2025-06-30-accounts - Tanyel's Smile

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Tanyel's Smile

Notes to the Detailed Statement of Financial Activities

Year ended 30 June 2025

6. Expenditure on charitable activities by fund type

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2025	Funds	2024
	£	£	£	£
Principal Activity	6,937	6,937	5,506	5,506
Support costs	25	25	12,632	12,632
	6,962	6,962	18,138	18,138
Expenditure on charitable activities by activity type
	Activities
	undertaken directly	Support costs	Total funds 2025	Total fund 2024
	£	£	£	£
PrincipalActivity	6,937	25	6,962	18,138

7. Expenditure on charitable activities by activity type

8. Staff costs

The average head count of employees during the year was Nil (2024: Nil).

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

9. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

10. Analysis of charitable funds

Unrestricted funds

					At1 July			At	30June
					2024	Income	Expenditure		2025
					£	£	£		£
Unrestricted	fund	~	General	funds	36,388	1,949	(6,962)		31,375
					At 1 July			At	30 June
					2023	Income	Expenditure		2024
					£	£	£		£
Unrestricted	fund	-	General	funds	36,158	18,368	(18,138)		36,388

Tanyel's Smile

Notes to the Financial Statements (continuea)

Year ended 30 June 2025

4. Donations and legacies

4.	Donations and legacies
		Unrestricted Funds £	Total Funds 2025 £	Unrestricted Funds £	Total Funds 2024 S
	Donations Donations	1,949	1,949	2,607	2,607
5.	Other activities
		Unrestricted	Total Funds	Unrestricted	Total Funds
	Fundraisingeventsandactivities	Funds £ -	2025 £ -	Funds Sy 15,761	2024 oD 15,761

Tanyel's Smile

Notes to the Financial Statements (continuea)

Year ended 30 June 2025

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.

Financial instruments A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Tanyel's Smile

Notes to the Financial Statements

Year ended 30 June 2025

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.

Tanyel's Smile

Statement of Financial Position

30 June 2025

		2025	2024
	Note	£	S
Current assets Cash at bank and in hand		31,375	36,388
Netcurrentassets		31,375	36,388
Total assets lesscurrent liabilities		31,375	36,388
Funds ofthe charity Unrestricted funds		31,375	36,388
Totalcharityfunds	10	31,375	36,388

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The notes on pages 6 to 9 form part of these financial statements.

Tanyel's Smile

Statement of Financial Activities

Year ended 30 June 2025

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||||||||| |---|---|---|---|---|---|---|---| |2025|2024| |Unrestricted| |funds|Totalfunds|Total|funds| |Note|£|£|£| |Income|and|endowments| |Donations|and|legacies|4|1,949|1,949|2,607| |Other|activities|5|-|-|15,761| |Total income|1,949|1,949||18,368| |Expenditure| |Expenditure|on|charitable|activities|6,7|6,962|6,962|18,138| |Total|expenditure|6,962|6,962|18,138| |Net (expenditure)/income|and|net movement|in funds|(5,013)|(5,013)|230| |Reconciliation|of|funds| |Total|funds|brought forward|36,388|36,388|36,158| |Total funds|carried forward|31,375|31,375|36,388|

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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 pages6 to 9 form part of these financial statements.

Tanyel's Smile

Independent Examiner's Report to the Trustees of Tanyel's Smile

Year ended 30 June 2025

| report to the trustees on my examination of the financial statements of Tanyel’s Smile (‘the charity’) for the year ended 30 June 2025.

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’). | 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 | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

| have completed my examination. | 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 nota matter considered as part of an independent examination.

| have no concerns @Wd have come across no other matters in connection with the examination to which attention sho be drawn in this report in order to enable a proper understanding of the accounts to be/reached.

Al Groman FCA >) a), >S Independent Examiner

Groman and Company Chartered Accountant and Independent Examiner 5 Violet Hill St. John's Wood London NW8 9EB

Tanyel's Smile

Trustees’ Annual Report

Year ended 30 June 2025

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.

Achievements and performance

The Trustees had met and consulted from time to time during the year, and a total of £1,949 (2024 £18,368) was raised during the year.

Financial review

Financial review The Charity received a total of £1,949 (2024 £18,138) of unrestricted income, and there were direct charitable and fund raising costs of £ (2024 £18,138), resulting in an excess of expenditure of £5,013 (2024 surplus £230).

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 24-4-248:.. and signed on behalf of the board of trustees by:

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Ceyhun Wzu
Trustee’
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Tanyel's Smile

Trustees’ Annual Report

Year ended 30 June 2025

The trustees present their report and the unaudited financial statements of the charity for the year ended 30 June 2025.

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
Independentexaminer	Al Groman FCA Groman and Company
	Chartered Accountant and Independent Examiner
	5 Violet Hill
	St. John’s Wood
	London
	NW89EB

CHARITY REGISTRATION NUMBER: 1173527

Tanyel's Smile Unaudited Financial Statements 30 June 2025

A. |.GROMAN FCA Groman and Company Chartered Accountant and Independent Examiner 5 Violet Hill St. John's Wood London NW8 9EB