**REGISTERED CHARITY NUMBER: 1175874** ## **REPORT OF THE TRUSTEES AND** **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024** ## **FOR** ## **SMILE FOR JOEL** DTL Auditors Limited 5th Floor North Side 7-10 Chandos Street Cavendish Square London W1G 9DQ **SMILE FOR JOEL** **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024** ||**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 2024** The trustees present their report with the financial statements of the charity for the year ended 30 November 2024. 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: - to help families of the victims of murder in the UK - working with the UK tourism industry to raise awareness of the security and safety risks at holiday destinations ## **Significant activities** In order to further the charity's purposes for the public benefit, the charity carries out fundraising events throughout the year and has worked closely with Victim Support to provide assistance to the families of the victims of murder in the UK. Having been recognised with an MBE in the King's Birthday Honours list last year our founder Suzanne Evans attended Buckingham Palace in March of 2024 to receive the award from The Princess Royal. ## **Public benefit** The trustees have had regard to the guidance issued by the Charity Commission on public benefit. ## **ACHIEVEMENTS 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** The charity organised several fundraising events during the year. Run for Joel took place in June 2024, with the weather being kind once again. The fifth annual ball at Edgbaston Stadium was another success, with everyone having a great time raising funds for the charity. In recognition of the tenth anniversary of the events that led to the formation of the charity, the 2025 ball will take place at Bescot Stadium, the footballing home of Joel, Pat, Ade and Owen. Several amazing teams took place in a dragon boat race at Himley Hall to raise funds for Smile for Joel in May 2024, and again in May 2025 and we have been lucky enough to have several teams already sign up for the event in 2026 already. A team of daredevil fundraisers, including our very own Suzanne Evans, also took to the skies for a hair-raising wing walk in June 2025 to mark the tenth anniversary of the loss of Joel, Ade and Pat,, and a second sky dive is planned for 2026. The charity continues to look for future events to challenge our intrepid team of fundraisers! -1 **SMILE FOR JOEL** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2024** ## **FINANCIAL REVIEW** ## **Reserves policy** The charity's policy for holding reserves is to hold approximately six months 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. ## **Reserves held** Reserves held have increased during the year by £6,125 to £61,123. ## **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 Mrs K A Turner J Khunkun V C Rowles (resigned 6.10.24) ## **Independent Examiner** DTL Auditors Limited 5th Floor North Side 7-10 Chandos Street Cavendish Square London W1G 9DQ Approved by order of the board of trustees on 26/9/2025 and signed on its behalf by: ........................................................................ Mrs K A Turner - Trustee -2 **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 2024. ## **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: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. 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. John Tiltman FCA DTL Auditors Limited 5th Floor North Side 7-10 Chandos Street Cavendish Square London W1G 9DQ Date: ......................26/9/2025....................... -3 **SMILE FOR JOEL** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2024** |**30.11.24**
**Unrestricted**
**fund**
**Notes**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
47,709
**EXPENDITURE ON**
Raising funds
24,727
**Charitable activities**
Payments to Victim Support
6,627
Service delivery
7,692
Other
2,538
**Total**
41,584
**NET INCOME/(EXPENDITURE)**
6,125
**RECONCILIATION OF FUNDS**
Total funds brought forward
54,998
**TOTAL FUNDS CARRIED FORWARD**
61,123|**30.11.23**
**Total**
**funds**
**£**
59,815
21,481
72,000
6,532
4,217
104,230
(44,415)
99,413
54,998| |---|---| The notes form part of these financial statements -4 **SMILE FOR JOEL** ## **BALANCE SHEET 30 NOVEMBER 2024** |||**30.11.24**|**30.11.23**| |---|---|---|---| |||**Unrestricted**|**Total**| |||**fund**|**funds**| ||**Notes**|**£**|**£**| |**CURRENT ASSETS**|||| |Debtors|5|89|41| |Cash at bank||61,387|55,375| |||61,476|55,416| |**CREDITORS**|||| |Amounts falling due within one year|6|(353)|(418)| |**NET CURRENT ASSETS**||61,123|54,998| |**TOTAL ASSETS LESS CURRENT**|||| |**LIABILITIES**||61,123|54,998| |**NET ASSETS**||61,123|54,998| |**FUNDS**|7||| |Unrestricted funds||61,123|54,998| |**TOTAL FUNDS**||61,123|54,998| The financial statements were approved by the Board of Trustees and authorised for issue on 26/9/2025 and were signed on its behalf by: ............................................. K A Turner - Trustee The notes form part of these financial statements -5 **SMILE FOR JOEL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024** ## **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 received the funds. ## **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 a cash 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. ## **2. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 30 November 2024 nor for the year ended 30 November 2023. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 30 November 2024 nor for the year ended 30 November 2023. -6 **SMILE FOR JOEL** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2024** ## **3. STAFF COSTS** ||The average monthly number of employees during the year was as follows:||| |---|---|---|---| |||**30.11.24**|**30.11.23**| ||Administration and fundraising|1|1| ||No employees received emoluments in excess of £60,000.||| |**4.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**||| ||||**Unrestricted**| ||||**fund**| ||||**£**| ||**INCOME AND ENDOWMENTS FROM**||| ||Donations and legacies||59,815| ||**EXPENDITURE ON**||| ||Raising funds||21,481| ||**Charitable activities**||| ||Payments to Victim Support||72,000| ||Service delivery||6,532| ||Other||4,217| ||**Total**||104,230| ||**NET INCOME/(EXPENDITURE)**||(44,415)| ||**RECONCILIATION OF FUNDS**||| ||Total funds brought forward||99,413| ||**TOTAL FUNDS CARRIED FORWARD**||54,998| |**5.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||| |||**30.11.24**|**30.11.23**| |||**£**|**£**| ||Other debtors|89|41| -7 **SMILE FOR JOEL** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2024** ## **6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Taxation and social security
**7.**
**MOVEMENT IN FUNDS**
**At**
**1.12.23**
**Unrestricted funds**
**£**
General fund
54,998
**TOTAL FUNDS**
54,998
Net movement in funds, included in the above are as follows:
**Incoming**
**resources**
**Unrestricted funds**
**£**
General fund
47,709
**TOTAL FUNDS**
47,709
**Comparatives for movement in funds**
**At**
**Unrestricted funds**
**1.12.22**
**£**
General fund
99,413
**TOTAL FUNDS**
99,413
Comparative net movement in funds, included in the above are as follows:
**Incoming**
**Unrestricted funds**
**resources**
**£**
General fund
59,815
**TOTAL FUNDS**
59,815|**30.11.24**
**30.11.23**
**£**
**£**
353
418
**Net**
**movement**
**At**
**in funds**
**30.11.24**
**£**
**£**
6,125
61,123
6,125
61,123
**Resources**
**expended**
**Movement**
**in funds**
**£**
**£**
(41,584)
6,125
(41,584)
6,125
**Net**
**movement**
**At**
**in funds**
**£**
**30.11.23**
**£**
(44,415)
54,998
(44,415)
54,998
**Resources**
**Movement**
**expended**
**£**
**in funds**
**£**
(104,230)
(44,415)
(104,230)
(44,415)| |---|---| -8 **SMILE FOR JOEL** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2024** ## **7. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |||**Net**|| |---|---|---|---| ||**At**|**movement**|**At**| ||**1.12.22**|**in funds**|**30.11.24**| ||**£**|**£**|**£**| |**Unrestricted funds**|||| |General fund|99,413|(38,290)|61,123| |**TOTAL FUNDS**|99,413|(38,290)|61,123| 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|107,524|(145,814)|(38,290)| |**TOTAL FUNDS**|107,524|(145,814)|(38,290)| ## **8. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 30 November 2024. -9 **SMILE FOR JOEL** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2024** ||**30.11.24**|**30.11.23**| |---|---|---| ||**£**|**£**| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Donations|22,391|24,381| |Gift aid|-|534| |Sale of merchandise|2,337|1,193| |Fundraising events|22,981|33,707| ||47,709|59,815| |**Total incoming resources**|47,709|59,815| |**EXPENDITURE**||| |**Raising donations and legacies**||| |Wages|20,400|20,118| |Advertising and marketing|553|921| ||20,953|21,039| |**Other trading activities**||| |Costs of fundraising|3,774|442| |**Charitable activities**||| |Service delivery|7,971|74,375| |Merchandise costs|6,268|4,025| ||14,239|78,400| |**Support costs**||| |**Management**||| |Telephone|641|1,789| |Postage and stationery|820|836| |Sundries|1,077|1,447| |Travel|-|145| ||2,538|4,217| |**Finance**||| |Bank charges|80|132| |Total resources expended|41,584|104,230| |**Net income/(expenditure)**|6,125|(44,415)| This page does not form part of the statutory financial statements -10