"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|
Sox
> 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||||||||||
|AND TRUSTEES
AND TRUSTEES|Tony Stirk
Tony Stirk||||||||||
||Anthony J Dunne
—
Anthony J Dunne —|resigned 15th
resigned 15'"||May 2023
May 2023|||||||
||Erica Dalton
Erica Dalton||||||||||
||Crystal Eggleston
Crystal Eggleston||||||||||
||Kelly McWilliams
Kelly McWilliams||||||||||
|REGISTERED OFFICE
REGISTERED OFFICE|Business Hive
Business Hive||||||||||
|AND PRINCIPAL ADDRESS
AND PRINCIPALADDRESS|13 Dudley Street
13 Dudley Street||||||||||
||Grimsby
Grimsby||||||||||
||Lincolnshire
Lincolnshire||||||||||
||DN31 2AW
DN31 2AW||||||||||
|COMPANYREGISTRATION
COMPANY REGISTRATION _|Registered in England No. 07525980
Registered in England No. 07525980||||||||||
|REGISTERED CHARITY NO.
REGISTERED CHARITY NO.|1150013
1150013||||||||||
|ACCOUNTANT
ACCOUNTANT|Andrew S Parker
Andrew S Parker||||||||||
||Chartered Accountant
Chartered Accountant||||||||||
||16 Foundry Close
16 Foundry Close||||||||||
||Halton
Halton||||||||||
||Lancaster
Lancaster||||||||||
||LA2 6FE
LA2 6FE||||||||||
|BANKERS
BANKERS|Lloyds TSB
Lloyds TSB||||||||||
||3 Market Place
3 Market Place||||||||||
||Spalding
Spalding||||||||||
||PEII 4ST
PE114ST||||||||||
> 1 4
~
## 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.
> 2 2
.
~~
## 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.
- 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
- 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.
> 3 3
## 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
> 4 4
—_
## 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:
- 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:]
1. 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
- 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
> 5 5
.
_
## 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.
> 6 6
## 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|||
|---|---|---|---|---|---|---|---|
||||Registered in England No.
Registered in England No.||07525980
07525980|||
|||||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.
7 7
## 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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## 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.
5. 5. 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)|
6. 6. 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|