29 FEBRUARY 2024 |
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|---|---|---|---|---|---|---|---|
| Registered in England No. Registered in England No. |
07525980 07525980 |
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| 2024 2024 |
2024 2024 |
2023 2023 |
2023 2023 |
||||
| Notes Notes |
z | £ | £ | £ | |||
| FIXED ASSETS FIXED ASSETS |
7 7 |
63,223 63,223 |
50,358 50,358 |
||||
| CURRENT ASSETS CURRENT ASSETS |
|||||||
| Cash at bank and in hand Cash at bank and in hand |
79,305 79,305 |
76,053 76,053 |
|||||
| Prepayments Prepayments |
5 337 84,642 D036 84,642 |
9 681 85,734 9,681 85,734 |
|||||
| CREDITORS CREDITORS |
|||||||
| Amounts falling due within one Amounts falling due within one |
year year |
8 8 |
15 929 15,929 |
11.794 11.794 |
|||
| NET CURRENT ASSETS NET CURRENT ASSETS |
68 713 68,713 |
73 940 73,940 |
|||||
| __ | |||||||
| TOTAL ASSETS LESS CURRENT TOTAL ASSETS LESS CURRENT |
|||||||
| LIABILITIES/NET ASSETS LIABILITIES/NET ASSETS |
131 936 131,936 |
124 298 124,298 |
|||||
| FUNDS FUNDS |
|||||||
| Restricted funds Restricted funds |
- | 200 200 |
|||||
| Unrestricted general funds Unrestricted general funds |
127,744 127,744 |
124,098 124,098 |
|||||
| Unrestricted designated funds Unrestricted designated funds |
10 10 |
4 192 4.192 |
- | ||||
| Total Funds TotalFunds |
131 936 131,936 |
124 298 124.298 |
The The company company is IS exempt exempt from from the the requirements requirements relating relating to to preparing preparing audited audited accounts accounts in in accordance accordance with with section section
477 477 of[of] the the Companies Companies Act[Act] 2006. 2006.
The The members members have[have] not[not] required[required][the] the company company[to] to[obtain] obtain an an audit[audit][of] of[the] the accounts[accounts] for[for][the] the year year ended ended[29] 29 February February 2024, 2024, in[in] accordance accordance with with section section 476 476 of[of] the the Companies Companies[Act] Act 2006. 2006. The The directors directors acknowledge acknowledge their their responsibilities responsibilities for[for] complying complying[with] with the[the] requirements requirements[of] of the[the] Companies Companies[Act] Act[2006] 2006 with with respect respect to to accounting accounting records records and and the the preparation preparation[of] of accounts. accounts.
—~. The The accounts accounts have have been been prepared prepared in in accordance accordance with with the the provisions provisions of of Part Part 15 15 of of the the Companies Companies Act Act 2006 2006 relating[relating][to] to small small companies. companies. The The accounts accounts were were approved approved[by] by the the board board of[of] directors[directors] on on April[April][21,] 21,[2024] 2024[and] and were were signed signed on on[its] its behalf[behalf] by:[by:]
M M J J Stirk Stirk Director Director
The The notes notes on on pages pages 8[8][to] to 10[10][form] form part[part] of[of] these these Financial[Financial][Statements.] Statements.
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MAKE MAKE THEM THEM SMILE[SMILE] NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS FOR FOR THE THE YEAR YEAR ENDED ENDED 29 29 FEBRUARY FEBRUARY 2024 2024
1 ACCOUNTING ACCOUNTING POLICIES POLICIES
1.1. 1.1 BASIS BASIS OF OF PREPARATION PREPARATION The The Financial Financial Statements Statements have have been been prepared prepared under under the the Historical[Historical] Cost Cost Convention, Convention, and and are are[in] in accordance accordance with with the the provisions provisions of[of] Section Section IA 1A “Smaller "Smaller Entities” Entities" of of Financial Financial Reporting Reporting Standard Standard 102 102 "The “The Financial Financial Reporting Reporting standard standard applicable applicable[in] in the the UK UK and and Republic Republic of[of][Ireland"] Ireland” and and the the Companies Companies Act Act 2006 2006 and and with with the the Statement Statement of of Recommended Recommended Practice: Practice: Accounting Accounting and and Reporting Reporting by by Charities Charities preparing preparing their their accounts accounts in in accordance accordance with with the the Financial Financial Reporting[Reporting] Standard Standard applicable applicable[in] in the the UK UK and and Republic Republic of[of] Ireland Ireland and and with with the the Charities Charities[Act] Act[2011.] 2011.
The The charity charity constitutes constitutes a a[public] public benefit benefit entity entity as as defined defined[by] by FRS FRS 102. 102.
1.2 1.2 INCOMING INCOMING[RESOURCES] RESOURCES Income Income from from donations donations and and events events[is] is included included in[in] incoming incoming resources resources when when receivable. receivable.
Income Income from from government government and and other other grants, grants, whether whether "capital" “capital” grants grants or or["revenue"] “revenue” grants, grants, is[is] recognised recognised when when the the charity charity has has entitlement entitlement to[to] the the funds, funds, any any performance performance[conditions] conditions attached[attached][to] to the the grants grants have have been been met, met, it it is is probable probable that that the the income income will will be be received, received, and and the the amount amount can can be be reliably reliably measured measured and and is is not not deferred. deferred.
1.3 1.3 RESOURCES RESOURCES EXPANDED EXPANDED Resources Resources expended expended are are recognised recognised in[in] the the period period[in] in which which[they] they are are incurred. incurred. Resources Resources expended expended include include attributable attributable VAT. VAT. 1.4 1.4 TANGIBLE TANGIBLE FIXED FIXED ASSETS ASSETS AND AND DEPRECIATION DEPRECIATION Fixed Fixed assets assets are are included[included] at at cost cost less less depreciation. depreciation. Depreciation Depreciation is is provided provided to to write write off off the the cost cost or or valuation, valuation, less[less] estimated estimated residual residual values, values,[of] of[all] all fixed[fixed] assets assets over over their their expected expected useful useful lives, lives, as as follows: follows: Office Office Furniture[Furniture][and] and Equipment[Equipment] 33% 33% on on the the reducing reducing balance balance basis basis Computer Computer equipment[equipment] 33% 33% on on the the reducing reducing balance balance basis basis Holiday Holiday caravan caravan 7 7 years years straight straight line line
1.5 1.5 INTEREST INTEREST RECEIVABLE RECEIVABLE Interest Interest is is included included when when receivable receivable by by the the charity. charity.
a.
1.6 1.66 FUND FUND ACCOUNTING ACCOUNTING Funds held[by] the charity are either: Funds held by the charity are either: Unrestricted Unrestricted general general funds funds — these these are are funds funds[which] which can can be be used used in in accordance accordance with with the the charitable charitable objectives objectives at[at][the] the discretion discretion[of] of[the] the[trustees.] trustees. Designated Designated funds[funds] are are unrestricted[unrestricted] funds funds of[of][the] the charity[charity] which[which] the[the] trustees trustees have have decided decided[at] at their their[discretion] discretion to to set set aside aside to to use use for for a a specific specific purpose. purpose. Restricted Restricted funds funds — — these these are are funds funds that that can can only only be be used used for for particuiar particular restricted restricted purposes purposes within within the the objects objects of of the the charity. charity. Restrictions Restrictions arise[arise][when] when specified specified by[by][the] the[donor] donor or or[when] when funds funds are are raised raised[for] for particular[particular] restricted restricted purposes. purposes.
2 2. FUNDRAISING FUNDRAISING COSTS COSTS
| FUNDRAISING COSTS FUNDRAISING COSTS |
||
|---|---|---|
| 2024 2024 |
2023 2023 |
|
| £ | £ | |
| Wages and salaries Wages and salaries |
41,221 41,221 |
49,738 49,738 |
| Postage Postage |
1,051 1,051 |
2,090 2,090 |
| Stationery Stationery |
599 599 |
1,542 1,542 |
| Rent Rent |
234 234 |
- |
| Telephone Telephone |
20 20 |
30 30 |
| Advertising Fundraioing equipment Advertising Fundraising equipment |
1 ,335 1;335 = |
1 ,066 1 226 1,066 1,226 |
| 44 460 44.460 |
55 692 55,692 |
8 8
MAKE MIAKE[THEM] THEM[SMILE] SMILE
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"4
NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS FOR FOR THE THE YEAR YEAR ENDED ENDED 29 29 FEBRUARY FEBRUARY 2024 2024
3. 3. NET NET INCOMING INCOMING RESOURCES RESOURCES
| 2024 2024 |
2023 2023 |
||
|---|---|---|---|
| £ | £ | ||
| The net incoming/(outgoing) resources are stated after The net incoming/(outgoing) resources are stated after |
charging: charging: |
||
| IndependentExaminer's Fees Independent Examiner’s Fees |
2,400 2,400 |
1 ,620 1,620 |
|
| Profit on sale of holiday home Profit on sale of holiday home |
(7,077) (7,077) |
- | |
| Depreciation - owned assets Depreciation - owned assets |
14 422 14.422 |
14 677 14.677 |
|
| 4. 4. |
STAFF COSTS AND TRUSTEE'S REMUNERATION STAFF COSTS AND TRUSTEE’S REMUNERATION |
||
| 2024 2024 |
2023 2023 |
||
| £ | £ | ||
| Wages and Salaries Wages and Salaries |
113,015 113,015 |
90,669 90,669 |
|
| Social Security Costs Social Security Costs |
- | - | |
| Pension Costs Pension Costs |
258 258 |
280 280 |
|
| 113 273 113,273 |
90 949 90,949 |
No No employee employee earned earned more more than than €60,000 £60,000 per per annum. annum. No No trustees trustees received received any any remuneration remuneration during during the the year. year.
-
- NUMBER NUMBER OF OF EMPLOYEES EMPLOYEES The The average average[number] number[of] of full-time[full-time][equivalent] equivalent employees employees[(including] (including casual[casual] and[and][part-time] part-time staff) staff) during[during][the] the year year was was made[made] up up as[as][follows:] follows:
| 2024 2024 |
2023 2023 |
|
|---|---|---|
| Administration Welfare Fundraising Support Administration Welfare Fundraising Support |
1 2 1 1 5 1 2 1 eh és) |
1 2 1 1 5 1 2 1 1 és) |
-
- RELATED PARTY RELATED PARTY[TRANSACTIONS] TRANSACTIONS
The The following foliowing trustees trustees were were reimbursed reimbursed[for] for expenses expenses during during the the year: year:
A A Dunne Dunne £388 €388 T T Stirk Stirk £250 €250
In In addition, addition, one one of of the the trustees trustees stayed stayed in in one one of of the the charity’s charity's holiday holiday homes homes for for a a week week with with their their[family.] family.
9 9
aS
a
MAKE MAKE THEM THEM SMILE SMILE
NOTES NOTES[TQ] TO THE THE FINANGIAL STATEMENTS STATEMENTS FOR FOR THE YEAR THE YEAR ENDED ENDED[29] 29 FEBRUARY FEBRUARY 2024 2024
| 7. 7. |
TANGIBLE FIXED ASSETS TANGIBLE FIXED ASSETS |
TANGIBLE FIXED ASSETS TANGIBLE FIXED ASSETS |
||||||
|---|---|---|---|---|---|---|---|---|
| Storage Storage |
Holiday Holiday |
Computer Computer |
Office Office |
|||||
| Shed Shed |
Caravans Caravans |
Equipment Equipment |
Furniture & Furniture & |
|||||
| Equipment Equipment |
Total Total |
|||||||
| COSTS COSTS |
£ | £ | £ | £ | £ | |||
| At 1 March 2023 At 1 March 2023 |
1 ,689 1,689 |
93,643 93,643 |
4,500 4,500 |
3,293 3,293 |
103,125 103,125 |
|||
| Additions Disposals Additions Disposals |
- - |
31 ,645 (30 495) 31,645 (30,495) |
- - |
- - |
31 ,645 (30,495) 31,645 (30.495) |
|||
| At 29 February 2024 At 29 February 2024 |
1 689 1,689 |
94 793 94.793 |
4 500 4,500 |
3 293 3,293 |
104 275 104,275 |
|||
| DEPRECIATION DEPRECIATION |
||||||||
| At 1 March 2023 At 1 March 2023 |
1 ,266 1,266 |
45,077 45,077 |
3,901 3,901 |
2,523 2,523 |
52,767 52,767 |
|||
| Charge for period Charge for period |
423 423 |
13,542 13,542 |
200 200 |
257 257 |
14,422 14,422 |
|||
| Disposals At 29 February 2024 Disposals At 29 February 2024 |
1 689 - 1.689 |
(26 137) 32 482 (26,137) 32,482 |
4 104 - 4.104 |
2.780 - 2.780 |
(26 137) 41 052 (26,137) 41,052 |
|||
| NET BOOK VALUES NET BOOK VALUES |
||||||||
| At 29 February 2024 At29 February 2024 |
- | 62 311 62,314 |
399 399 |
513 513 |
63 223 63,223 |
|||
| At 1 March 2023 At 1 March 2023 |
423 423 |
48 566 48, 566 |
599 599 |
770 770 |
50 358 50,358 |
|||
| 8. 8. |
CREDITORS:Amounts CREDITORS: Amounts |
falling due falling due |
in one-year in one-year |
2024 2024 |
2023 2023 |
|||
| £ | £ | |||||||
| Accruals Accruals |
15 929 15,929 |
11 794 11,794 |
=F
| 9. 9. |
ANALYSIS OF NET ASSETS BETWEEN FUNDS ANALYSIS OF NET ASSETS BETWEEN FUNDS |
|||
|---|---|---|---|---|
| Unrestricted Unrestricted |
Restricted Restricted |
Total Total |
||
| funds funds |
funds funds |
funds funds |
||
| £ | £ | £: | ||
| Fund balances at 29 February 2024 as represented by: Fund balances at 29 February 2024 as represented by: |
||||
| Tangible fixed assets Tangible fixed assets |
63,223 63,223 |
- | 63,223 63,223 |
|
| Current assets Current assets |
84,642 84,642 |
- | 84,642 84,642 |
|
| Creditors due within one year Creditors due within one year |
(15,929) 131 936 (15,929) 131,936 |
- - |
(15,929) 131 936 (15.929) 131,936 |
10. 10. UNRESTRICTED UNRESTRICTED DESIGNATED DESIGNATED FUNDS FUNDS
The The charity's charity's trustees trustees have have[set] set aside aside[€4,] £4,192[ 192][of] of unrestricted funds unrestricted funds for[for] a a specific specific[project.] project.
10 10
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MAKE MAKE THEM THEN SMILE SMILE DETAILED DETAILED STATEMENT STATEMENT OF OF FINANCIAL FINANCIAL ACTIVITIES ACTIVITIES FOR FOR THE THE YEAR[YEAR] ENDED ENDED 29 FEBRUARY 5054 INCOMING INCOMING RESOURCES RESOURCES
| INCOMINGRESOURCES INCOMING RESOURCES |
|||
|---|---|---|---|
| 2024 2024 |
2023 2023 |
||
| z | £ | ||
| Donations Grants Donations Grants |
49,583 271,721 49,583 2/1,/21 |
66,855 190,636 66,855 190,636 |
|
| Caravan Hire Caravan Hire |
6,492 6,492 |
- | |
| Gift Aid Gift Aid |
2,051 2,051 |
4,986 4,986 |
|
| Bank interest received Bank interest received |
656 656 |
84 84 |
|
| 330 503 330.503 |
262 561 262.561 |
||
| OUTGOING RESOURCES OUTGOING RESOURCES |
|||
| Fundraising Fundraising |
|||
| FundraisingStaff Fundraising Staff |
41 ,221 41,221 |
49,738 49,738 |
|
| Rent Rent |
234 234 |
- | |
| Postage Postage |
1,051 1,051 |
2,090 2,090 |
|
| Printing & Stationary Printing & Stationary |
599 599 |
1,542 1,542 |
|
| Telephone Telephone |
20 20 |
30 30 |
|
| Advertising Equipment Advertising Equipment |
1 ,335 44 460 1,335 - 44.460 |
1,066 1 226 55 692 1,066 1.226 55.692 |
|
| Charitable Activities Charitable Activities |
|||
| Welfare & Support Staff Welfare & Support Staff |
58,013 58,013 |
26,918 26,918 |
|
| Appeals Holidays & Respite Appeals Holidays & Respite |
. | 149,401 32,712 149,401 32,712 |
45,840 26,621 45,840 26,621 |
| Rent Rent |
306 306 |
174 174 |
|
| Telephone Telephone |
767 767 |
717 Td |
|
| Postage Postage |
1,391 1,391 |
5,186 5,186 |
|
| Printing & Stationary Printing & Stationary |
602 602 |
832 832 |
|
| Motor & Travel Expenses Motor & Travel Expenses |
2,430 2,430 |
3,634 3,634 |
|
| Advertising Advertising |
1 335 246 957 1,335 246.957 |
1 066 110 988 1,066 110,988 |
|
| SupportCosts Support Costs |
|||
| Admin Staff Admin Staff |
14,039 14,039 |
14,293 14,293 |
|
| Rent Rent |
84 84 |
174 174 |
|
| Postage Printing & Stationary Sundry office equipment Postage Printing & Stationary Sundry office equipment |
21 329 3,737 ZA 329 3/30 |
634 462 634 462 |
|
| Telephone Telephone |
. | 20 20 |
|
| Sundry expenses Sundry expenses |
- | - | |
| Memberships and subscriptions Memberships and subscriptions |
470 470 |
613 613 |
|
| Insurance Insurance |
465 465 |
377 377 |
|
| Advertising Bank Charges Profit on sale of holiday home Advertising Bank Charges Profit on sale of holiday home |
1 ,334 811 (7,077) 1,334 811 (7,077) |
1,066 837 1,066 837 - |
|
| Depreciation Depreciation |
14 422 28 635 14.422 28.635 |
14 677 33 153 14.677 33:153 |
|
| Governance Governance |
|||
| Bookkeeping and payroll software Bookkeeping and payroll software |
413 413 |
227 221 |
|
| Independent Examiner Fees Independent Examiner Fees |
2 400 2,400 |
1 620 1,620 |
|
| 2813 2,813 |
1 847 1,847 |
||
| Total outgoing resources Total outgoing resources |
322 865 322,865 |
201 680 201.680 |
|
| NET INCOMING/(OUTGOING) RESOURCES NETINCOMING/(OUTGOING)RESOURCES |
7 638 7.638 |
60 881 60,884 |