CHARITY REGISTRATION NUMBER: 1173527
Tanyel's Smile Unaudited Financial Statements 30 June 2022
Chartered Accountant and Independent Examiner Groman and Company
5 Violet Hill
St. John's Wood London NW8 9EB
A. I. GROMAN FCA
Tanyel's Smile
Trustees' Annual Report (continued)
Year ended 30 June 2022
The trustees present their report and the unaudited financial statements of the charity for the year ended 30 June 2022.
Reference and administrative details
| Registered charity name | Tanyel's Smile |
|---|---|
| Charity registration number | 1173527 |
| Principal office | 18 Gordan Road |
| Sidcup | |
| Kent | |
| DA15 8SX | |
| The trustees | Ceyhun Uzun |
| Gulay Uzun | |
| Julie Lodge | |
| Christine Jane Logan | |
| Hulya Mehmet | |
| Remziye Cesuroglu | |
| Independent examiner | AI Groman FCA |
| Groman and Company | |
| Chartered Accountant and Independent Examiner | |
| 5 Violet Hill | |
| St. John's Wood | |
| London | |
| NW8 9EB |
Structure, governance and management
The Charity was established as a Charitable Incorporated Organisation, registered on the 22 June 2017. The Charity derived its income from fund raising and donations from organising events.
Objectives, activities and public benefit
We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives, and planning our future activities. The objects of the Charity are the relief of young people and children suffering from cancer, and their families and carers, and in particular, but not exclusively by:
- Providing financial assistance for their benefit in either the children's ward of the Oncology Hospital and the education centre both situated in North Cyprus. - Providing grants to families and carers of those children and young people suffering from cancer in order to assist their emotional wellbeing, or providing the means for respite for the whole family. - Providing funding to the 'Hope & Education Centre' for equipment or other facilities. - By funding any other charities or charitable organisations that provides support or care to children and young people suffering with cancer.
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Tanyel's Smile
Trustees' Annual Report (continued)
Year ended 30 June 2022
Achievements and performance
The Trustees had met and consulted from time to time during the year, and a total of £8,889 (2021 £5,360) was raised during the year. Many of the fund raising events involved the sponsorship of Ceyhun and Gulay Uzun, who took part in some of the following activities:-
London Marathon and Istanbul Marathon in October & in November 2021 Tanyel's smile charity event raffle & meal in November 2021
Financial review
Financial review
The Charity received a total of £8,889 (2021 £5,360) of unrestricted income, and there were direct charitable and fund raising costs of £5,283 (2021 £3,250), resulting in a surplus for the period of £3,606 (2021 £2,110).
Adequate reserves are to be maintained in order to enable the charity to operate as a going concern for the foreseeable future.
The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:
Ceyhun Uzun Trustee
Gulay Uzun Trustee
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Tanyel's Smile
Independent Examiner's Report to the Trustees of Tanyel's Smile
Year ended 30 June 2022
I report to the trustees on my examination of the financial statements of Tanyel's Smile ('the charity') for the year ended 30 June 2022.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
AI Groman FCA Independent Examiner
Groman and Company Chartered Accountant and Independent Examiner 5 Violet Hill St. John's Wood London NW8 9EB
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Tanyel's Smile
Statement of Financial Activities
Year ended 30 June 2022
| 2022 | 2022 | 2021 | ||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Total funds | Total funds | ||
| Note | £ | £ | £ | |
| Income and endowments | ||||
| Donations and legacies | 4 | 4,149 | 4,149 | 3,068 |
| Other activities | 5 | 4,740 | 4,740 | 2,292 |
| ----------------------- | ----------------------- | ----------------------- | ||
| Total income | 8,889 | 8,889 | 5,360 | |
| ======================= | ======================= | ======================= | ||
| Expenditure | ||||
| Expenditure on charitable activities | 6,7 | 5,283 | 5,283 | 3,250 |
| ----------------------- | ----------------------- | ----------------------- | ||
| Total expenditure | 5,283 | 5,283 | 3,250 | |
| ======================= | ======================= | ======================= | ||
| ----------------------- | ----------------------- | ----------------------- | ||
| Net income and net movement in funds | 3,606 | 3,606 | 2,110 | |
| ======================= | ======================= | ======================= | ||
| Reconciliation of funds | ||||
| Total funds brought forward | 35,628 | 35,628 | 33,518 | |
| ---------------------------- | ---------------------------- | ---------------------------- | ||
| Total funds carried forward | 39,234 | 39,234 | 35,628 | |
| ============================ | ============================ | ============================ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 6 to 8 form part of these financial statements.
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Tanyel's Smile
Statement of Financial Position
30 June 2022
| 2022 | 2021 | ||
|---|---|---|---|
| Note | £ | £ | |
| Current assets | |||
| Debtors | 10 | – | 867 |
| Cash at bank and in hand | 39,234 | 34,761 | |
| ---------------------------- | ---------------------------- | ||
| 39,234 | 35,628 | ||
| ---------------------------- | ---------------------------- | ||
| Net current assets | 39,234 | 35,628 | |
| ---------------------------- | ---------------------------- | ||
| Total assets less current liabilities | 39,234 | 35,628 | |
| ============================ | ============================ | ||
| Funds of the charity | |||
| Unrestricted funds | 39,234 | 35,628 | |
| ---------------------------- | ---------------------------- | ||
| Total charity funds | 11 | 39,234 ============================ |
35,628 ============================ |
These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by:
Ceyhun Uzun Trustee
Gulay Uzun Trustee
The notes on pages 6 to 8 form part of these financial statements.
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Tanyel's Smile
Notes to the Financial Statements
Year ended 30 June 2022
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 18 Gordan Road, Sidcup, Kent, DA15 8SX.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
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Tanyel's Smile
Notes to the Financial Statements (continued)
Year ended 30 June 2022
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
4. Donations and legacies
| Unrestricted | Total Funds | Unrestricted |
Total Funds | ||
|---|---|---|---|---|---|
| Funds | 2022 | Funds | 2021 | ||
| £ | £ | £ | £ | ||
| Donations | |||||
| Donations | 4,149 | 4,149 | 3,068 | 3,068 | |
| ======================= | ======================= | ======================= | ======================= | ||
| 5. | Other activities | ||||
| Unrestricted | Total Funds | Unrestricted |
Total Funds | ||
| Funds | 2022 | Funds | 2021 | ||
| £ | £ | £ | £ | ||
| Fundraising events and activities | 4,740 | 4,740 | 2,292 | 2,292 | |
| ======================= | ======================= | ======================= | ======================= |
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Tanyel's Smile
Notes to the Detailed Statement of Financial Activities
Year ended 30 June 2022
6. Expenditure on charitable activities by fund type
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2022 | Funds | 2021 | |
| £ | £ | £ | £ | |
| Principal Activity | 5,243 | 5,243 | 3,250 | 3,250 |
| Support costs | 40 | 40 | – | – |
| ----------------------- | ----------------------- | ----------------------- | ----------------------- | |
| 5,283 | 5,283 | 3,250 | 3,250 | |
| ======================= | ======================= | ======================= | ======================= | |
| Expenditure on charitable activities by activity type | ||||
| Activities | ||||
| undertaken | Support | Total funds | Total fund | |
| directly | costs | 2022 | 2021 | |
| £ | £ | £ | £ | |
| Principal Activity | 5,243 | 40 | 5,283 | 3,250 |
| ======================= | ============== | ======================= | ======================= |
7. Expenditure on charitable activities by activity type
8. Staff costs
The average head count of employees during the year was Nil (2021: Nil).
No employee received employee benefits of more than £60,000 during the year (2021: Nil).
9. Trustee remuneration and expenses
SORP 2015 requires one of the following statements to be made:- no remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
10. Debtors
| 10. | Debtors | ||||
|---|---|---|---|---|---|
| 2022 | 2021 | ||||
| £ | £ | ||||
| Prepayments and accrued income | – | 867 | |||
| ============== | ============== | ||||
| 11. | Analysis of charitable funds | ||||
| Unrestricted funds | |||||
| At 1 July | At 30 June | ||||
| 2021 | **Income ** | Expenditure | 2022 | ||
| Current year | £ | £ | £ | £ | |
| Unrestricted fund - General funds | 35,628 | 8,889 | (5,283) | 39,234 | |
| ============================ | ======================= | ======================= | ============================ | ||
| At | At | ||||
| 1 July 2020 | Income | Expenditure | 30 June 2021 | ||
| Prior year | £ | £ | £ | £ | |
| Unrestricted fund - General funds | 33,518 | 5,360 | (3,250) | 35,628 | |
| ============================ | ======================= | ======================= | ============================ | ||
| 12. | Analysis of net assets between funds | ||||
| Unrestricted | Total Funds | ||||
| Funds | 2022 | ||||
| Current year | £ | £ | |||
| Current assets | 39,234 | 39,234 | |||
| ============================ | ============================ | ||||
| Unrestricted | Total Funds | ||||
| Funds | 2021 | ||||
| Prior year | £ | £ | |||
| Current assets | 35,628 | 35,628 | |||
| ============================ | ============================ |
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