REGISTERED CHARITY NUMBER: 1175874
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2021
FOR
SMILE FOR JOEL
Blackthorns Chartered Accountants Blackthorns House 80-82 Dudley Road Lye Stourbridge West Midlands DY9 8ET
SMILE FOR JOEL
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2021
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 9 |
| Detailed Statement of Financial Activities | 10 |
SMILE FOR JOEL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2021
The trustees present their report with the financial statements of the charity for the year ended 30 November 2021. 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) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The aims of the charity are:
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to help families of the victims of murder in the UK
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working with the UK tourism industry to raise awareness of the security and safety risks at holiday
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destinations
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working with schools to promote tolerance and diversity
Significant activities
The charity carries out fundraising events throughout the year. The charity has worked closely with Victim Support to provide assistance to the families of the victims of murder in the UK.
Public benefit
The trustees have had regard to the guidance issued by the Charity Commission on public benefit.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The charity is proud to have helped bereaved families across the UK who have lost loved ones through murder.
The charity is also committed to raising awareness within the tourism industry and with the public of the security risks of destinations and how these are assessed.
Fundraising activities
After a difficult start to the year with Covid restrictions still being in place, the charity was able to resume face to face fundraising in the latter half of the year.
Run for Joel took place in September and the second annual charity ball was a great success in November.
Unfortunately the weather conspired against the Jump for Joel event, with many of the participants not able to jump until 2022. However this has been a huge success for the charity, with our jumpers raising an amazing £45,000 between them.
Run for Joel 2022 has been postponed until June 2023, moving the event to a more significant date for the charity, and plans for the third annual charity ball in November 2022 are in their final stages, with an exciting new venue for the event.
FINANCIAL REVIEW
Reserves policy
The charity's policy for holding reserves is to hold approximately one years' expenditure as a minimum reserve forward, with this level being subject to review if the support sought and the charity's operations increase.
This level of reserves is based on anticipated funding levels for support for families and the need to fund the charity's costs.
Costs in the year were below this level due to the restrictions in place for Covid 19 but would otherwise have been just within this level.
Reserves held
Reserves held have decreased during the year by £3,233 to £133,902.
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SMILE FOR JOEL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2021
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and is constituted as a Charitable Incorporated Organisation.
Recruitment and appointment of new trustees
Any new trustees must be appointed by the current trustees, who must have regard to the relevant skills, knowledge and experience of the potential trustee.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1175874
Principal address
Wednesbury West Midlands WS10 7DG
Trustees
O G Richards L Harrison (resigned 1.6.21) M Churchill (resigned 1.6.21) S Saul Mrs K A Turner D Middleton (appointed 1.6.21) (resigned 24.6.22)
Independent Examiner
Blackthorns Chartered Accountants Blackthorns House 80-82 Dudley Road Lye Stourbridge West Midlands DY9 8ET
Approved by order of the board of trustees on 29 September 2022 and signed on its behalf by:
Mrs K A Turner - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SMILE FOR JOEL
Independent examiner's report to the trustees of Smile for Joel
I report to the charity trustees on my examination of the accounts of Smile for Joel (the Trust) for the year ended 30 November 2021.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all 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:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts 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.
Victoria Brassington BA FCA Blackthorns Chartered Accountants Blackthorns House 80-82 Dudley Road Lye Stourbridge West Midlands DY9 8ET
29 September 2022
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SMILE FOR JOEL
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2021
| 30.11.21 | 30.11.20 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 69,345 | 73,597 | |
| Other income | 3,669 | - | |
| Total | 73,014 | 73,597 | |
| EXPENDITURE ON | |||
| Raising funds | 24,028 | 21,327 | |
| Charitable activities | |||
| Service delivery | 45,000 | 43,597 | |
| Other | 7,219 | 4,791 | |
| Total | 76,247 | 69,715 | |
| NET INCOME/(EXPENDITURE) | (3,233) | 3,882 | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 137,135 | 133,253 | |
| TOTAL FUNDS CARRIED FORWARD | 133,902 | 137,135 |
The notes form part of these financial statements
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SMILE FOR JOEL
BALANCE SHEET 30 NOVEMBER 2021
| 30.11.21 Unrestricted fund Notes £ CURRENT ASSETS Cash at bank 134,652 CREDITORS Amounts falling due within one year 5 (750) NET CURRENT ASSETS 133,902 TOTAL ASSETS LESS CURRENT LIABILITIES 133,902 NET ASSETS 133,902 FUNDS 6 Unrestricted funds 133,902 TOTAL FUNDS 133,902 |
30.11.20 Total funds £ 137,619 (484) 137,135 137,135 137,135 137,135 137,135 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 29 September 2022 and were signed on its behalf by:
K A Turner - Trustee
The notes form part of these financial statements
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SMILE FOR JOEL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2021
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Government grants
Amounts receivable under the Coronavirus Job Retention Scheme have been accounted for on an accruals basis.
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SMILE FOR JOEL NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2021
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 November 2021 nor for the year ended 30 November 2020.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 November 2021 nor for the year ended 30 November 2020.
3. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 30.11.21 | 30.11.20 | |
|---|---|---|
| Administration and fundraising | 1 | 1 |
| No employees received emoluments in excess of £60,000. | ||
| COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | ||
| Unrestricted | ||
| fund | ||
| £ | ||
| INCOME AND ENDOWMENTS FROM | ||
| Donations and legacies | 73,597 | |
| EXPENDITURE ON | ||
| Raising funds | 21,327 | |
| Charitable activities | ||
| Service delivery | 43,597 | |
| Other | 4,791 | |
| Total | 69,715 | |
| NET INCOME | 3,882 | |
| RECONCILIATION OF FUNDS | ||
| Total funds brought forward | 133,253 | |
| TOTAL FUNDS CARRIED FORWARD | 137,135 |
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
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SMILE FOR JOEL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2021
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Taxation and social security Other creditors MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund TOTAL FUNDS |
At 1.12.20 £ 137,135 137,135 Incoming resources £ 73,014 73,014 At 1.12.19 £ 133,253 133,253 |
30.11.21 30.11.20 £ £ 313 81 401 403 36 - 750 484 Net movement At in funds 30.11.21 £ £ (3,233) 133,902 (3,233) 133,902 Resources Movement expended in funds £ £ (76,247) (3,233) (76,247) (3,233) Net movement At in funds 30.11.20 £ £ 3,882 137,135 3,882 137,135 |
|---|---|---|
6. MOVEMENT IN FUNDS
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SMILE FOR JOEL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2021
6. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 73,597 | (69,715) | 3,882 |
| TOTAL FUNDS | 73,597 | (69,715) | 3,882 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1.12.19 £ 133,253 133,253 |
Net movement in funds £ 649 649 |
At 30.11.21 £ 133,902 |
|---|---|---|---|
| 133,902 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 146,611 | (145,962) | 649 |
| TOTAL FUNDS | 146,611 | (145,962) | 649 |
7. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 November 2021.
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SMILE FOR JOEL
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2021
| 30.11.21 | 30.11.20 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 69,222 | 73,597 |
| Gift aid | 123 | - |
| 69,345 | 73,597 | |
| Other income | ||
| Government grants | 3,669 | - |
| Total incoming resources | 73,014 | 73,597 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Wages | 18,637 | 17,237 |
| Pensions | 31 | - |
| Advertising and marketing | 1,685 | 2,950 |
| 20,353 | 20,187 | |
| Other trading activities | ||
| Costs of fundraising | 3,675 | 1,140 |
| Charitable activities | ||
| Service delivery | 45,000 | 43,597 |
| Support costs | ||
| Management | ||
| Telephone | 785 | 1,032 |
| Postage and stationery | 3,890 | 2,300 |
| Sundries | 2,544 | 1,250 |
| Motor Expense | - | 184 |
| Travel | - | 25 |
| 7,219 | 4,791 | |
| Total resources expended | 76,247 | 69,715 |
| Net (expenditure)/income | (3,233) | 3,882 |
This page does not form part of the statutory financial statements
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