Registered in England No. 07525980 Registered Charity No. 1150013 Make Them Smile FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 February 2025
MAKE THEM SMILE CONTENTS Page Directors, and Trustees, Report Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 9-11 The following are not part of the Statutory Accounts Detailed Statement of Financial Activities 12
MAKE THEM SMILE DIRECTORS AND TRUSTEES REPORT FOR THE YEAR ENDED 28 FEBRUARY 2025 LEGAL AND ADMINISTRATIVE INFORMATION LEGAL STATUS A Company limited by guarantee not having a share capital. The governing instrument is the Companys Articles of Association. The company was registered as a Charity on 03 December 2012. DIRECTORS AND TRUSTEES Martin J Stirk Tony Stirk Erica Dalton Crystal Eggleston Kelly Mcwilliams REGISTERED OFFICE Business Hive AND PRINCIPAL ADDRESS 13 Dudley Street Grimsby Lincolnshire DN312AW COMPANY REGISTRATION Registered in England No. 07525980 REGISTERED CHARITY NO. 1150013 ACCOUNTANT Andrew S Parker Chartered Accountsnt 16 Foundry Close Halton Lancaster LA2 6FE BANKERS Lloyds TSB 3 Market Place Spalding PE114ST
MAKE THEM SMILE DIRECTORS AND TRUSTEES REPORT FOR THE YEAR ENDED 28 FEBRUARY 2025 The Directors and Trustees present their Report and Financial Statements for the year ended 28 February 2025. 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 povety 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 Erica Dalton Crystal Eggleston Kelly Mcwiliams 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 of the 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.
MAKE THEM SMILE DIRECTORS AND TRUSTEES REPORT FOR THE YEAR ENDED 28 FEBRUARY 2025 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 estsblished 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 povety and sickness and to preserve the health of children and children with disabilities andlor specific needs by such means as the trustees see fit from time to time., and b. 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, the NHS, Special (SENI Schools, Other charities with similar objectives and work with families directly that have approached them for assistance. The charity has also provided Therapy and Family Support: 71 Hydro and Physiotherapy Therapy Sessions: Providing critical physical therapy to improve mobility, strength, and well-being for children with physical disabilities. 106 Family Holidays: Offering much-needed getaways for families, giving them respite and quality time away from daily challenges. 50 Family Respite Breaks: These breaks provided vital relief for caregivers and ensured positive shared experiences. 17 Spending Contributions {£100 each): Supporting family expenses during these breaks. Educational and Creative Resources: 6 DSLR Cameras: These are enabling photography classes for 32 children currently and approximately 60 more in 2025, fostering creativity and new skills. 20 iPads for SEN Schools: Enhancing learning and communication for children with special needs. 4 Speech and Language iPads with Software: Enabling improved communication for children with speech challenges. 30 x £50 Food Vouchers: Helping families struggling with food insecurity access essential supplies. Home and Comfort Support: Sensory Projector and £31,000 for Sensory Equipment- Enhancing sensory experiences for children with disabilities.
MAKE THEM SMILE DIRECTORS AND TRUSTEES REPORT FOR THE YEAR ENDED 28 FEBRUARY 2025 ACHIEVEMENTS AND PERFORMANCE (Conttnued) Reinforced Sofa, Bed Settee, and 3 Bunk Beds with Mattresses: Providing comfortable, safe spaces in family homes. 2 Washing Machines and Fridge Freezer. Supporting basic home needs for families. Specialist Leg Straps and Safe Seating for SEN School: Ensuring safe, comfortable support for students. Medical Equipment Storage Shed.. Offering secure, organised storage for essential medical supplies. Accessibility and Mobility Assistance: Wheelchair Electric Adaptation, 3 Electric Wheelchairs. and 2 Manual Wheelchairs: Providing mobility solutions to enhance independence. 3 Specialist Strollers: Supporting children with mobility challenges. Ipad Voice Device: Offering communication support for children with limited verba5 abilities. Education and Technology: 2 Laptops: Supporting children's educational needs with essential digital access. Specialist Backpack and 4 Pairs of Children's Spectacles: Tailoring support to improve mobility and visual needs. Specialised Medical and Emotional Support: Driving Experience: Fulfilling a terminally ill child's wish in partnership with the NHS. Assistance with Rent Arrears: Providing critical support to families facing financial hardship through social services. Hospital Travel Costs: Helping families manage expenses related to essential medical visits. School Support and Adaptations: School Transport: Supporting access to education. Disabled Toilet for SEN School: Ensuring accessibility for students with physical disabilities. The charity continues to provide emotional and practical support in addition to supplying food parcels, food vouchers and helping families struggling with their utility bills. The charity has continued to make grants to parentslcarerslfamilies of children that meet the criteria set out in the objectives. The grants include the cost of medical equipment, hospital travel and accommodation expenses, educational equipment, financial support, and respite. 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. The charity also provides bereavement support 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.
MAKE THEM SMILE DIRECTORS AND TRUSTEES REPORT FOR THE YEAR ENDED 28 FEBRUARY 2025 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 £269,463 and after deducting resources expended of £255,432, the net incoming resources were £14.031. The net assets of Make Them Smile at 28 February 2025 were £145,967 RESERVES POLICY Make Them Smile aims to hold minimum reserves of £40,000, this is sufficient to maintain the running of the charity, the 2 respite homes and the holiday home for a period of 12 months. 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 andlor special needs. The charity will continue to work for the relief of poverty by way of helping families struggling with the cost of living crisis. The Charity intends to help more families with medical funding and equipment. PUBLIC BENEFIT STATEMENT The Trustees confirm they have complied with their duty in section 17(5) of the 201 I 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 accoi'dance with the small companies. regime of the Companies Act 2006. Signed on behalf of the board of directors and trustees.. M J Stirk April 6, 2025
INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF V.AKE THEM SMILE I report on the accounts o! the company Tor the year ended 28 February 2025, which are set out on pages 6 to 10. RESPECTIVE RESPONSIBILITES OF THE TRUSTEES AND EXAMINER The trustees (who are also the directors of the company for the purposes of company lawl are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144121 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 to follow the procedures laid down in the General Directions given by the Charity Commission under section 14515}Ib) of the Charities Act, and to state whether particular matters have come to my attenb'on. BASIS OF INDEPENDENT EXAMINER'S REPORT My examination was carried out in accordance wth 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 disdosures in the accounts, and the seeking of explanations from you as trustees concerning any such matters. The prOdureS 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 rny attention-. which gives me reasonable cause to believe that. in any materia5 respect, the requirements.. to keep accounting records in accordan with section 38e of the Companies Act 2006., and to prepare accounts which accord wth the accounting records, comply with the accounting requirements of the Companies Act 2006 and vwth the methods and prinaples of the Statement of Recommended Practice.. Accounting and Reporting by Charities have not been met., or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Andrew S Parker 16 Foundry Close Halton Lancaster LA2 6FE April 6, 2025
MAKE THEM SMILE INCOME AND EXPENDITURE ACCOUNT AND STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 FEBRUARY 2025 Restricted Unrestricted Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 Notes INCOMING RESOURCES Incoming resour$ from generated funds.. Donations Gift aid Caravan Hire Sponsorships and grants 35,709 4,741 5,613 172411 218,474 35,709 4.741 5,613 222 755 268,818 49,583 2,051 S,492 271721 329,847 50,344 Investment income.. Bank interest received Totsl incoming resources 645 219119 656 330 503 50.344 269 463 RESOURCES EXPENDED Costs of generating funds Fundraising costs Costs of charitable activities Support costs Governance costs Totsl resources expended 26,412 157,419 19,043 26,412 207,763 19,043 44,460 246,957 28,635 2813 50,344 205 088 255 432 Net incomingl(outgoing) SoUrceS and Net incomellexpenditure) for the year 14,031 14,031 7,638 Total funds at 1 March 2024 Total funds at 28 February 2025 131936 145 967 131 936 145 967 124298 131 936 The Income and Expendrture Account has been prepared on the basis that all operations are continuing operations. There were no gains of losses recognised in these Financial Statements other than through the Income and Expenditure Account.
MAKE THEM SMILE BALANCE SHEET AT 28 FEBRUARY 2025 Registered in England No. 07525980 2025 2025 2024 2024 Notes FIXED ASSETS 71,703 63,223 CURRENT ASSETS Cash at bank and in hand Prepayments 84,871 79.305 91,555 84,642 CREDITORS Amounts falling due within one year NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIESINET ASSETS 145 967 131 936 FUNDS Restricted funds Unrestricted general funds Unrestricted designated funds Total Funds 140,967 127,744 10 145 967 131 936 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 2025, 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 6, 2025 and were signed on tts behaff by: M J Stirk Director The notes on pages 8 to 10 form part of these Financial Statements.
MAKE THEM SMILE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 ACCOUNTING POLICIES 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 mel, 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 Computer equipment Holiday caravan 330/0 on the reducing balance basis 33 % on the reaucing balance basis 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 accor(Jance with the charitable objectives at the discretion of the trustees. Designated funds are unrestricled funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Rèstricted 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. FUNDRAISING COSTS 2025 2024 Wages and salaries Postage Stationery Rent Telephone Advertising Fundraising equipment 23,292 1.137 426 141 15 1,401 41,221 1,051 599 234 20 1,335
MAKE THEM SIUIILE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 NET INCOMING RESOURCES 2025 2024 The net incomingl{outgoing) resources are staled after charging- Independent Examiner's Fees Profit on sale of holiday home Depreciation - owned assets 1,800 18,2911 2.400 17,0771 STAFF COSTS AND TRUSTEE'S REMUNERATION 2025 2024 Wages and Salaries Social Security Costs Pension Costs 91,533 113,013 317 258 113273 No employee earned more than £60,000 per annum. No trustees received any remuneration during the year. NUMBER OF EMPLOYEES The average number OT full-time equivalent employees (including casual and part-time staffj during the year was made up as rollows.. 2025 2024 Administration Welfare Fundraising Support RELATED PARTY TRANSACTIONS The following trustee was reimbursed for expenses during the year.. T Stirk £932 10
1171AKE THtM SMILE NOTES TO THE FINANC5AL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 TANGIBLE FIXED ASSETS Storage Holiday Computer Office Shed Caravans Equipment Furniture & Equipment Total COSTS At 1 March 2024 Additions Disposals At 29 February 2025 1,689 94,793 29,906 (23 1481 101551 4,500 3,293 104,275 29,906 4500 111033 DEPRECIATION At 1 March 2024 Charge for period Disposals At 29 February 2025 1,689 32,482 14,507 (16 533) 4,101 133 2,780 171 41,052 14,811 (16 533) NET BOOK VALUES At 28 February 2025 266 342 At 1 March 2024 62.311 399 513 CREDITORS.. Amounts falling due in one-year 2025 2024 Accruals ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Restricted funds funds Total funds Fund balances at 28 February 2025 as represented by: Tangible fixed assets Current assets Creditors due within one year 71,703 91,555 17291} 145 967 71,703 91,555 17291) 145 967 10. UNRESTRICTED DESIGNATED FUNDS The charity's trustees have set aside £5,000 of unrestricted funds for a specific project. 11
MAKE THEM SMILE DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 FEBRUARY 2025 INCOMING RESOURCES 2025 2024 Donations Grants Caravan Hire Gift Aid Bank interest received 35,709 49,583 222,755 271,721 5,613 6,492 4,741 2,051 845 656 269 463 330 503 OUTGOING RESOURCES Fundraising Fundraising Staff Rent Postage Printing & Stationary Telephone Advertising Equipment 23,292 141 1,137 426 15 1,401 41,221 234 1,051 599 20 1,335 Charitable Activities Welfare & Support Staff Appeals Holidays & Respite Rent Telephone Postage Printing & Stationary Motor & Travel Expenses Advertising 61,180 102,638 31,840 297 2,265 4,864 1,058 2,220 58,013 149,401 32,712 306 767 1,391 602 2,430 207 763 246 957 Support Costs Admin Staff Rent Postage Printing & Stationary Sundry office equipment Telephone Sundry expenses Memberships and subscriptions Insurance Advertising Bank Charges Profit on sale of holiday home Depreciation 7,378 153 1,056 297 1,168 14,039 84 21 329 3,737 404 470 465 1,334 811 {7,077} 1,400 667 (8,291) Governance Bookkeeping and payroll Soare Independent Examiner Fees 414 413 2400 Total outgoing resources 255 432 322 865 NET INCOMINGI(OUTGOING) RESOURCES 12