SMILE GROUP CIO FINANCIAL STATEMENTS AND TRUSTEES REPORT FOR THE YEAR ENDED 31 AUGUST 2025 SMILE GROUP CIO COMMIThEE REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 Commtttee Report: The Trustees submit their report and accounts for the year ended 31 August 2025. 1. Oryanisational infomation Trustoes.. Ms Ann8 Maddox Miss Victoria Markh8m-Bean Mr Lee Shore Mr Neil McPherson Mr Tom Shirley Ms Amy Garratt Ms Cheryl Haywood Principal Office: Unil 5, The Courtyard Greenfield Industrial Estate Back Lane Conglelon Cheshire CW12 4TR Directors.. Ruth Williams Natalie Nuttall- (resigned 17th December 20241 Independent Examiner: Afford Bond 31 Wellinglon Road man￿1¢h Cheshire CWS 7ED Charity Number: 1168751 Company Numbar.. CE008542 SMILE GROUP CIO COMMITTEE REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 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. Organisatlonal structure: The charty is govemed by a board of Trustees, elected al 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-SerVi￿ 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-¢ommittees that meet al drfferent frequencies throughout the year and feedback to the Main board. One of the Directors srts on each of the sub-committees. The board is also responsible for long-term financial mid strategic planning and for the governan￿ of the charty- The Trustees delegate operational responsibility lo the Directors. The Directors are responsible for ensuring that the charity delNers setvi¢es in accordance with the charitable objectives, and that key performance indicators are mel. The Treasurer lakes responsibility for overseeing account reconciliation and reports diTectly to the board on the accounts and budgetsry matters. On a day-lo-d8y basis the accounts are managed by the bookkeeper. Risk management- The board of Trustees conducts an annual review of the major risks to which the charity is exposed, and systems and procedu￿$ have b￿n established lo mitigate any risks the charity faces. Internal control risks are mitigated by the implementation of prO￿dureS for aulhorisation of 811 transactions and projects, and procedures are in pla￿ to ensure compliance with Hea￿h and Safety of employees, contractors, volunteers, service users and visrf£ors lo the service. Policy and Procedures are ￿vieWed annually to ensure that they continue to meet stalulory and service quirements. These include Safeguarding of Children and Vulnerable Adults, Equality & DNer5ity, Lone Working and Financial Protocols. Employees, volunteers, counsellors, and anyone front facing with the families have an enhanced DBS check in place. Wellbeing Praetitioners have external clini￿1 supervision with s BACP registered counsellor, the counsellors musl have their own supervision in place from a BACP registerpd counsellor before any work Can commence. Appropriate insurance policies have been taken out by the charity, with public liability cover. SMILE GROUP CIO COMMITTEE REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 3. Objectives and Activities Objectives of the Charty 1. To provide relief lo those affected by ￿rinatal mental illness, and their families and friends. by means of support, advice, and services complementary lo those provided by slalulory services. 2. To advance the education of the public in matters relating to perinatal mentsl illness. 3. To advance the health and education of the public, and in particular new parents, by providing support, advice, and infomation about pa￿nthOod. In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relab.ng to public benefit including the guidance 'Public benefit.. running a charity IPB21'. 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 collabomlive approach. Smile Group is embedded in the clinical landscape and is also psrt of established ne￿orking forums, to enable the development of business partnership. The charity provides the following blend of support to families.. Peer Support Groups - For the year 2023-2024, we ran from Macclesfield, Congleton. Sandbach and Crewe. Parents C8n 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 texvemail or phone calls or within their local community. This is available lo families via professional referral only. Person-centered Talk Therapy- 6-8 sessions either face to fa￿ or in person. Our counsellors are either fully qualified or have their 'fil for practice, qualification and are undergoing their voluntary hours to finish the qualification. Families can ac￿$$ this when they ac￿$$ another part of our service (Support group or 1.'11. Monthly Family Sessions - People can drop in or pre-book into these sessions and can access il via self-referral. Virtual Support as well as soci81 media. Smile Group is part of s national partnership called The Hearts & Minds Partnership, which was ct>founded by three perinatal mental health charities. Smile Group, Acacia Family Support and Bluebell Care. The partnership was init1811y funded by The National Lottery Communty Fund ovèr a 3-year period from 2020- 23. During this time the funding came into Smile via Bluebell who acted as the Lead Partner. In August 2023 the National Lottery Community Fund committed to a further 3 years of funding support for Hearts & Minds, with Smile Group as the Lead Partner, working alongside Acacia Family Support (Bluebell Care stepped back from the partnership). This funding is lo be used for project delivery, salary costs, overhead5 and core costs related to the national programme of work. This work is governed by a Memorandum of Understanding and a quartèrly Steering Group meetings. The Steering Group 15 made up of Senior Leaders of Smile Group and Acacia and the project rnanagemenl team. The aim of the partnership is lo connect, support and celebrate the England-wide Voluntary Community and Soci81 Enterprise (VCSEI sector in perinatal mental health by sharing best practice, mapping setvices, creating trusted spaces and leveraging the voice of the VCSE. SMILE GROUP CIO COMMIThEE REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 5. Main achievaments for the year From 1st September 2024 to 31 st Aug 2025 we had 542 clients open, 180 of these were new lo the setvice with 206 individual referrals. 70 individu81s at our monthly family session, 43 clients have received talk therapy, 170 people attended peer support groups. 31 dads have attended groups, family sessions and or counselling for support. Highlights of 202412025 In December we started to work with the Cranfield Trust to devekjp our strategic plan. This work built on the work we had done with Cheshire East CVS in the previous year. We a￿ extremely grateful for the expert support we received. The outcome from this is an Irackable series of activities which support delivering our strategic aims. Early in the process with Cranfield il became apparent that we needed fijnding lo support these aims. Therefore, we were delighted lo be awarded a Reaching Communities Grant from the National Lottery for £317,409 in Apri 2024. The award is for three years 8nd will enable Smile Group to boost it's sustainability through changing the stwcIu￿ of how we run groups by appointing a Group Coordinator. Further long-term sustainability will be achieved through the employment of a Business Development Manager who will diversfy our organisalion's income streams aiming lo reduce the reliance on grant income. Over the summer we recruited for these roles and Helen joined us as GroLJP Facilitator and Nic as Business Development Manager in September 2024. We also welcomed Bella Cope into the team in September as a new Wellbeing Practitioner. Prior to securing the money from the National Lottery, we ran a very successful campaign to boost unrestricted funding during January and February. Hearts and Minds entered the second year of its three-year funding programme from the National Lottery. in partnership with Acacia. We were able lo recruit part-lime six community Root Makers a name developed lo represent the VCSE'S community based approach lo meet the needs of all families during the perinatsl period. These roles came to be following review of our approach to support the delivery of our EDI work on the project. These freelance roles provide a breadth of lived experience and service delivery expertise lo represent protectèd characteristics and lesser-heard community voices. This expansion of our team enables us to add depth and greater accountability to our work-slreams from an EDI perspective, so il is not a vertical project but is embedded in the heart of all that we do. SMILE GROUP CIO COMMITTEE REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 SUPPOR TING THE TRANSITION INTO PARENTHOOD Smile Group Thfwgh F#mili•s f••1 mor• part •flhe m￿ttIty tolk Ih•r#pv WE (REA TE SAFE AND WEL(OMING SPACES FOR HONEST CONVERSA TIONS Par•nts Tlbfou9h fomllv wellbeong Impr•¥• p¢ *wpport gr•ups 1$ b•tt•r 6. Financial reviews After making appropriate enquiries, the Trustees have 8 reasonable expectation that the Charity has adequate resources lo continue in operational existen￿ for the foreseeable future. The total income for 2024-2025 was £280,788 and the totsl expenditure was £253,914 details of which are sel 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 be￿een three and six months of annual operating costs whilst tsking into account the need to mitigate income and expenditure risk, winding up costs. working capitsl and strategic development. Smile Group has £53,765 of unrestricted fvnds at ye8r*nd, which is in line with our reserves policy. SMILE GROUP CIO cOMMI￿EE REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 Totsl in¢ome for the year ended 31 August 2025 was £280.788 (2024 - £215,584). This included fundin9 of£230,35312024- £174,372) received from grants as shown on page 12 of this reporL The balance of the charity's Income was £50,43512024-£41,2121 from donations. fundraising and contributions to core costs. Expenditure for the year was £253,91312024 - £170,476), the majorty of this £247,582 {2024- £169,928) was spent on core running costs. The resulting surplus for the year was £26,87512024- £45.108 surplus). Reserves of the charity as al 31 Au9USt 2025 were £149,469 12024 - 122,5941. The general reserve lunrestrictedl increased by £24,318 to £53.76512024- increased by £3,846 to £29,447). This report was approved by the board of trustees on 026 and signed on their behalf by.. Anna Maddox Chair of Trustees 71Page SMILE GROUP CIO COPJJMirrEE REPORT AND ACCOUNTS FOR THEYEAR ENDED 31 AUGUST 2025 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SMILE GROUP I report lo the chanty tnjstees on my examination ofthe accounts of the charity fortheyear ended 31 August 2025, which are set out Dn page 9 to 15. Res on s and basis f re As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charibes Act 2011 Cyhe Acf ). I report in respect of my examination of the ¢h?rty's accounts carried out under section 145 of the Act and in carying out my examination. I have followed all the applicable Directions givan by the Chartty Commission under section 145{5llbl of the Act. Inde ndent examinerfs statem nt I have completed my examination. I confim) that no material matters have come lo attention in connection th the examination whiGh gives me Cause t¢ 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 con*ming thé 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 fairf view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection wth the examination to which attention should be drawn in this report lo enable a proper Ljnderslanding of the accounts to be reached. Lindsay Beeslon FCCA For and on beh81f ot - Afford Bond Accountants 31 Wellington Road Nan￿lch Cheshire CW5 7ED Dale: .3 ltyc L 2026 81Page SMILE GROUP CIO COMMtrrEE REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 Statement of Financlal Activities Unrestricted Restricted Fund5 Funds Total 2025 Total 2024 Income and endowmentsfrom: Donations and legacies Income from charitable activities 30,941 19,494 30,941 249,847 33,487 182,097 230,353 Total income 50,435 230,353 280,788 215.584 Expenditure on: Charitable activities Raising funds Total Expenditure 125,8061 1227,2421 1253,0481 1169,9281 13111 15541 18651 15481 126,1171 1227,7961 1253,9131 1170,4761 Net movement in funds 24,318 2,557 26,875 45,108 Total funds brought forward 29,447 93,147 122,594 77,486 Total fund carried forward 53,765 95,704 149,469 122,594 SMILE GROUP CIO COMpJJrrrEE REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 Balance sheet Notes 2025 2024 Current A55ets Debtors Cash at bank and in hand 3,747 166,744 2,151 122,889 170,491 125,040 cUT￿nt liabilities Credttors and accrua15 PAYE and pensions Net asset surplus 119,3871 11,6351 149,469 11,6521 17941 122,594 Represented by: General fund Restricted funds 53,765 95,704 29,447 93,147 Fund of the charsty (see page 71 149.469 122,594 Approvec( by the board oftwstees on3J.tWl2026 and signed on their behalf by". Anna Maddox Chair IOIPage SMILE GROUP CIO COMMITTEE REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 ststement of assets and liabilities Unrestrirted Restrirted Total 2025 Totsl 2024 Current assets Debtors Bank and cash 543 54,223 3,204 112,521 3,747 166,744 2,151 122,889 54,766 115,725 170,491 125,040 Llabilities- Creditors: Accounts falling due in one year Creditors and accruals PAYE and pensions 18351 11661 11,ooii 118,5521 11,4691 120,0211 119,3871 11,6351 121,0221 11,6521 1794 12,4461 53.765 95,704 149,469 122,594 111 Page SMILE GROUP CIO COMMirrEE REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 Analysls of income and expenditure Donations and legacies Unrestrirted Restricted Total 2025 30,941 Total 2024 33,487 Donations and fund raising Unrestricted grants Total 30,941 30,941 30,941 33,487 Income from charities activities Unrestricted Restricted Total 2025 Total 2024 Lottery Partnership- Hearts & Minds Hearts & Minds- contribLrtion to core Costs The National Lottery Community Fund Cheshire East Wellbeing Fund Cheshire East Hea￿hY Neighbourhood Fund Congleton Inclosure Fund Other Small grants Omaze 96,404 96,404 96,773 18,219 18,219 5,600 104,229 9,720 104,229 9,720 51,838 10,000 14,721 1,040 2,125 1,275 1,275 20,000 20,000 Total 19,494 230,353 249,847 182,097 Income total 50,435 230,353 280,788 215,584 Income from charitable activities for the year ended 31 August 2025 has increased due lo a three year fvnding project from the National Lottery Community Fund. Overall, as last year, smaller grant funds have not been available lo the charity sector and where grants have been renewed they are not at the levels previously awarded. The fundraising donations have remained similar to last year. The total level of all income has increased by £65,204 to £280.788. SMILE GROUP CIO COMMIThEE REPORT AND ACCOUNTS FOR THEYEAR ENDED 31 AUGUST 2025 Expenditure on Charitable artivities & raising funds Unrestrirted Restricted Total 2025 55,207 107,677 1,900 Total 2024 79,230 47,067 2,270 Directors, fees Wages and salaries Volunteers, fees Hearts & Minds- contribution to core costs EDI engagernent/root makers Travel & accommodation costs Project & event costs Training Printing and stationery Insurance Telephone, IT and office costs Room hire Promotion costs Equipment expenses Consultancy fees Professional fees Sundry expenses Bank charges 3,452 15,840 780 51,755 91,837 1,120 18,219 18,219 5,600 14,650 8.359 6,021 3,363 476 307 6,508 2,9(10 1,445 14,650 8,359 6.332 2,863 476 307 8,909 3,560 1,445 5,099 547 1,731 104 307 11,858 3,540 532 311 15001 2,401 660 4,550 11,247 4,805 234 4,550 14,176 5,049 234 2,929 244 10.772 1,609 209 Expenditure total 26,117 227,796 253.913 170,476 Surplus/ldeficit) for the year 24,318 2,557 26,875 45,108 The unrestricted expenditure has decreased from last year due to increased restricted funding covering more overhead costs. The restricted costs increased across a range of expenses in line with the projected spend of each project funded. More staff have also been recruited to meet project criteria. Overall, the expenditure has increased by £83,437 to £253.913 of which staff costs are £36,587. 131 Page SMILE GROUP CIO COMMITTEE REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 Notes to the financial statements. Account policies Accounting ¢onvention The accounts have been prepared under the historical cost convention and in accordan￿ with the Financial Reporting Standard for Smaller Enlrfcies, 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 lo produce cash flow Statement on the grounds that il is a smal5 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 lo be used in accordan￿ with specifi¢ restrictions imposed by the donors or whieh 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 rneasu￿d with sufficient reliability. Voluntary income is received by way of donations and gtfts 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 entillemenl to the funds, any performance conditions allached lo the ilemlsl ofincome have been mettis probablythatthe incomewill be FeceNed, and Iheamount can be measured reliably. Outgoing resources Outgoing Resources are allocated to each activityfftind where the cost relates directly to that aclivitylfund. The cost of general administration has been allocated to the restricted funds where this w8s allowed by the donors, the balance has been deducted from the general unrestricted fund. Expenditu￿ is recognised on an accrual b8sis as a liability ts 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 objectThies of the charity. Restricted funds are subjected lo restrictions on their expenditure imposed by the donor or through the temis of an appeal. 141Page SMILE GROUP CIO COMMIThEE REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 Net outgoing resources 2025 2024 This is stated after charging- Independent examinerfs remuneration Average number of employees Trustee's remuneration 660 650 2025 2024 Debtors Prepayments and accrued income 3,747 2,151 3,747 2.151 Cash at bank and in hand Current account balance 166,744 122,889 The bank balance refiects the increase in funds generated during the ye8r. Related party transactions During the year, £4,550 was paid for consultancy services lo Copperwave Coaching & Consulting Ltd, a company owned by the Chair of Trustees, Anna Maddox. 151 Page