SMILE GROUP CIO
FINANCIAL STATEMENTS AND TRUSTEES REPORT
FOR THE YEAR ENDED 31 AUGUST 2022
## **SMILE GROUP CIO**
## **COMMITTEE REPORT AND ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2022**
## **Committee Report:**
The Trustees submit their report and accounts for the year ended 31 August 2022.
|1|**Organisational information**||
|---|---|---|
|**Trustees:**||Ms Joanne Cunningham – resigned 14.3.22|
|||Ms Anna Maddox|
|||Dr Tania Stanway|
|||Mrs Joanne Cairns – resigned 14.3.22|
|||Mrs Shirleyanne Henny|
|||Mrs Justine Garner|
|||Ms Beverley Goodwin|
|||Mr Dan Rowe – appointed 14.06.22|
|||Miss Victoria Markham-Bean – appointed 14.06.22|
|||Mr Lee Shore – appointed 14.06.22|
|||Mr Neil McPherson – appointed 14.06.22|
|**Principal Office:**||7 Middlewich Road|
|||Holmes Chapel|
|||Crewe|
|||Cheshire|
|||CW4 7EA|
|**Directors**:||Ruth Williams|
|||Natalie Nuttall|
|**Independent Examiner:**||Afford Bond|
|||31 Wellington Road|
|||Nantwich|
|||Cheshire|
|||CW5 7ED|
|**Charity**|**Number:**|1168751|
|**Company Number:**||CE008542|
Page 1
## **SMILE GROUP CIO**
## **COMMITTEE REPORT AND ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2022**
## 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, including ex service users and a voice of the sector.
## **Decision making:**
The board of Trustees meet quarterly as a whole board, to make decisions about the charity and review the charity plans. There are sub-committees that meet at different frequencies throughout the year and feed back to the main board. One of the Directors sits on each of the sub-committees. The board is also responsible for long term financial mid strategic planning and for the governance of the charity.
The Trustees delegate operational responsibility to the Directors. The Directors are responsible for ensuring that the charity delivers services in accordance with the charitable objectives, that key performance indicators are met. The Treasurer takes responsibility for overseeing account reconciliation and reports directly to the board on the accounts and budgetary matters. On a day-to day basis the accounts are managed by the bookkeeper.
## **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 employees, contractors, 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. These include Safeguarding of Children and Vulnerable Adults, Equality & Diversity, Lone Working and Financial Protocols.
Employees, volunteers, counsellors, and anyone front facing with the families have an enhanced DBS check in place.
Wellbeing practitioners have external clinical supervision with a BACP registered counsellor, the counsellors must have their own supervision in place from a BACP registered counsellor before any work can commence. Appropriate insurance policies have been taken out by the charity, with public liability cover.
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## **SMILE GROUP CIO**
## **COMMITTEE REPORT AND ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2022**
## **3. Objectives and Activities**
## **Objectives 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.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance ‘Public benefit: running a charity (PB2)’.
## **4 Our services**
Smile Group provides peer support for families affected by Perinatal Mental Illness within Cheshire East, it complements other statutory services, offering a collaborative approach. Smile Group is embedded in the clinical landscape and is also part of established networking forums, to enable the developments of business partnership. The charity provides the following blend of support to families:
- Weekly Peer Support Groups – currently Macclesfield, Congleton, Sandbach and Nantwich. Parents can drop in or pre-book into these sessions and can access it via self-referral or professional referral.
- 1:1 Support – 6-8 sessions either in families’ homes, via text/email or phone calls or within their local community. This is available to families via professional referral only.
- Person-Centred Talk Therapy – 6-8 sessions either face to face or in person. Our counsellors are either fully qualified or have their “fit for practice” qualification and are undergoing their voluntary hours to finish the qualification. Families can access this when they access another part of our service (Support group or 1:1).
- Monthly Family Sessions – People can drop in or pre-book into these sessions and can access it via self-referral.
- Wellbeing Walks – People can drop in or pre-book into these sessions and can access it via self0 referral.
- Virtual Support as well as social media.
Smile Group are part of a partnership called Hearts & Minds Partnership which is funded by The National Lottery over a 3-year period. The funding comes into Smile via Bluebell who act as the lead partner. This funding is to be used for this project, salary costs, overheads and core costs related to the national partnership project. The partnership is with two other grass roots perinatal mental health charities: Acacia Family Support in the Midlands and Bluebell Care in Bristol and Devon. A Memorandum of Understanding has been developed for the partnership by Veale WasbroughVizard and the project was launched in July
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## **SMILE GROUP CIO**
## **COMMITTEE REPORT AND ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2022**
2020. The aim of the partnership is to share practice and learning, strengthen, connect, and support the grass roots perinatal mental health sector across England.
## **6 Main achievements for the year**
From 1 September 2021 – 31 August 2022 we saw 346 families of which 236 were new to the service. We had 2,388 contact points with the families and saw 26 dads, either at Ruby’s fund (our Monthly Family Sessions) or accessing support via Groups / Talk therapy.
Over the last 12 months we have established an office base where we can not only have the registered address public, but we are also able to meet as a team on a weekly basis in order to have beneficial discussions, training sessions as well as the informal conversations that can happen over a cup of tea.
We’ve hosted a series of fundraising events, including the very successful Easter Egg hunt held at Glebe Farm, where in the week we had a slow stream of people who either knew about the event or just happened to be there and took part. The weekend ended with an all-day event where there were stall holders, a bird display and tombola.
We had an increase in staff numbers, taking on a part time community fundraiser, which has enabled us to do events like the Easter Egg hunt and attend additional networking events as well as ensuring our fundraising strategy is in place. With our business networking we were chosen as the East Cheshire Chamber Charity of the year, and we are excited to develop that relationship.
We saw our Nantwich group move from one venue into the Children’s Centre, which is more private and in line with our other venues.
All the staff team completed Pediatrics First Aid training as well as other relevant training. At our AGM in June 2022, we said goodbye to Jo Cunningham who has been on the board for about 9 years and Jo Cairns who helped us massively, especially with HR and getting us set up as employees. As a result, we completed a skills audit and identified gaps so looked to take on 3 new Trustees however we ended up taking on 4 new Trustees and so welcomed Lee, Dan, Victoria, and Neil.
## **5 Financial reviews**
After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The total income for 2021-2022 was £167,215 and the total expenditure was £180,106, details of which are set out in the accounts below. We continue to diversify funding to reduce the risk of the charity and to support our future stability and sustainability.
The trustees have agreed a reserves policy to have between six and nine months of annual operating costs whilst taking into account the needs to mitigate income and expenditure risk, winding up costs, working capital and strategic development. Smile Group has £29,285 of unrestricted funds at year-end which is in line with our reserves policy.
Total income for the year ended 31 August 2022 was £167,215 (2021-£190,271). This included funding of £44,535 received from Comic Relief and other grants of £97,792. Details are shown on page 7 of this report. The balance of the charity's Income was £24,888 (2021- £20,905) from donations and fundraising.
Page 4
Expenditure for the year was £180,106 (2021 - £132,268), the majority of this £170,570 (2021 - £129,281) was spent on core running costs. The resulting deficit for the year was £12,891 (2021 - £58,003 surplus). Reserves of the charity at 31 August 2022 were £117,976 (2020 - £130,867). The general reserve (unrestricted) decreased by £9,817 to £29,285 (2021 - £39,102).
This report was approved by the board of trustees on 7 December 2022 and signed on their behalf.
Anna Maddox Chair of Trustees
Page 5
## **SMILE GROUP CIO**
## **COMMITTEE REPORT AND ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2022**
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF SMILE GROUP**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2021, which are set out on page 5 to 11.
## 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 charity’s accounts carried out under section 145 of the 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 attention in connection with the examination which gives me cause to believe that in, any material respect:
- The accounting record 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) Regulation 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 to enable a proper understanding of the accounts to be reached.
Lindsay Beeston FCCA For and on behalf of: - Afford Bond Accountants 31 Wellington Road Nantwich Cheshire CW5 7ED
Date : 22 May 2023
Page 6
## **SMILE GROUP CIO**
## **COMMITTEE REPORT AND ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2022**
## **Statement of Financial Activities**
**----- Start of picture text -----**
||||||
|---|---|---|---|---|
|Unrestricted|Restricted|Total|Total|
|Funds|Funds|2022|2021|
|Income and endowments from:|
|Donations and legacies|24,888|-|24,888|14,620|
|Income from charitable activities|-|142,327 142,327|175,651|
|Other income|-|-|-|
|──────|─────── ────── ──────|
|Total income|24,888|142,437 167,215|190,271|
|Expenditure on:|
|Charitable activities|30,973|139,597 170,570|129,281|
|Raising funds|3,744|5,792|9,536|2,988|
|──────|────── ────── ──────|
|Total expenditure|34,717|145,389 180,106|132,268|
|──────|────── ────── ──────|
|Net movement in funds|(9,829)|(3,062) (12,891)|58,003|
|Total funds brought forward|39,102|91,765 130,867|72,864|
|Transfer between funds|12|(12)|-|-|
|──────|────── ────── ──────|
|Total funds carried forward|29,285|88,691 117,976|130,867|
|══════|══════ ══════ ══════|
**----- End of picture text -----**
Page 7
## **SMILE GROUP CIO**
## **COMMITTEE REPORT AND ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2022**
## **Balance sheet**
||**Notes**|**2022**|**2021**|
|---|---|---|---|
|**Current Assets**||||
|Debtors|3|1,948|1,075|
|Cash at bank and in hand|4|119,568|131,390|
|||`──────`|`──────`|
|||121,516|132,465|
|**Current liabilities**||||
|Creditors and accruals||(2,111)|(640)|
|PAYE and pensions||(1,429)|(958)|
|||`──────`|`──────`|
|**Net asset surplus**||117,976|130,867|
|||`══════`|`══════`|
|**Represented by:**||||
|General fund||29,285|39,102|
|Restricted funds||88,691|91,765|
|||`──────`|`──────`|
|**Fund of the charity (see page 7)**||117,976|130,867|
|||`══════`|`══════`|
Approved by the board of trustees on 7 December 2022 and signed on their behalf by:
Anna Maddox Chair
Page 8
## **SMILE GROUP CIO**
## **COMMITTEE REPORT AND ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2022**
## **Statement of assets and liabilities**
||**Unrestricted**|**Restricted**|**Total**|**Total**|
|---|---|---|---|---|
||||**2022**|**2021**|
|**Current assets**|||||
|Debtors|1,348|600|1,948|1,075|
|Bank and cash|28,737|90,831|119,568|131,390|
||`──────`|`──────`|`──────`|`──────`|
||30,085|91,431|121,516|132,465|
|**Liabilities – Creditors: Accounts**|||||
|**falling due in one year**|||||
|Creditors and accruals|(800)|(1,311)|(2,111)|(640)|
|PAYE and pensions|-|(1,429)|(1,429)|(958)|
||`──────`|`──────`|`──────`|`──────`|
||(800)|(2,740)|(3,540)|(1,598)|
||`══════`|`══════`|`══════`|`══════`|
||29,285|88,691|117,976|130,867|
||`══════`|`══════`|`══════`|`══════`|
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## **SMILE GROUP CIO**
## **COMMITTEE REPORT AND ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2022**
## **Analysis of income and expenditure**
## **Donations and legacies**
||**Unrestricted**|**Restricted**|**Total**|**2021**|
|---|---|---|---|---|
|Donations and fund raising|23,673|-|23,673|14,620|
||`──────`|`──────`|`──────`|`──────`|
|Total|23,673|-|23,673|14,620|
||`──────`|`──────`|`──────`|`──────`|
|**Income from charitable activities**|||||
||**Unrestricted**|**Restricted**
|**Total**|**2021**|
|Comic Relief|-|44,535
|44,535|41,180|
|Cheshire Community Fund|-|13,163
|13,163|4,310|
|NHS Cheshire East CCG|-|-
|-|6,285|
|Lottery Partnership|-|65,216
|65,216|87,477|
|Quorum Estates|-|-
|-|5,850|
|CRH Charitable Trust|-|10,000
|10,000|15,709|
|Bentley|-
|-
|-|5,000|
|Garfield Weston|-|-|-|7,500|
|Lottery grant|-|9,413
|9,413|-|
|Congleton Town Council|1,215|-
|1,215|-|
|Other Small grants||-|-|2,340|
||`──────`|`──────`|`──────`|`──────`|
|Total|1,215|142,327|143,542|175,651|
||`──────`|`──────`|`──────`|`──────`|
|**Income total**|**24,888**|**142,327**|**167,215**|**190,271**|
||`══════`|`══════`|`══════`|`══════`|
Income from charitable activities for the year ended 31 August 2022 has fallen due to less income received from The Lottery partnership. Income from donations has risen due to a fundraiser being employed during the year. The total level of all Income has decreased by £23,056 to £167,215.
Page 10
## **SMILE GROUP CIO**
## **COMMITTEE REPORT AND ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2022**
## **Expenditure on charitable activities**
||**Unrestricted**|**Restricted**|**Total**|**2021**|
|---|---|---|---|---|
|Directors’ fees|-|70,774|70,774|57,827|
|Wages and salaries|15,881|21,861|37,742|25,549|
|Volunteers’ fees|540|930|1,470|1,603|
|Travel costs|3,469|3,939|7,408|3,362|
|Project costs|3,744|5,792|9,536|513|
|Training|959|21,090|22,049|430|
|Printing and stationery|1,723|632|2,355|-|
|Insurance|-|225|225|225|
|Telephone & office costs|2,597|10,541|13,138|7,430|
|Room hire|1,550|1,140|2,690|1,350|
|Promotion costs|-|1,785|1,785|21,413|
|Equipment expense|-|-|-|8,243|
|Professional fees|1,508|6,039|7,547|1,335|
|Sundry expenses|2,746|641|3,387|2,988|
||`──────`|`──────`|`──────`|`──────`|
|**Expenditure total**|34,717|145,389|180,106|132,268|
||`══════`|`══════`|`══════`|`══════`|
|**Surplus/ (deficit) for the year**|(9,829)|(3,062)|(12,891)|58,003|
||`══════`|`══════`|`══════`|`══════`|
The major change in the Restricted Expenditure for the period to 31 August 2022 is the increase in the wages and directors’ fees. During the year a fundraiser was employed. Also, a significant amount of expenditure has been spent on training through the Lottery Partnership. All these additional costs have come out of the Restricted Income funds. All costs are in line with the budgeted amounts.
Page 11
## **SMILE GROUP CIO**
## **COMMITTEE REPORT AND ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2022**
## **Notes to the financial statements.**
1. Account 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 cash flow Statement on the grounds that it is a small charity.
## **Fund Accounting**
Unrestricted Funds are funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted Funds are funds which are to be used in accordance with specific restrictions imposed by the donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund.
## **Incoming resources**
All incoming resources are recognised once the charity has entitlement to the resources, it is certain that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability. Voluntary income is received by way of donations and gifts and is included in the Statement of Financial Activities when receivable. The value of services provided by volunteers has not been included. A grant is recognized when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met it is probably that the income will be received, and the amount can be measured reliably.
## **Outgoing resources**
Outgoing Resources 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.
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is report as part of the expenditure to which is relates.
## **Funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
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## **SMILE GROUP CIO**
## **COMMITTEE REPORT AND ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2022**
|||**2022**|**2021**|
|---|---|---|---|
|2|**Net outgoing resources**|||
||This is stated after charging:|||
||Independent examiner’s remuneration|1,210|250|
||Employees’ remuneration|-|-|
||Average number of employees|5|4|
||Trustee’s remuneration|-|-|
|||`══════`|`══════`|
|**Notes**|**to the financial statements continued.**|||
|||**2022**|**2021**|
|3|**Debtors**|||
||Event deposits|1,075|1,075|
||Prepayments and accrued income|1,073|-|
|||`─────`|`─────`|
|||1,948|1,075|
|||`═════`|`═════`|
|4|**Cash at bank and in hand**|||
||Current account balance|119,568|131,390|
|||`═════`|`═════`|
The bank balance reflects the decrease in funds generated during the year to date.
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