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← Once Upon A Smile Limited

2024-08-31-accounts

Our annual report

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1 SEPTEMBER 2023 - 31 AUGUST 2024

ANNUAL REPORT 2023-2024

Who we are 08 Our aims & values 09 10 Staff, volunteers & trustees

Bereavement support 14 16 The support we offer Additional changes that impact families 18 Financial assistance 20 Advice & guidance 21 Support in School 22 A message from our Head of Bereavement Services 23

26

Financial position 30 Reserves Policy 30

34

Reference and Administrative Details 38

Contents

About us

The Trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the consolidated financial statements of the charity for the year ended 31 August 2024. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Governing document

The charity is controlled by its governing document, the Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Supporting families

Fundraising

Fundraising

Financial Review

Our charitable objects

Our charitable objects, as per our Articles of Association, are:

To relieve the needs of, and protect and promote good health of, bereaved families in particular but exclusively by the provision of bereavement support, practical support and advice and grants of financial assistance.

Public benefit

With reference to the duty in section 17(5) of the Charities Act 2011, the trustees confirm that they have referred to the Charity Commission’s guidance on public benefit - including ‘Public benefit: the public benefit requirement (PB1)’ and ‘Public benefit: running a charity (PB2)’ - when reviewing the charity’s aims and objectives and in planning its current and future activities. The achievements and activities outlined in this report demonstrate the public benefit arising from the charity’s activities.

The Future

Our support

Reference and Administrative Details

Statement of Trustees’ Responsibilities

Independent Examiner’s Report to the trustees of Once Upon a Smile Limited 42

Independent Examiner’s Report

Independent Examiner’s Report to the trustees of Once Upon a Smile Limited 46

Financial Statements

Financial Statements
Statement of fnancial activities 50
Balance sheet 51
Notes to the fnancial statements 53

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ANNUAL REPORT 2023-2024

A message from our chair & co-founders

“As we reflect upon another impactful year, we are honoured to share with you our annual report.

We are continually inspired by the dedication and compassion from our incredible team and supporters. Together, we have navigated challenges, celebrated triumphs, and, most importantly, made a positive impact in the lives of children and their families following the death of a loved one.

This year has been marked by resilience and a steadfast commitment to our vision of providing much needed bereavement support. It has not been without its challenges in this ever-changing world, and we continue to evolve our approach to reach those who need our support and how we raise the vital funds needed to sustain our work.

The real stories within this annual report are a testament to the profound influence we’ve had on bereaved children and families across Greater Manchester.

Our journey continues, there is more that can be done, and the road ahead holds new challenges and opportunities. We are confident that, together, we will continue to navigate this journey with determination, understanding and an unwavering commitment to our cause.

Thank you, from the depths of our hearts, for your support, dedication, and belief in Once Upon a Smile. Together, we are making a lasting impact on the lives of grieving children, creating a safe place to explore their grief.”

Daniel Jillings & Danny Miller Co-founders

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ANNUAL REPORT 2023-2024
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About us

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ANNUAL REPORT 2023-2024

Who we are

Once Upon a Smile provides practical and emotional support to bereaved children and their families to enable them to adjust to their new life without their loved one.

Supporting children and young people from across Greater Manchester, we offer a bespoke variety of support to families who are going through a difficult time. Not only are we unique in this way, but we also tailor the support we provide to families to suit their individual needs.

We work closely with the children and families we support to ensure that their views matter and have in place a pre/during and post feedback loop. Throughout the support we provide to children we record confidentially and with their approval (safeguarding) their experience exploring thoughts and feelings about the person who has died. This helps us identify if we are achieving our aims and objectives and most importantly meeting the needs of those we support.

Our aim

To support bereaved children and families at their time of need. Providing a safe space to explore, express and understand their grief while adjusting to a new life without their loved one.

Our vision

To provide emotional and practical support to bereaved families so that no child or family grieves alone.

Our values

Kindness

Is at the heart of everything we do.

Empathy

We are sensitive and understanding to the needs of the families we support.

Empowering

We ensure that our children and families are given the right support to meet their individual needs.

Respect

Where we are

Our bereavement support is delivered from our dedicated child-friendly centre - Sidley House. Based on the borders of Trafford and Salford but within the Manchester catchment area, we welcome and support hundreds of children each year from across the ten Greater Manchester Local Authorities and when appropriate far across the north of England. We have and will continue to support bereaved families with advice, guidance, and resources if they are unable to attend Sidley House.

We celebrate what makes us unique and establish trust through inclusivity and recognition.

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ANNUAL REPORT 2023-2024

Staff & volunteers Trustees

Our staff and volunteers help us to help others.

We continue develop and implemented policies we feel are valuable to staff and volunteers. Some of these include:

Our staff team are integral to making Once Upon a Smile what it is - a safe space for conversation and exploration of thoughts and feelings.

During the year, we recruited a new fundraiser (following the departure of our fundraising manager and our bereavement team grew as we recruited a new Bereavement Support Worker (started in October 2023) taking our bereavement team to 5 members of staff.

For our volunteers, we have a small number of roles which we have developed, requiring knowledge and expertise from several sectors. Increasingly is the support to help at our events such as the Christmas Ball.

In addition to our policies, we also have a comprehensive training programme which can be delivered in person or through on-line learning. We also encourage peer-to peer development between colleagues. In the past year training has included, emergency first aid and safe guarding.

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aid and safe guarding.
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We have a dedicated and supportive leadership team and trustee board.

These are individuals who have skills and expertise in areas as such safeguarding, bereavement services, fundraising, marketing, and corporate development. Our trustees are integral and have the legal responsibility for our charity management and administration.

We have 5 trustees who are responsible for ensuring that our charity is carrying out its purposes for benefit of the public. Each of our trustees give precious time and support in kind.

There are two ways that we recruit new trustee’s. The first is the current trustee’s accept a championing of a new trustee by a current trustee. The championed person will then ask to provide supporting documents such as a trustee application form, to demonstrate the skills and benefit they will bring to the charity, the next stage will be to present these findings to the board. The trustee’s will then discuss between them and vote accordingly as to whether to bring them onboard or not.

The second is to advertise available roles on third sector volunteer websites. Once expressions of interest are received, the proeedure as above applies.

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ANNUAL REPORT 2023-2024

Supporting Our dedicated and skilled team of staff provide invaluable support and guidance to all our families. Their efforts and creative ways of families supporting families help pave the way

Their efforts and creative ways of supporting families help pave the way for a brighter and more positive future.

We provide:

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ANNUAL REPORT 2023-2024

Bereavement support

Bereavement is deeply emotional and life-altering. We provide tailored practical and emotional support to children and families, always considering their individual circumstances, challenges, and needs. One huge consideration can be about the death itself as it can be due to various factors, including terminal illness, accidents, or unexpected tragedies.

Children also process grief differently, with younger children often expressing their emotions through play and different behaviours, while teenagers may grapple with complex emotions and questions about life and death.

We are also aware of our culturally diverse community, understanding that bereaved children and families come from various ethnic, religious, and cultural backgrounds. We understand and respect diverse backgrounds providing culturally sensitive support.

Here at Once Upon a Smile, we put a lot of emphasis on their time of need. We do not believe that families should be required to grieve for 6-12 months before being supported.

Children require information, a level of understanding of death and dying and self-care tools for the difficult days so they can grieve in a safe and comfortable way. We understand how hard it is for families to seek support and therefore support should be provided when the family make the request.

We focus on ensuring our support is the right support for families. We are proud that we put the needs of our families at the forefront of our service. We adapt and tailor the support to meet their needs and continue to pride ourselves on ensuring we offer long term support.

Our support is primarily delivered at our children’s bereavement centre, Sidley House. Now in its fourth year within our operation it has welcomed and supported thousands of children and their families.

Sidley House is over two floors with 10 themed rooms dedicated to specific activities and ages of our children that attend, to allow bereaved families to express their grief in a fun and safe environment, both in groups and individually. These spaces have been uniquely designed by the children that we support and have evolved over time.

We are proud that we put the needs of our families at the forefront of our service.

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ANNUAL REPORT 2023-2024

The support we offer

One to One direct support

Our support helps to reduce emotional distress and improved mental wellbeing among grieving children. In turn it can build a stronger family network and improve family communication. Our support also can improve how children we support make future positive choices in their lives.

This supports young people as they navigate through the difficult days, providing them with strategies to cope with their grief and giving them a safe place to ‘just be’. Providing validation and educating them so they can look forward to the future with hope. These are delivered in Sidley House our child bereavement centre.

Groups

Our children and parent groups that have been delivered so far this year have all been a huge success and this has been measured by the number of parents attending and the feedback received. Our groups have all been delivered in a safe and encouraging environment where children and young people can freely express their thoughts and emotions through the activities, they take part in.

These groups give an opportunity for children and young people to connect with other people with lived experience-following the death of a loved one.

Our activities have helped participants:

Snuggles and Smiles

Families come together either individually or with other bereaved families to create a beautiful bear with the hope that the bear will provide comfort to them during difficult times. Sessions can be delivered in groups, individual and family sessions. Every child and family supported by Once Upon a Smile are given an opportunity to make a bear. We also offer this support to schools and other educational settings. This activity provides a vital emotional outlet so grieving children can begin to express their grief and open up about their thoughts and emotions with others.

This is a wonderful resource that we often send to families who contact us that may not require one to one support.

In the past year we have supported with 141 snuggle bears.

Parent/carer support

Whilst our first area for support is to support a child or young person following the death of a loved one, we are increasingly seeing a demand for further support for parents and carers. This is why we have reintroduced our parent/carer groups in the past year. It was brought to our attention by a number of adults that they wanted to meet other parents/carers that could value and understand what they were going through.

We have also increased our online advice and in person support in the past year by XXX.

Residential

Our residentials provide a unique and enriching experience for our children, whether with a parent or independently. Some of our children may have also taken on caring responsibilities following the death of a sibling, parent, or person close to them. This may have changed the family dynamic and our residential can offer a valuable respite opportunity. We hosted our annual primary school aged residential in August to spend 3 days at an adventure farm. This continues to be a popular and life changing activity for the children we support.

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ANNUAL REPORT 2023-2024

Additional changes that impact families

Known in the sector as ‘Secondary losses’, this refers to the additional losses individuals may experience following the death of a loved one.

While the primary ‘loss’ is the death of the person, secondary losses encompass a range of other changes and challenges that arise as a result of the death. These secondary losses can compound the grief process and impact various aspects of the individual’s life.

There are many common types of secondary losses after the death of a loved one:

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Social support The death of a loved one can sometimes lead to changes in social relationships. Friends and family may not know how to offer support, or the bereaved person may withdraw from social activities, leading to a loss of social connections.

Financial impact The death of a family member can have significant financial implications. Loss of income, changes in financial responsibilities. Often unexpected costs such as funeral expenses can contribute to financial stress.

Role changes

The roles and responsibilities within a family or social circle may shift after a death. For example, a surviving spouse may need to take on additional roles and responsibilities that were previously handled by the deceased.

Identity & purpose

The loss of a loved one can challenge a person’s sense of identity and purpose. Roles as a spouse, parent, or caregiver may be altered, and individuals may need to redefine their identity in the absence of the deceased.

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Emotional well-being

Grieving individuals often experience a range of emotions, and the intensity and duration of these emotions can impact their overall emotional well-being. Depression, anxiety, and feelings of loneliness are common secondary losses.

Changes in daily routine

The daily routine of the bereaved person may be disrupted. Activities that were shared with the deceased may become painful reminders, leading to changes in daily habits and rituals.

Health effects

Grief can have physical and mental health implications. Sleep disturbances, changes in appetite, and other stress-related symptoms may emerge, affecting the overall health of the bereaved person.

Spiritual & existential concerns

The death of a loved one can prompt individuals to question their beliefs, purpose, and the meaning of life. This existential questioning may be a part of the grieving process.

92.8%

of referrals came from Greater Manchester

It’s important to note that everyone experiences grief differently, and the impact of secondary losses can vary from person to person but can have a significant effect on how we grieve and decisions we make.

We continue to support individuals experiencing ‘Secondary losses’ and is further explained in the financial assistance section of this report.

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ANNUAL REPORT 2023-2024

Financial assistance

The death of a loved one can have significant financial implications and since our founding, we have provided some financial support where it is needed.

Summer support scheme and uniform support

Summer is a busy time for any family. Children are off school, making childcare arrangements can be stressful and expensive. There are many increased costs that can add more pressure to a parent or carer within the family home. We aim to try and alleviate some of the pressures our families are facing.

As part of our development, we now consider and implement specific projects that allow the families we support and previously supported some form of financial assistance. This is on a case-by case basis.

This scheme supports families with financial support for grocery vouchers, clothing for children and give an opportunity for their families to spend important and valuable family time together.

We have also introduced financial support schemes which following feedback from families have proven more effective.

Recent analysis from Loughborough University state that:

Family Days

The benefits of spending quality time together are invaluable to our families. This year we introduced a new element to our support as part of our summer holiday support scheme. Providing group family experiences. Our family visits are facilitated by our team and financial support for transport and subsistence are also provided.

families on average are paying £400 extra a month for basic goods such as food and energy. This is increasingly a struggle and a worry for any family.

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89 children attended our summer day trip to Gulliver’s World.

Advice & guidance

Support and guidance can be for several reasons including but not restricted to:

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We provide support in many ways, including telephone support, in person and through our website and digital channels.

We have continued to see an increase in the number of referrals made from schools and local authorities, but self-referrals continue to make up a large percentage.

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ANNUAL REPORT 2023-2024

Support in School

We’re Here for You Bereavement Resource

We aim to:

Our bereavement bags have been designed by our team of bereavement support practitioners and children of Once Upon a Smile and are given to children that have experienced the death of a parent/guardian, sibling, or grandparent. We self-funded these primary aged school bereavement bags and we have received some amazing feedback on how they help a child when they experience the death of a loved one.

We want to now develop phase two - introducing a secondary age-appropriate bereavement resource and develop these existing ones. This offer is now part of the ongoing support we provide. We are now exploring suitable grants and asking our donors for their support in the future.

“This immediate support which we can keep within school provides assurance that should a child need immediate support, we can offer it through Once Upon a Smile.”

Teacher, Bolton.

oan bags were distributed to 1,026 primary schools in Greater Manchester.

“It’s been an incredibly busy year this year with countless challenges and achievements, all driven by our passionate team. We’ve made significant strides in our mission and proud of everything we’ve accomplished together.

Due to a high influx of referrals this year it has been challenging to focus on further development but we remain dedicated to making progress where possible.

Our bereavement programmes are continuously evaluated to ensure were delivering the most effective support and achieving the best possible outcomes for our families. We will continue to actively evaluate and develop our parent groups to ensure they provide meaningful support and meet the evolving needs of those supporting bereaved children whilst also grieving for a loved one.

Our charity is continuing to grow and I look forward to another successful year of making a positive impact on the team and the families we support.”

Kelly Willison Head of Bereavement Services

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ANNUAL REPORT 2023-2024

Fundraising

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ANNUAL REPORT 2023-2024

Fundraising

As a self-funded organisation, we rely on a variety of fundraising activities organised collaboratively by our charity, dedicated supporters, and corporate partners throughout the year.

Over the past year, we have developed a new fundraising strategy aimed at engaging both new and existing donors to secure the vital funds needed to support bereaved children during their time of need.

Key Fundraising Events

Our flagship events continue to make a significant impact:

We also introduced a month of birthday themed activities, which included:

These events were instrumental in raising essential funds and building stronger connections within our community.

New Fundraising Initiatives

This year, we explored innovative ways to diversify our income streams, including the launch of our legacy giving scheme. We plan to promote this further alongside unveiling exciting new initiatives in the upcoming financial year.

Grant Funding and Corporate Support

We were thrilled to receive grant funding from several generous organisations, including:

The Grand Ball returned in,2024 raising over £35,000

The Christmas Ball generated an impressive

£17,000

We also received invaluable support from businesses such as Landsec, Tesco, and Co-op, to whom we extend our heartfelt gratitude.

Special mention to Roydon and Green Contractor Services.

The fundraising landscape remains challenging, and rising costs add to the pressure. However, our small yet dedicated team remains committed to finding creative and effective ways to secure the funds needed to continue supporting bereaved children and their families.

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ANNUAL REPORT 2023-2024
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29 Financial Review

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ANNUAL REPORT 2023-2024

Financial review

Financial position

The charity’s income for the year totalled £311,286 (2023: £286,050) against expenditure of £344,367 (2023: £288,839) leading to a deficit of £33,081 (2023: deficit of £2,789).

Of our income £4,000 was restricted (2023: £7,349) with the remainder of £307,286 (2023: £278,701) being unrestricted.

Deficits in the current and previous year have allowed important expansion of the charity’s services and team (as detailed above) and we are confident that the 2024/25 year will see the charity generate significant income to cover our increased costs and build reserves, with a number of new grants and corporate income streams secured at the time of writing.

Reserves policy

The charity’s reserves policy is to maintain free reserves that would cover 9 months core running costs. This is currently estimated to be £190,110.

At the year end the charity held total reserves of £545,776 (2023: £578,857) of which £1,400 (2023: £1,244) was held in restricted funds.

The free reserves of the charity were £173,485 (2023: £216,123) which excludes the unrestricted designated building reserve of £370,891 (2023: £361,490).

This is equivalent to 8.2 months of reserves. While this is slightly below our target level, we are confident that our fundraising plans will allow us to build reserves in the long term and the trustees therefore consider the level of reserves held to be appropriate.

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ANNUAL REPORT 2023-2024

The future

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ANNUAL REPORT 2023-2024

Our Support

As the charity continues to receive more referrals on a daily basis, we strive to steer clear of waiting lists.

We’ve pride ourselves on the 13 years since we founded that we have not had to implement a waiting list for support. The trsustee’s, CEO and Head of Bereavement Services work closely and continue to monitor the importance of families accessing support when they mke that ask, although as more referrals come through, not operating a waiting list becomes more difficult.

We are extremely excited that the charity is going through a full rebrand, that is inclusive of logo, website and assets. We want to bring in the brand to represent the difference the charity makes whilst implementing the voice of our children and young people.

Alongside the rebrand the charity will be revamping the way our support is divided.

Rather than having all support under one big support name ‘Bereavement support’we will break down the support sections as follows;

Our Support

Creating Smiles

One Step Further

Brighter Futures

In addition we will continue to support those in education such as teachers, TLA’S and pastoral teams to support children in the school setting.

bereaved 392 children were referred to us from 1[st] Sep 2023-31[st] Aug 2024

The works for this shall be completed in the next annual report and we look forward to sharing the full details.

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ANNUAL REPORT 2023-2024

Reference and Administrative Details

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ONCE UPON A SMILE LIMITED

ONCE UPON A SMILE LIMITED

Reference and Administrative Details

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 August 2024.

Trustees Mr P K Cheetham-Karcz

Mr D Miller

Mrs L Jillings Dr E S O’Neal (resigned 22 July 2024) Mr R A Barlow Ms V Maley (appointed 21 November 2024) Ms E L Knighton (appointed 21 November 2024) Mr D Jillings, Chief Executive Officer Mrs K Willison, Head of Bereavement Services Sidley House 6 Brindley Road Manchester M16 9HQ

Senior Management Team

Principal Office

Reference and Administrative Details

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 August 2024.

27/05/25 The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:

P K Cheetham-Karcz

.........................................

Mr P K Cheetham-Karcz Trustee

Registered Office Sedulo Accountants Limited 62-66 Deansgate Manchester M3 2EN

The charity is incorporated in England and Wales. 09836201

Company Registration Number 09836201 Charity Registration Number 1170975 Independent Examiner Helen Binns FCA Beever and Struthers One Express 1 George Leigh Street Manchester M4 5DL

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ANNUAL REPORT 2023-2024

Statement of Trustees’ Responsibilities

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ONCE UPON A SMILE LIMITED

ONCE UPON A SMILE LIMITED

Statement of Trustees’ Responsibilities

The trustees (who are also the directors of Once Upon a Smile Limited for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

Statement of Trustees’ Responsibilities

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006.

They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees of the charity on .................... 27/05/25 and signed on its behalf by:

P K Cheetham-Karcz

.........................................

Mr P K Cheetham-Karcz Trustee

ANNUAL REPORT 2023-2024

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Independent Examiner’s Financials Report

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ONCE UPON A SMILE LIMITED

ONCE UPON A SMILE LIMITED

Independent Examiner’s Report to the trustees of Once Upon a Smile Limited

Respective responsibilities of trustees and examiner

I report on the accounts of the charity for the year ended 31 August 2024 which are set out on pages 48 to 66 .

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of .

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:

Independent Examiner’s Report to the trustees of Once Upon a Smile Limited

Basis of independent examiner’s report

Independent examiner’s statement

My examination was carried out in accordance

In connection with my examination, no matter has come to my attention:

with 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 or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures 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 fair view’ and the report is limited to those matters set out in the statement below.

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with section 386 of the Companies Act 2006; and

  3. to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Helen Binns FCA One Express

1 George Leigh Street Manchester M4 5DL

Date: 27 May 2025

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ANNUAL REPORT 2023-2024

Financial Statements

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ONCE UPON A SMILE LIMITED

ONCE UPON A SMILE LIMITED (REGISTRATION NUMBER: 09836201)

Statement of Financial Activities for the Year Ended 31 August 2024

Balance Sheet as at 31 August 2024

(Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Other trading activities
4
Total Income
Expenditure on:
Raising funds
5
Charitable activities
6
Total Expenditure
Net (expenditure)/income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
17
Note
Income and Endowments from:
Donations and legacies
3
Other trading activities
4
Total Income
Expenditure on:
Raising funds
5
Charitable activities
6
Total Expenditure
Net (expenditure)/income
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
17		 Unrestricted funds
Restricted funds
Total 2024
£
£
£
150,401
4,000
154,401
156,885
-
156,885
307,286
4,000
311,286
(105,348)
-
(105,348)
(235,175)
(3,844)
(239,019)
(340,523)
(3,844)
(344,367)
(33,237)
156
(33,081)
(33,237)
156
(33,081)
577,613
1,244
578,857
544,376
1,400
545,776
Unrestricted funds
Restricted funds
Total 2023
£
£
£
229,443
7,349
236,792
49,258
-
49,258
278,701
7,349
286,050
(64,983)
-
(64,983)
(218,751)
(5,105)
(223,856)
(283,734)
(5,105)
(288,839)
(5,033)
2,244
(2,789)
1,000
(1,000)
-
(4,033)
1,244
(2,789)
581,646
-
581,646
577,613
1,244
578,857
Note
Fixed assets
Intangible assets
12
Tangible assets
13
Current assets
Debtors
14
Cash at bank and in hand
Creditors: Amounts falling due within one year
15
Net current assets
Total assets less current liabilities
Creditors: Amounts falling due after more than one year
16
Net assets
Funds of the charity:
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
17		 2024
2023
£
£
11,248
2,361
515,749
520,467
526,997
522,828
6,008
1,470
167,032
213,030
173,040
214,500
(22,715)
(17,524)
150,325
196,976
677,322
719,804
(131,546)
(140,947)
545,776
578,857
1,400
1,244
544,376
577,613
545,776
578,857

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 17.

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ONCE UPON A SMILE LIMITED

ONCE UPON A SMILE LIMITED (REGISTRATION NUMBER: 09836201)

Balance Sheet as at 31 August 2024

For the financial year ending 31 August 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities:

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements on pages 48 to 66 were approved by the trustees, and authorised for issue on .................... and signed on their 27/05/25 behalf by:

P K Cheetham-Karcz

.........................................

Mr P K Cheetham-Karcz Trustee

Notes to the Financial Statements for the Year Ended 31 August 2024

1. Charity status

Going concern

The charity is a charity limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

2. Accounting policies

Income and endowments

Summary of significant accounting policies and key accounting estimates

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Basis of preparation

Once Upon a Smile Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

The financial statements are prepared in sterling, which is the functional currency of the charity.

Monetary amounts in these financial statements are rounded to the nearest £1.

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Notes to the Financial Statements for the Year Ended 31 August 2024

Deferred income

Raising funds

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Donated services and facilities

Where services or facilities are provided to the charity as a donation that would normally be purchased from our suppliers, this benefit is included in the financial statements at it’s fair value unless it’s fair value cannot be realiably measured, then at the cost to the donor or the resale value of goods that are to be sold.

Governance costs

Expenditure

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Notes to the Financial Statements for the Year Ended 31 August 2024

Intangible assets

settlement for at least twelve months after the reporting date, they are presented as noncurrent liabilities.

Intangible assets are stated in the Balance Sheet at cost less accumulated amortisation and impairment. They are amortised on a straight line basis over their estimated useful lives.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Tangible fixed assets

Tangible assets are recorded at cost less depreciation.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees’s discretion in furtherance of the objectives of the charity.

Asset class Amortisation method and rate Website 25% straight line

Depreciation and amortisation

Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Asset class Depreciation method and rate Fixtures, fittings and equipment 25% straight line

Financial instruments

Classification

Cash and cash equivalents

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer

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Notes to the Financial Statements for the Year Ended 31 August 2024

Notes to the Financial Statements for the Year Ended 31 August 2024

3. Income from donations and legacies

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Unrestricted funds

General General Restricted funds Restricted funds Total 2024 Total 2024 Total 2023
£ £ £ £
Donations and legacies;
Corporate donations 63,871 - 63,871 106,429
Donations from individuals 73,566 - 73,566 117,394
Grants, including capital grants;
Grants from other charities 8,500 4,000 12,500 8,649
Donated services and facilities 4,464 - 4,464 4,320
150,401 4,000 154,401 236,792

4. Income from other trading activities

Unrestricted funds

Unrestricted funds
Events income;
Other events income
Sponsorship income		 General
Total 2024
Total 2023
£
£
£
119,585
119,585
49,258
37,300
37,300
-
156,885
156,885
49,258

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

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Notes to the Financial Statements for the Year Ended 31 August 2024

5. Expenditure on raising funds

Costs of generating donations and legacies a)

Unrestricted funds

Depreciation
Costs of trading activities
b)
Note
Events
7
Allocated support costs		 General
Total 2024
Total 2023
£
£
£
4,860
4,860
6,957
Unrestricted funds
General
Total 2024
Total 2023
£
£
£
91,738
91,738
40,526
8,750
8,750
17,500
100,488
100,488
58,026

6. Expenditure on charitable activities

Unrestricted funds

Note
Bereavement support services
Staf costs
Allocated support costs
7
Governance costs
7		 Designated
General
Restricted
funds
Total 2024
Total 2023
£
£
£
£
£
-
26,858
1,844
28,702
54,466
-
146,942
-
146,942
106,878
11,137
40,310
2,000
53,447
53,284
-
9,928
-
9,928
9,228
11,137
224,038
3,844
239,019
223,856

Notes to the Financial Statements for the Year Ended 31 August 2024

7. Analysis of governance and support costs

Costs of trading activities

Basis of
allocation
Management fees
Time		 Unrestricted funds
General
Total 2024
Total 2023
£
£
£
8,750
8,750
17,500

Charitable activities expenditure

Unrestricted funds

Basis of
allocation
Bank loan interest
Usage
Finance costs
Usage
Information Technology
Usage
Establishment costs
Usage
Administration costs
Usage
Management fees
Time
Governance costs
Independent examiner fees
Examination of the fnancial statements
Legal fees
Other governance costs		 Designated
General
Restricted
funds
Total 2024
Total 2023
£
£
£
£
£
11,137
-
2,000
13,137
9,822
-
536
-
536
594
-
1,295
-
1,295
935
-
4,235
-
4,235
14,273
-
7,994
-
7,994
10,160
-
26,250
-
26,250
17,500		 Designated
General
Restricted
funds
Total 2024
Total 2023
£
£
£
£
£
11,137
-
2,000
13,137
9,822
-
536
-
536
594
-
1,295
-
1,295
935
-
4,235
-
4,235
14,273
-
7,994
-
7,994
10,160
-
26,250
-
26,250
17,500
11,137
40,310
2,000
53,447
53,284
General
Total 2024
Total 2023
£
£
£
2,382
2,382
2,268
2,860
2,860
2,640
4,686
4,686
4,320
9,928
9,928
9,228

8. Trustees remuneration and expenses

No trustees have received any remuneration, reimbursed expenses or any other benefits from the charity during the year.

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Notes to the Financial Statements for the Year Ended 31 August 2024

9. Staff costs

The aggregate payroll costs were as follows:

2024 2024 As restated 2023
£ £
Staf costs during the year were:
Wages and salaries 159,659 128,775
Social security costs 9,606 2,512
Pension costs 3,581 2,773
172,846 134,060
The monthly average number of persons (including senior management team) employed by the charity during the
year expressed as full time equivalents was as follows:
2024 2023
No No
6 5

No employee received emoluments of more than £60,000 during the year.

The key management personnel of the charity in the year were the Chief Executive Officer and the Head of Bereavement Services. The total employee benefits of the key management personnel of the charity were £40,573 (2023 - £36,190) and management fees were paid of £35,000 (2023: £35,000).

Notes to the Financial Statements for the Year Ended 31 August 2024

12. Intangible fixed assets

Cost
At 1 September 2023
Additions
At 31 August 2024
Amortisation
At 1 September 2023
Charge for the year
At 31 August 2024
Net book value
At 31 August 2024
At 31 August 2023		 Other intangible
asset
Total
£
£
14,850
14,850
9,600
9,600
24,450
24,450
12,489
12,489
713
713
13,202
13,202
11,248
11,248
2,361
2,361

Development costs

Website development costs have been capitalised in accordance with FRS 102 Section 18 Intangible Assets other than Goodwill and are therefore not treated as a deficit to the charity.

10. Independent examiner’s remuneration

2024 2023
£ £
2,382 2,268

11. Taxation

The income and gains of the charity are exempt from taxation to the extent that they are applied to its charitable objectives.

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Notes to the Financial Statements for the Year Ended 31 August 2024

13. Tangible fixed assets

Cost
At 1 September 2023
Additions
At 31 August 2024
Depreciation
At 1 September 2023
Charge for the year
At 31 August 2024
Net book value
At 31 August 2024
At 31 August 2023		 Land and
buildings
Furniture and
equipment
Total
£
£
£
511,545
36,651
548,196
-
140
140
511,545
36,791
548,336
-
27,729
27,729
-
4,858
4,858
-
32,587
32,587
511,545
4,204
515,749
511,545
8,922
520,467

Included within the net book value of land and buildings above is £Nil (2023 - £Nil) in respect of freehold land and buildings and £511,545 (2023 - £511,545) in respect of leaseholds.

Notes to the Financial Statements for the Year Ended 31 August 2024

15. Creditors: amounts falling due within one year

Bank loans
Trade creditors
Other taxation and social security
Pension scheme creditor
Accruals
Deferred income		 2024
2023
£
£
9,108
9,108
5,877
2,639
3,310
2,943
733
673
2,707
2,161
980
-
22,715
17,524

Creditors due within one year includes the following liabilities, on which security has been given by the charity:

2024 2024 2023
£ £
Bank loan 9,108 9,108
Secured on 6 Brindley Road, City Park, Old Traford, Manchester & its associated assets.
2024
£
Resources deferred in the period 980

The deferred income is for ticket sales for the Christmas Ball 2024.

14. Debtors

Trade debtors
Prepayments
Accrued income
Other debtors		 2024
2023
£
£
790
-
3,023
1,470
678
-
1,517
-
6,008
1,470

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Notes to the Financial Statements for the Year Ended 31 August 2024

16. Creditors: amounts falling due after one year

Bank loans 2024
2023
£
£
131,546
140,947

Creditors amounts falling due after more than one year includes the following liabilities, on which security has been given by the charity:


given by the charity:
2024 2023
£ £
Bank loan 131,546 140,947
Secured on 6 Brindley Road, City Park, Old Traford, Manchester & its associated assets.
Included in the creditors are the following amounts due after more than fve years:
2024 2023
£ £
After more than fve years by instalments 95,113 104,515

Bank loans and overdrafts after five years

The Royal Bank of Scotland loan repayments include capital and interest amounts due to be paid by monthly instalments until December 2033. The interest rate is 3.7% p.a. over base rate.

Notes to the Financial Statements for the Year Ended 31 August 2024

17. Funds

Unrestricted funds
General
Designated
Total unrestricted funds
Restricted funds
Total funds
Unrestricted funds
General
Designated
Total unrestricted funds
Restricted funds
Total funds		 Balance at
1 September
2023
Incoming
resources
Resources
expended
Transfers
Balance at
31 August
2024
£
£
£
£
£
216,123
307,286
(329,386)
(20,538)
173,485
361,490
-
(11,137)
20,538
370,891
577,613
307,286
(340,523)
-
544,376
1,244
4,000
(3,844)
-
1,400
578,857
311,286
(344,367)
-
545,776
Balance at
1 September
2022
Incoming
resources
Resources
expended
Transfers
Balance at
31 August
2023
£
£
£
£
£
231,309
278,701
(273,912)
(19,975)
216,123
350,337
-
(9,822)
20,975
361,490
581,646
278,701
(283,734)
1,000
577,613
-
7,349
(5,105)
(1,000)
1,244
581,646
286,050
(288,839)
-
578,857		 Balance at
1 September
2023
Incoming
resources
Resources
expended
Transfers
Balance at
31 August
2024
£
£
£
£
£
216,123
307,286
(329,386)
(20,538)
173,485
361,490
-
(11,137)
20,538
370,891
577,613
307,286
(340,523)
-
544,376
1,244
4,000
(3,844)
-
1,400
578,857
311,286
(344,367)
-
545,776
Balance at
1 September
2022
Incoming
resources
Resources
expended
Transfers
Balance at
31 August
2023
£
£
£
£
£
231,309
278,701
(273,912)
(19,975)
216,123
350,337
-
(9,822)
20,975
361,490
581,646
278,701
(283,734)
1,000
577,613
-
7,349
(5,105)
(1,000)
1,244
581,646
286,050
(288,839)
-
578,857
581,646
286,050
(288,839		 )

The specific purposes for which the funds are to be applied are as follows: General fund: The ‘free reserves’ after allowing for all restricted and designated funds.

Designated funds: Designated fund is the value of unrestricted funds represented by the building owned and used by the charity on an on-going basis for the charitable activities. The mortgage payable is also allocated to the designated fund.

Restricted Funds: The balance carried forward at 31 August 2024 relates to a grant received from the Manchester Guardian Society during the period for the cost of delivering child and parent/guardian group sessions. The amount of £20,538 was transferred from the General fund to the Designated fund, which is the total of th monthly mortgage repayment.

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Notes to the Financial Statements for the Year Ended 31 August 2024

18. Analysis of net assets between funds

Unrestricted funds

Unrestricted funds
Intangible fxed assets
Tangible fxed assets
Current assets
Current liabilities
Creditors over 1 year
Total net assets		 General
Designated
Restricted
funds
Total funds
£
£
£
£
11,248
-
-
11,248
4,204
511,545
-
515,749
171,640
-
1,400
173,040
(13,607)
(9,108)
-
(22,715)
-
(131,546)
-
(131,546)
173,485
370,891
1,400
545,776

19 Related party transactions

During the year the charity made the following related party transactions:

Sedulo Accountants Limited

(P S Cheetham-Karcz, a trustee, is a shareholder of Sedulo Accountants Limited.)

During the year the charity received a donation from Sedulo Accountants Limited. This was granted by the provision of accountancy services to the charity to the value of £4,464 (2023: £4,320). At the balance sheet date the amount due to/from Sedulo Accountants Limited was £Nil (2023 - £Nil).

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ANNUAL REPORT 2023-2024
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GET IN TOUCH OR VISIT US AT

0161 711 0339 info@onceuponasmile.org.uk Sidley House, 6 Brindley Road, Manchester M16 9HQ

www.onceuponasmile.org.uk

Registered Charity no. 89022