REGFSTERED CHARITY NUMBER: 1175874 REPORT OF THE TRUSTEES AND UNAUDrrED FINANCIAL STATEMEIYTS FOR THE YEAR ENDED 30 NOVEMBER 2023 FOR SMILE FOR JOEL DTL Auditors Limiied 5th FloorNorth Side 7-10 Chandos Strcet Cavendtsh Squorc London WIG9DQ
SMILE FOR JOEL CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023 Page Rtport of ib¢ T¢1 I to 2 Independent ExAmlner'8 Report sthtememt of FlnntlAI Actfvltlej BAl•ne¢ SIL¢¢t to the FINan¢lxl Sttementi DtI¢d St•t¢m¢nt of Flnnelil A¢tlvltlt 10
SMILE FOR JOEL REPORT OF THE TRUSTEES FOR THE YEAR EI¥DED 30 NOVEMBER 2023 The trustccs prc5cnt their rel with the flnancial statements of the ch8fiiy for the year ¢nd¢d 30 NoveTnber 2023. Th¢ tnistees hC odopted the provisions of AccoLmtin8 and Rcportin8 by Charities.. Stotement of ReLommended PrtiCe applicabl¢ to thANties prcparin8 their aceowits in accordancc with the Finan¢ial R¢pDrlin8 Standard applicable in the UK and Republic of Ireland {FRS 102) leffectivc l January 2019). OBJEcfivES AND AcfiviTILS Obj¢ctive5 aims The Aim5 of the charity ar¢: to help families of the victims ofmurder in the UK working wtih th¢ UK urISM industy to raise Mwareness of thc SCCUTity and 8Dfety risks at holiday dcstinalions Slgnlllr*nt 4ctivltle5 In order to furthcr the Charity's purposcB fur th¢ publi¢ berIt, charity caTrics out fundraising evenls thTOU8hout the yeur and has worked Closely wlth Viclim Suppon lu pN)vidc as5iStan¢e to lh¢ famili¢$ of ihc viLlims of murder in ih¢ UK. Ilavin8 bccn reLU8lliBcd with m MBE in Lhc Kin8'8 Birthday Honours list It year uw founder Suthme l.;v&tts a(tcnd¢d BuLkin8ham Pwlace in March of2024 to recei thc award from The PrIttC Royal. Publlc brnellt The Iru5tccs hwe had w84rd ip the 8uldanL¢ isJu¢d by ihe Ch#rity CurnmiBsion on puhlic ben¢lit. ACHIEVEMENT AND PERFORMANCE ChArltible actlvltl¢ Thc charity is proud io have hclpcd bere4ved fwnilieA Across the IJK who have losi lovcd ones throu8h murder. The ¢hariry is alw committed raising awArtness within thc tOYTism indysty and with thc publiL of th¢ 3UrIty risks of destinations und huw Ihuc ar¢ osscsscd. Fundr•lslni Aetlvltle8 Run for Ju¢1 2022 wus postponcd uniil Junc 2023. movin8 the ¢venr to a morc si8nlficEnt dttte for thc charity. And thc rTrurth annual charily b811 in November 2023 great Au¢c¢ss in it's second Ye ai Ed8blOn Cricket Ground. In addili(Jn kn thue 8nnual Cv13, a number ofvthcr fundrai5in8 ¢vents took pl durlng the ycar, with the MOBL ddrlng of th¥8c sc¢inB a group ofbrov¢ fvndraisers. lcd by ()LW SuzAnn¢ EvNn3, climb io th¢ lop of th¢ 02 Ar¢na In Lottdon in May 2023. In 2024 s¥vcrnl ts)()k part in xi Lharity dragon racc on behalf of Smil¢ for Joel and plans Brc und¢twy for h#ir rMisitt8 wng walk in 2025 io mark thr tenih anniversary of thc loss ofJocl, his uncle and his 8rundfath¢r.
SMtLK FOR JOEL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2023 FINANCIAL REVIEW Re8erve5 polley Th¢ ch8rity'8 policy for holding reserves is to hold approximatcly six mohS cxpenditurc as & minimum regervc forward. with this level bein8 subject to review if thc 8UPPOrt SOU8ht and the charity$ operntions incre&se. This Icvcl of rescrves is bAs¢d on anticipAted fvnding lev¢lB for support for families th¢ need to fUj ihe tharity's Costs. Costs in ihc year were below this level du¢ to th¢ r¢striLions in place for Covid 19 but would oiherwise have bc¢n J11 iihin this Icvcl. Re4trves held Rc5crvc5 h¢ld havc dccre48ed during the ycar by £44,415 to £54.998. srRUCTURE, GOVERNANCE AI¥D MANACEMENT Governlng doeyment The eharity is conLrLilled by its gov¢rninM docthncnt. a deed of trust, and ts const1lud a5 a Ch8rit4blc Incoryor&d Organisation. Recnhltrnenl Dd ppolN¢m¢n¢ of new tru8te•J Any ncw (TU51ccs must bc 8ppointcd by thc current truslees. who MUAI hwe regard the wl¢vanl skills, knowledge ond experience of thc potential trustee. RbTrLRb:NCE AND ADMINISTIL4TIVE DETAILS Registered Charlty number 1175874 Prlnclpxl Wcdne5bury W¢sL Mid14uJds WSIO Truslees O G Richards S Saul Irc%tgned 17.11.23) Mr8 K A 'l'utner J Khunkun {8ppoin¢ed 21.1.231 V C Rowles {appoint¢d 2l.1.23) Jndepeodent Exgmluer D'fi. Audit()r5 Limileil 5th Fluur North Sid¢ 7-10 Chnndos Street Cayendish Squgre London WIG 9DQ Approved by order of thc board of tneeS on.... signed un its bchwllby: MTS K A Tum¢r- Trustcc
INDEPENDEiYf EL4MINER'S REPORT TO THE TRUSTEES OF SMILE FOR JOEL Indtptnd¢llt eumlner's report to the trustee5 of Smile for Joel l T¢POrt to the charity trnste¢s on my examinition of ih¢ accounts of Smile for Joel (the Trust) for th¢ year ¢nded 30 November 2023. Rewn51bllltles And b&sis of p01t As th¢ eharily Inle of Ibe Tru%( you ar¢ pOnsible for thc prcpar8lion of the #ccouttts in accordanc¢ with thc rwuircJTKnls ofthe Charities Ad 20111'th¢ Acr). I rwrt in r¢spcci of my cxaminAtion of thc TnL51'5 accounts wried out under Se¢lion 145 ofthe Aci in c4rrying out my cxaminalion I have lollowed all applicabl¢ J)ire¥lions 8ivcn by the Charily Conknnission under SeLLion 145(5Xb) of thc Act. Independent exAmSller'i Jtstemetht I havc compl¢ted my examinatiun. I conlimi no material mattcrs have comc to rny Attcntiun in connectiott with ihc ¢x4minalion giving me causc to belie thal in any maLerial resp1.. accounting records wcrc not kept in respeci of the Trus1 &5 required by Section 130 ol'the A¢4. or the 4ccounts dv not Cord with thi)se recordj. or the EX)unIS do not comply wilh ihe applicable rcquiremcnis concernin8 thc fomi und eontcnt uf acCot8 set oul in the CharitiC5 {A¥ioun¢&' RcporL81 Rc8ulalions 2008 oiher than any rcquiremenl that the accounts give tryc and lair view which 15 nol u ter L(?nsidcred 4L8 Part of on indepcrtdent exllminalii)n. I havc no ¢onccms arml comc ucross no othv mJtlers in c¢)nnection with th¢ examination to which ut¢¢ntion shuuld be ¢Jrawn In this report in ordcr ethablc a proper underbl&ndin8 01.the o¢counts t¢) be reached. John Tillman I,'CA DTL Auditors Limited 5th FloorNorth Sidc 7-10 Lhandvs S¢r¢¢t Cavendish Squar¢ Ixjndun WIG 9DQ 261912024 Dale.. .....
SMtLE FOR JOEL STATEME OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2023 311.13 Unrestrleted rund 30.11.22 Total fund$ Note INCOME AND ENDOWMENTS FROM Donations and le8acies 59,815 77.123 EXPENDITURE ON Raising fid& 21,481 26.6(K) ChArlt•ble actlvltles Pxyments lo Vielim Support Scrvicc (klivery 72.000 6.532 75,01)0 5.441 4,217 4.571 104,230 NET IIYCOMEI(EXPEIYDITURE (44,415) 134.4891 RECONCIUATION OF FUNDS Tothl futth brou8ht f¢mvArd 99.413 133,9n2 TOTAL FUNDS CARIUED FORWARD 54.998 99.413 The notrs form partof these financial statcments
SMILE FOR JOEL BALANCE SHEET 30 NOVEMBER 2023 30.11.13 Unr¢Jtrl¢ted fund 30.11.22 Total nds Notcs CURRENT ASSETS DebLors Cath at bank 41 55.375 l(Kl,153 55,416 IIM).153 CREDITORS Amounts fallin8 thie within one year (4181 1740) NET CURRENT ASSETS 54,998 99,413 TOTAL ASSETS LESS CURRENr LIABILITIES 54.998 99,413 IYET ASSETS 54,998 99,413 FUIYDS Ilnrc5tricicd fuTrJ8 54,998 99.413 TOTAL FUNDS 54.998 99,413 Th¢ finan¢ial 8tht¢ments MrTC wrnved lry thc Board of Tnle¢S and auihori3¢d for ..IS/.q.l..a.Q).A.F... 4nd w¢r¢ yigned on it¥ half by.. on K A Turner- Tre¢ The notci fonn of thcsc fLn8ncial statements
SMILE FOR JOEL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBFR 2023 ACCOUNTING POLICIFS BA5i5 of preprlog the t1e1a1 stAteJnents l-he fjnancial 5tBLemcnts of the charity, vthieh is a public bcncfit cntity undcr FRS 102, have bccn prepor¢d in a¢¢ordaThce with the charities SORP (FRS 1021 'AcUntIng and Reporting by Chwilies.. Stai¢ment ut. Recommended Practice appliGable lo ¢harities prcparln their accounL4 in IOrdaI With the Find11 Rcporting Standard applicable in the IJK and Republic of Treld (FRS 1021 leffcctivc l January 2011)),. Fin&ncia] Reportlll8 Stsndard 102 'The Finanrial Reportin8 Standard applicable in the UK and Rcpubli¢ of Ireland, and the Chariiies Ad 2011. I'hc finart¢ial staLements have bcen prepartd undcr the hi5turical cosl wnvenlion. Intome All income is rerugnis¢d in the Statcmcnl ufFittAIJ¢IAI ActivilieB once the chlty entitlement to ihc funds. it is pbabIe that the income will be rc¢¢iv¢d and the amouttl ¢an b¢ me&8ured rcliably. EypenditurE I,iabiliiies src rec(?BniStd as ¢xp¢ndityre soon thcrc is 8 1¢881 or con5tnKliv¢ obligation committing the charity (o that expcnditure. li is probable that a Irunsftt ofe¢on¢)mi¢ bcncflts will bc Tcquired in seltlemcnt and thc amouni of ihe obli8ation can be me&8vred r¢li8bly. ET(pcndiLuTC is 0nied lor on acLruals b&¥is and hws bo¢ clussifjcd under hcgdin&s that a88¥&1¢ Mll ¢o¥i related to thc ¢trgory. Wh¢r¢ ¢i)5ts canrH)t be directty altributcd to p1¢Iar headin88 ihcy have heen 8Slocad Lo activities a bwis consi5tcnt wilh thc of resources. Toxatlon Th¢ charity ex¢mpt frL)m lax on ILY Lhllrithblr acllVIti¢s. Fu•d •¢countln% UnTe51rictcd fund$ Can he used in cord£¢ with the chDrit&blc ubjcctiv¢8 at the disu¢iion ofthe uuyi¢¢s. ReBtrid¢d fijttdi Con only bc us¢d fiTrr particular restricted purposcs within thc objects of the charity. Rc5tyiftioM isc wh¢n Jpe¢ified by the d(Jnor or when funds aTC raisrd for portiiulpr W5tri¢Led purpose ruflher cxplthnllion of ihe nalurc and purpLk¥C ofexh fund is included in the noles to the firtanci 6laiemeThts. TRUSTEES, REMUNE114TION AND BENEFITS Thcrc were no lrn&tees' rcmuncration or oih¢r b¢nefits lur thc ycar cnded 30 NovembcT 2023 nor for ihe YCHT ermicd 30 NDvcmb¢r 2022. Trustees. txpenj There WCTC tto tswstees. expenscs paid for Ihe year ended 30 Novcmbcr 2023 nor lor thc year ended 30 Novembcr 2022.
SMILE FOR JOEL NOTES TO THE FINANCIAL STATEMEIYTS - eondnu¢d FOR THE YEAR ENDED 30 NOVEMBER 2023 STAFF COSTS The avcra8¢ monthly numbgr of employe&% durih8 thc year was as follow5: 311.23 30.11.22 Adminis¢ralion and fimdraisin8 No employ¢e5 rcceivcd cmulumen¢J ITr cxc&w of£60.000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestrltltd fund INCOMF AND ENDOWMENfs FROM Don&tivns and le&1¢$ 77,123 XPENDITURE ON Raisin8 funds 26,600 ChArltAblt gctlvitl¢$ Paymcnts ts) Viclim Support Scrviee delivcry 75.000 5.441 her 4.571 NET INCOMEI(EXPENDITURE) 134,489) RECONCILIATION OF FUNDS Total funds brought forward 133,902 TOTAL VUNDS CARRIED FORWARD 99,413 DEBTOKS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 311.11.23 30.11.22 Othcr debtors 41
SMIl FOR JOEL NOTES TO THE FINANCIAL STATEMENfs - continued FOR THE YEAR ENDED 30 IYOVEMBER 2023 CREDITORS.. AMOUIYTS FALLING DUE wrrHIN ONE YEAR 30.11.23 30.11.22 Trade creditor Taxation and social security Other CTcdhtors 80 625 35 418 418 740 MOVEMENT IN FUNDS Net mDvem¢fjt Ill funth At 1.1222 Al 30.11.23 Unrestrltted funds GeD¢r81 lund 99,413 (44,415) 54.Y9a TOTAL FUIYDS 99,413 144,4151 54,998 Nd tnov¢m¢nl in iIILluded it) th¢ above ¢ #s fthllows.. llleomlng resouretS Movement lth fundi txptnded Unr¢•lrkted CJen¢raJ fund 59,815 (104.230) 144,415) TOTAL FUNDS 59.815 1104.2301 (44,415) C•mpAr#tlvts for movement Iyet At 1.12.21 vtmen¢ In fundi At JO.1 1.22 UDmtrlcted Gcn¢r41 liind 133.902 (34,489) 99.413 TOTAL FUNDS 133,902 (34,489) 99,413
SMILE FOR JOEL NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2023 MOVEMENT IN FUIYDS- continued Comparative riet rnovcmenl in futwts. included in th¢ ¥bove Hrr follo. IncomlA8 Re50urcti expen41td MTrvemeNt Unrttrieted Gcner#l fvT 77,123 134.489) TOTAL FUNDS 77.123 (34,489) A current year 12 months and priur ycllr 12 rnL)nth$ mbIrted Position 18 as follo.. Net mov¢mene In fund At 1.12.21 At 30.11.23 Unreitrleted funda General lund 133,902 (78,904) S4,Y98 TOTAL FUNDS 133.902 178,904) 54,998 A current year 12 monthy And prhur ycar 12 mon¢hs combincd nei mov¢mcnl in fund8. Ilded In thc above arc as follows.. Intomlng resourc Resoureu expended MovtrneDt UDrutrleted fund• CeTl lund 136,938 1215,842) (7B,904) TOTAL FUNDS 136,938 1215.842) 178,¢AHI RELATED PARTY DISCLOSURES There were no r¢latcd party tran8i¢tioM for th¢ year ended 30 November 2023.
SMILE FOR JOEL DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2023 31123 30.11.22 INCOME AND ENDOWMENTS Don&tloD$ And legAtIt8 Donulion5 Gifl aid 8A1¢ i)f merchandis£ Fundraising events 24.381 534 1.193 33,707 77.123 59.815 77,123 TolAI Incomlnt resour¢es 59.815 77.123 EXPENDITURE R•l$lng don•¢lons And le8i¢le• Wages Advertising mw4(ctin8 20.118 921 20,017 436 21.039 20,453 Other tr8dlnE aetlvltki Costs vrrundr4Li¥tn 6.147 Charltabk actlvltlej Scryi¢c delivcry Mcrchandiae c0513 74.375 4.023 75,000 5,336 78.400 80.336 Support colts M8uAgement Telcphonc Postpgc and sl0Cry Sundries Trwel 1,789 836 1.447 145 884 1,423 1272 (8) 4,217 4,571 FlnRn¢e Bank charg 132 IQ5 Totsl resourcc5 expend¢d 104.230 111,612 Net expenditu 144,4151 (34.489) This pagc doeA not fonn p&1 of Ihe Sthttltory flnancial statements -i(