## **Smile Group** **Financial Statements and Trustees Report** **For the year ended 31 August 2020** ## **Smile Group CIO Committee Report and Accounts For the year ended 31 August 2020** ## **Committee Report:** The Trustees submit their report and accounts for the year ended to 31 August 2020. ## **1. Organisational information** **Trustees:** Ms. Joanne Cunningham Ms. Anna Maddox Ms. Tania Stanway Ms. Joanne Cairns Ms. Justine Garner Ms. Shirleyann Henny (appointed 23/09/2020) Ms. Beverley Goodwin (appointed 23/09/2020) **Principal Office:** 207 Peter Street Macclesfield SK11 8ES **Directors:** Ruth Eglin Natalie Nuttall **Independent Examiner:** Graham J Whitehouse Price Bradshaw Whitehouse & Co. 42 Marsh Green Road Elworth Sandbach CW11 3BQ **Charity Number:** 1168751 _Page 1_ **Smile Group CIO Committee Report and Accounts For the year ended 31 August 2020** ## **2. Structure, Governance and Management:** ## **Constitution:** Smile Group was registered as a Charitable Incorporated Organisation (CIO) on 12 August 2016 as successor to The Smile Group. ## **Organisational structure:** The charity is governed by a board of trustees, elected at the annual general meeting. The trustees are volunteers who are not paid for their work. The trustees bring a range of relevant expertise to the organisation. ## **Decision Making:** The board of trustees meet regularly to make decisions about the charity and review the charity plans. The board is also responsible for long term financial mid strategic planning and for the governance of the charity. The committee delegates operational responsibility to the directors. The directors are responsible for ensuring that the charity delivers services in accordance with the charitable objects and mission statement, that key performance indicators are met. The Treasurer takes responsibility for overseeing account reconciliation and reports directly to the committee on the accounts and budgetary matters. ## **Risk management:** The board of trustees conduct an annual review of the major risks to which the charity is exposed, and systems and procedures have been established to mitigate any risks the charity faces. Internal control risks are mitigated by the implementation of procedures for authorisation of all transactions and projects, and procedures are in place to ensure compliance with health and safety of volunteers, service users and visitors to the service. Policy and Procedures are reviewed annually to ensure that they continue to meet statutory and service requirements. ## **3. Objectives and Activities** ## **Objects of the Charity** 1. To provide relief to those affected by perinatal mental illness, and their families and friends, by means of support, advice and services complementary to those provided by statutory services. 2. To advance the education of the public in matters relating to perinatal mental illness. 3. To advance the health and education of the public, and in particular new parents, by providing support, advice and information about parenthood. _Page 2_ ## **Smile Group CIO Committee Report and Accounts For the year ended 31 August 2020** We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. The board of trustees consider how planned activities will contribute to the aims and objectives they have set. ## **4. Our services:** Smile Group provides peer support for families affected by Perinatal Mental Illness within Cheshire East, via 3 peer support groups, 1:1 Home visit and social media. They complement other statutory services and work in a collaborative approach. ## **5. Financial review** Total income for the year ended 31[st] August 2020 was £99,313 (2019 - £47,039). Further funding of £47,051 was received from Comic Relief and other grants of £48,312. Details are shown on page 8 of this report. The balance of the charity’s income was £3,951 (2019 - £5,988) from donations and fundraising. Expenditure for the year was £56,448 (2019 - £42,342), the majority of this (£34,266) was spent on core running costs. The resulting surplus for the year was £42,865 (2019 - £4,607). Reserves of the charity at 31 August 2020 were £72,864 (2019 - £29,999). The general reserve (unrestricted) increased by £11,289 to £29,754, strengthening the charity’s financial position moving forward. This report was approved by the board of trustees on 18 November 2020 and signed on their behalf: Tania Stanway Chair _Page 3_ **Smile Group CIO Committee Report and Accounts For the year ended 31 August 2020** ## **INDEPENDENT EXAMINER'S REPORT TO SMILE GROUP** I report on the accounts of the charity for the year ended 31 August 2020, which are set out on pages 5 to10. ## Responsibilities and basis of report As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Graham J Whitehouse For and on behalf of:Price Bradshaw Whitehouse & Co, Accountants, 42 Marsh Green Road Elworth SANDBACH CW11 3BQ 22 February 2021 _Page 4_ ## **Smile Group CIO Committee Report and Accounts For the year ended 31 August 2020** ## **Statement of Financial Activities** ||**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**2020**
**Total**
**2019**| |---|---| |**Income and endowments from:**
Donations and legacies
Income from charitable activities
Other income
**Total income**
**Expenditure on:**
Charitable activities
Raising funds
**Total expenditure**
**Net movement in funds**
**Total funds brought forward**
Transfer between funds
**Total funds carried forward**|3,951
-
3,951
5,988
3,750
91,612
95,362
39,976
-
-
-
1,075| ||**7,701**
**91,612**
**99,313**
**47,039**
-
52,128
52,128
34,266
4,320
4,320
6,880| ||**7,701**
**56,448**
**56,448**
**42,432**| ||**7,701**
**35,164**
**42,865**
**4,607**
**18,465**
**11,534**
**29,999**
**25,392**
3,588
(3,588)
-
-| ||**29,754**
**43,110**
**72,864**
**29,999**| _Page 5_ ## **Smile Group CIO Committee Report and Accounts For the year ended 31 August 2020** ## **Balance sheet** |**Current assets**
Cash at bank and in hand
**Current Liabilities**
Creditors and accruals
PAYE and pensions
**Net Asset surplus**
**Represented by:**
General fund
Restricted funds
**Funds of the charity**|**31/08/2020**
74,873
( 430)
(1,579)
**72,864**
29,754
43,110
**72,864**|**31/08/2019**| |---|---|---| |||32,869
(2,870)
-| |||**29,999**| |||18,465
11,534| |||**29,999**| Approved by the board of trustees on 18 November 2020 and signed on their behalf by: Tania Stanway Chair _Page 6_ ## **Smile Group CIO Committee Report and Accounts For the year ended 31 August 2020** ## **Statement of assets and liabilities** ||||**Total**
|**Total**| |---|---|---|---|---| ||**Unrestricted**|**Restricted**|**2020**|**2019**| |**Current assets**||||| |Bank and cash|29,754|45,119|74,873|32,869| ||**29,754**|**45,119**|**74,873**|**32,869**| |**Liabilities - Creditors: Amounts**||||| |**falling due in one year**||||| |Creditors and accruals|
-|( 430)|( 430)|(2,870)| |PAYE and pensions||( 1,579)|( 1,579)|| ||**-**|**(2,009)**|**(2,009)**|**(2,870)**| ||**29,754**|**43,110**|**72,864**|**29,999**| _Page 7_ ## **Smile Group CIO Committee Report and Accounts For the year ended 31 August 2020** ## **Analysis of income and expenditure** ## **Donations and legacies** |Donations and fund raising
Total|**Unrestricted Restricted Total 2019**| |---|---| ||3,951
—
3,951
5,988
3,951
—
3,951
5,988| ## **Income from charitable activities** |Comic Relief
Tesco (Groundworks)
Cheshire Community Fund
NHS Cheshire East CCG
Bluebell Care Trust
Quorum Estates
Tampon Tax (Community Fund)
Other small grants
Total
**INCOME TOTAL**|**Unrestricted Restricted Total 2019**| |---|---| ||—
47,051
47,051
20,781
—
1,000
1,000
2,000
—
9,900
9,900
10,000
3,750
—
3,750
2,500
—
25,495
25,495
—
—
6,000
6,000
—
—
—
—
4,695
—
2,166
2,166
1,075
3,750
91,612
95,362
41,051
**7,701**
**91,612**
**99,313**
47,039| _Page 8_ ## **Smile Group CIO Committee Report and Accounts For the year ended 31 August 2020** ## **Expenditure on charitable activities** |
Directors fees
Volunteers fees
Travel costs
Project costs
Training
Printing and stationery
Insurance
Telephone
Room hire
Promotion costs
Equipment expensed
Professional fees
Sundry expenses
**EXPENDITURE TOTAL**
**SURPLUS / (DEFICIT) FOR THE YEAR**|**Unrestricted Restricted Total 2019**
—
22,976
22,976
13,760
—
22,197
22,197
19,686
—
1,658
1,658
3,205
—
—
—
3,484
—
199
199
35
—
437
437
19
—
210
210
—
—
1,031
1,031
—
—
120
120
343
—
3,695
3,695
925
—
3,370
3,370
—
—
430
430
500
—
134
134
475
—
56,448
56,448
42,432
**7,701**
**35,164**
**42,865**
4,607|**Unrestricted Restricted Total 2019**
—
22,976
22,976
13,760
—
22,197
22,197
19,686
—
1,658
1,658
3,205
—
—
—
3,484
—
199
199
35
—
437
437
19
—
210
210
—
—
1,031
1,031
—
—
120
120
343
—
3,695
3,695
925
—
3,370
3,370
—
—
430
430
500
—
134
134
475
—
56,448
56,448
42,432
**7,701**
**35,164**
**42,865**
4,607| |---|---|---| |||| |||—
56,448
56,448
42,432| |||**7,701**
**35,164**
**42,865**
4,607| _Page 9_ **Smile Group CIO Committee Report and Accounts For the year ended 31 August 2020** ## **Notes to the Financial Statements** ## **1) ACCOUNTING POLICIES** ## **Accounting convention** The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities, issued in March 2005 and the Charities Act 2011. The Charity has taken advantage of the exemption in Financial Reporting Standard No. 1 from the requirement to produce a cashflow Statement on the grounds that it is a small charity. ## **Incoming Resources** Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. The value of services provided by volunteers has not been included. A grant is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably. ## **Outgoing resources** Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates. Resources expended are allocated to each activity /fund where the cost relates directly to that activity / fund. The cost of general administration has been allocated to the restricted funds where this was allowed by the donors, the balance has been deducted from the general unrestricted fund. ## **Funds** The unrestricted funds are incoming resources which are used for the objectives of the charity, without any specific purpose or further restriction. Restricted funds can only be used for the specific purpose as determined by the donor, within the objectives of the charity. |**2) NET OUTGOING RESOURCES**|**2019**|**2018**| |---|---|---| |This is stated after charging:||| |Independent examiner’s remuneration|250|250| |Employees’ remuneration|-|-| |Average number of employees|-|
-| |Trustee’s remuneration|-|-| _Page 10_