**CHARITY REGISTRATION NUMBER: 1173527** ## **Tanyel's Smile** ## **Unaudited Financial Statements** ## **30 June 2026** ## **A. I. GROMAN FCA** Chartered Accountants Groman and Company Chartered Accountant and Independent Examiner 5 Violet Hill St. John's Wood London NW8 9EB ## **Tanyel's Smile** ## **Trustees' Annual Report** _**(continued)**_ ## **Year ended 30 June 2026** The trustees present their report and the unaudited financial statements of the charity for the year ended 30 June 2026. |**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| **1** Tanyel's Smlle Trustees. Annual Report Iconthtru•d) Year ended 30 June 2026 struGturpJ* gov•rnance and managemeni The Charity was established as a Charitable IncoTporaled Organisats'on. registered on the 22 June 2017. The Charity dOriv￿ it$ income from fund rai*in9 and donation￿ from orgen131ng events. Oble¢tlv•$, actlvltl•8 and publlc b•n•fft We have referred lo the guidance contained in the Charty Commts*on'5 general guidanc8 on publ benefit when reviewing Our aims and obj8¢tNes. and planning our future activilies. The objects of the Charity are the r•li•l of young people and children sufffjring trom Cancer. and thwr families and carers. and in particular. bul not eyclusively by". Providing Iinanual assistance for their benefit in eilhef the children's ward ol Ihe Oncology Hospital and ihe e¢ucaiion cenire Dotn situated In North Lypws. ProvKlin9 grants lo familie$ and carers ol thosè children and young perjplg suffèring from canrp_r in ordw aEsiqt thpir èmotional w+ll￿1n9. or providing the Than$ for respite for the whole lamily. ProV￿1ng funding lo the 'Hope & Educats'on Contrt. for eyu1yii￿lil vr vlli¢i f￿11111¥# By lunding any other chariiies or Charita0￿ organisallons Ihal provides support or care lo childien and youno people suffering with cancer. Achl•v•m•nts and p•rform•nG• The Trustees had mel and consulted from io lime during the year, and a total of £9,8C612025 P1 94RI wa8 r•ised dunng lh• y•ar. Th• fu*)d raising •v•nts r8lat•d to a Summ•r F¥ir, Lin8 Dancing and Treasure Hunt. The expenditure related lo an all Inclusive holiday resort for children with severe condluons. Fln*nelal r•¥l•w The Charity recoived a total of £9.8C6 12025 £1,946) of unrestricte(I Incoff*. and there were tjirecl charitable and fund raising eosls of £8.820 12025 £6.9621. resullino in a surplus fof th• pp.rinrl nf f t98612025 deficit -£5,013). Adequate r8soNes are to bè maintrined In order to enabkn me chanty to operate as a going concern foi the fores8fjab￿ futu￿. Th¥J tru tccs, gnnugl r¢port was approved on . . Iruslees by". nd ￿ned on beliaif uf ili¥ IJu&iid of Ceyhvn Uzun Trustee Gulay Uzun Trustee Tanyel's Smile Independent Examiner's Report to the Trustees of Tanyel'8 Smile Year ended 30 June 2026 I report lo the trustees on my examinabon of the financial stslements of Tanyel's SMI￿ llhe tharity'l for the y&ar en(Jed 30 June 2026 R•spon8lbllltle8 and basis of report As the trustees ol the charity you are responsible for the preparabon of the financial stalgmenls in accordance with the requirements of ihe Chanties Act 2011 I'lhe Act'i. I report in rgspecl of my 6xarninatKsn of the charrty's financial stslements carried out under seth.on 145 of tha 2011 Act and in carrying Out my examinaljon I have followed all the appl￿blO Directions gwen by the Charity Commission under sectK)n 14515llbl ol the Act Ind•pend•nt •xamln•rfs •tat•ment I hav¢ ¢omplctcd my é>(•min•tion. I confirm that no material ¥7wtt¢rs havtj lu tny attenuon In connection with the gxaminalion giving me causg lo believe that in any material respect. counb'ng r8cards wam ntst kppt in rnspect ol tho chanty as r•guir•d by 8•Ction 130 of thg Act., or the financ￿1 ststements do not accord with Ihose records," or th* finanei•l 51atements do not ¢omply wrth th• •ppli¢•blo requiromont¢ ¢onccrnin9 th• form and content ol aceounts sel out in the Charities IA¢covnls and Reportsl Regulations 2008 other than any requiremenl that the accounts give a 'lrue and lairf which its not a mallgr considered as part of an Independent *XAminAt￿n I hav• no concomG and hovc como acro￿ no other m•tt¢r3 in connection witl) tli¥ ￿￿￿111111%1￿'U1l lo whictt attgnlKsn sh04Jkl b8 drawn In this report in order to enable a proper understsndina of the accounts to be ea¢hed. Al Gromjrf FCA Independent Exarni￿r Groman and Company Chartèreu Accouniant ana Indepgndent Examiner 5 Violet Hill Si John's Wood Lon¢gn NM 9EB ## **Tanyel's Smile** ## **Statement of Financial Activities** ## **Year ended 30 June 2026** |||**2026**||2025| |---|---|---|---|---| |||**Unrestricted**||| |||**funds Total funds**||Total funds| ||**Note**|
**£**|**£**|£| |**Income and endowments**||||| |Donations and legacies|**4**|
**9,806**|**9,806**|1,949| |||**-----------------------**|**-----------------------**|-----------------------| |**Total income**||**9,806**|**9,806**|1,949| |||**=======================**|**=======================**|=======================| |**Expenditure**||||| |Expenditure on charitable activities|**5,6**|
**8,820**|**8,820**|6,962| |||**-----------------------**|**-----------------------**|-----------------------| |**Total expenditure**||**8,820**|**8,820**|6,962| |||=======================|=======================|=======================| |||-----------------------|-----------------------|-----------------------| |**Net income/(expenditure) and net movement in funds**||**986**|**986**|(5,013)| |||=======================|=======================|=======================| |**Reconciliation of funds**||||| |Total funds brought forward||31,375|**31,375**|36,388| |||----------------------------|----------------------------|----------------------------| |**Total funds carried forward**||**32,361**|**32,361**|31,375| |||============================|============================|============================| 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 9 form part of these financial statements.** **4** Tanyel's Smile Statement of Financial Position 30 June 2026 2026 2025 Currgnt assets Cash at bank and in hand 32.361 31,375 Not current a880ts 32,361 31,375 31,375 Totsl assets1o•• eurr*nt Ilabllltle• 32,361 Funds of the charlty Unreslricled funds 32,361 31.375 Total charfty funds 32,361 31,375 These fina cial slalements werg approved by the board ol trustees and aulhorised for issue on and are $1gne(1 on behalf of the board by Ceyhun Uiun Trustee Gulay Uzun Trustee Thv noto• on pag08 6 to 9 fonn part of these flMn¢l•l $t¥t¢ments. **Tanyel's Smile** ## **Notes to the Financial Statements** ## **Year ended 30 June 2026** ## **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. **6** **Tanyel's Smile** ## **Notes to the Financial Statements** _**(continued)**_ ## **Year ended 30 June 2026** ## **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. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. ## **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, noncharitable 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. **7** ## **Tanyel's Smile** ## **Notes to the Financial Statements** _**(continued)**_ ## **Year ended 30 June 2026** ## **3. Accounting policies** _**(continued)**_ ## **Financial instruments** _**(continued)**_ Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. ## **4. Donations and legacies** ||**Unrestricted**|**Total Funds**|Unrestricted|Total Funds| |---|---|---|---|---| ||**Funds**|**2026**|Funds|2025| ||**£**|**£**|£|£| |**Donations**||||| |Donations|**9,806**|**9,806**|1,949|1,949| ||=======================|=======================|=======================|=======================| **5. Expenditure on charitable activities by fund type** ||**Unrestricted**|**Total Funds**|Unrestricted|Total Funds| |---|---|---|---|---| ||**Funds**|**2026**|Funds|2025| ||**£**|**£**|£|£| |Principal Activity|**8,820**|**8,820**|6,937|6,937| |Support costs|–|–|25|25| ||-----------------------|-----------------------|-----------------------|-----------------------| ||**8,820**|**8,820**|6,962|6,962| ||=======================|=======================|=======================|=======================| **8** ## **Tanyel's Smile** ## **Notes to the Detailed Statement of Financial Activities** ## **Year ended 30 June 2026** ## **6. Expenditure on charitable activities by activity type** ||**Activities**||| |---|---|---|---| ||**undertaken**|**Total funds**|Total fund| ||**directly**|**2026**|2025| ||**£**|**£**|£| |Principal Activity|**8,820**|**8,820**|6,962| ||=======================|=======================|=======================| ## **7. Staff costs** The average head count of employees during the year was Nil (2025: Nil). No employee received employee benefits of more than £60,000 during the year (2025: Nil). ## **8. 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. ## **9. Analysis of charitable funds** ## **Unrestricted funds** |**Unrestricted funds**|||||| |---|---|---|---|---|---| |||**At**|||**At 30 June**| ||**1**|**July 2025**|**Income**|**Expenditure**|**2026**| |||**£**|**£**|**£**|**£**| |Unrestricted fund - General funds||**31,375**|**9,806**|**(8,820)**|
**32,361**| |||============================|=======================|=======================|============================| |||At|||At| ||1|July 2024|Income|Expenditure|30 June 2025| |||£|£|£|£| |Unrestricted fund - General funds||36,388|1,949|(6,962)|
31,375| |||============================|=======================|=======================|============================| **9**