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2022-11-30-accounts

Reference and Administrative
Details
Trustees'
Report		 2to 6
Independent
examiner's
report
Statement offinancial
activities
Balance Sheet 9to 10
Notes to the financial
statements		 11 to 18
The following pages do not form part ofthe statutory financial statements:
Statement offinancial
activities per fund		 19to 22

Charity name Charity name Smile Thmugh Sport CIO Sport CIO
Charity registration number 1191534
Company registration number CE023942
Principal oflice Unit 16c
Moorland
Way
Nelson Park
Cramlington
NE23 IWE
Registered office Unit 16c
Moorland Way
Nelson Park
Cramlington
NE23 IWE
Trustees Stephen James Miller
Paul Robert McGettigan
Michael Jonathan Todd Costello
Chair Stephen James Miller
Bankers Barclays Bank Pic
Accountant CI Accountancy Ltd
11-12The Courtyard
St.Mary's Chare
Hexham
Northumberland
NE46 1NH

SORP reference
Summary ofIhe purposes ofthe charity as Para 1.17 Smile Through
Sport works to promote the health of
set out in its governing document disabled people for the public benefit by creating or
assisting
in creating opportunities
for them to
participate
in amateur
sport and physical activity.
Summary ofthe main activities in relation Para 1.17and Throughout
the period identified
below the activities
to those purposes for the public benefit, in 1.19 ofthe charity have been the delivery ofweekly sport
particular,
the activities,		 projects or sessions for disabled
children
and young people,
services identified
in the accounts.		 physical
activity sessions for residents
and attendees of
residential
care homes and community
gmups/centres
and pmvision ofone-off events for people with awide
range ofdisabilifies.
Alongside
the direct provision of
these sessions, the charity has worked to provide
disability
awareness
and sport specific training
courses. Throughout
the year several projects were
delivered
within the North East including
a Sport
England
funded family project to get more families
active together, aproject on behalf ofICBNorth
Tyneside to work with people in the borough
to ensure
health was not exclusive to those in affiuent areas and
the largest Bocciaopen held in England.
Thmughout
this year our activities were still limited
due to our
participants
remaining
shielded
and as such participant
numbers
were still small compared
to pre-covid levels.
Para E18
Statement
confirming		 whether the trustees The trustees have had regard to the guidance
issued by
have had regard to the guidance issued by the Charity Commission
on public benefit throughout
the Charity Commission on public benefit the period.
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No specific No specific objectives were set within this period. The aim was to continue to objectives were set within this period. The aim was to continue to
Achievements reopen following the pandemic
and provide activity to our community.
This
against objectives set period was focused on assessing
demand
and re-contacting
partners
and
Para 1.41 participants to re-engage
them in activity. Opportunities
were still very lunited for
our organisation as most participants
and partners
struggled
to return to activity.
inancial Review
Review ofthe charity's financial position Para The charity has relied heavily on ringfenced
funding
at the end ofthe period 1.21 throughout
this year as following
the pandemic
our primary
participants
were still shielding
in this period. There was an
unrestricted
loss this financial year as the charity continued		 to
recover &om the pandemic. The restricted
funds received by
the charity allowed work to continue in a tough financial
situation.
Statement
explaining		 the policy for holding Para During this financial year there was no policy in place for
reserves stating why they are held 1.22 holding reserves.
Amount ofreserves held Para Nil
1.22
Reasons for holding zero reserves Para The financial position ofthe charity has not presented
the
1.22 o portunity
to hold reserves.
Details offund materially in deficit Para During this financial period all government
support
and grants
1.24 which our charity had relied on ended i.e.,furlough.
Despite
this our income streams were still unable to return due to our
charity working
with the most vulnerable
people and care
homes. Throughout
the year our charity had to balance
meeting a growing
demand
with a lack ofincoming resource.
Throughout
the specific 12-month period our ringfenced
projects provided
avaluable
income as we delivered
a range
ofactivities. Going forward into the next financial year, while
we still expect a tough financial
climate, we will be able to
generate more unrestricted
income to improve
our deficit and
work towards rebuilding
our reserves.
Explanation ofany uncertainties about the Para Going forward the trustees are focused on ensuring
the
charity continuing
as		 a going concern 1.23 opportunity
for the charity to generate
funds matches the
expenses ofthe charity. In order to do this delivery
and
services provided
must return to pre-pandemic
levels. This
will become clear within the following
financial year. The
focus in this coming period will be on the creation ofa
strategic plan as well as a fundraising
and marketing
strategy.
This focus on formal planning
and financial targets will be
new to the charity and the trustees are confident it will
improve
our financial security and sustainability.

The principal
sources offunding
during this period were
The charity's
principal		 sources offunds &om grant project funding. This funding
was ringfenced
(including
any fundraising)		 for specific work with identified
individuals
or areas ofthe
Para 1.47 region. Alongside
this, donations
&om individuals
and
some groups were received to support
the charity. A
growing
source ofincome is &om chargeable
services
which are starting to returning
following
the pandemic.
These include course delivery,
event charges and session
fees.
The primary
risk to the charity currently
is the increasing
costs faced by the charity for staff costs and utilities
A description ofthe principal risks facing combined
with greater competition
for grant funding
and
the charity Para 1.46 access to fundraising
opportunities.
At the end ofthe financial year 21/22 the ringfenced
Other funding
on hand would fimd activity held in 22/23. A large
percentage ofthis remaining
ringfenced
funding
would
support staffing within
the charity in the first quarter of
22/23 as the ringfenced
activity was delivered.
Structure,
Governance		 and Management
Description ofcharity's trusts:
Type of governing
document
(trust deed, royal charter)		 Para 1.25 Constitution
ofa Charitable
Incorporated
Organisation
who's only voting members
are its charity trustees
How is the charity constituted7 Para 1.25 CIO (foundation
model)
(e.g unincorporated association, CIO)
Trustee selection methods including details Para 1.25 Every trustee must be appointed
[for aterm of[three]
ofany constitutional provisions e.g. years] by aresolution
passed at a properly
convened
election to post or name ofany person or meeting ofthe charity trustees.
body entitled to appoint one or more In selecting individuals
for appointment
as charity
trustees trustees, the charity trustees must have regard to the
skills, knowledge
snd experience needed for the
effective administration
ofthe CIO.

ou may choose to inclu de further statements where relevant
a		 bout:
Smile Through
Sport has adopted the policies and
procedures
highlighted
within the Code for Sports
Policies and procedures adopted for the Governance
created by Sport England
as well as those
induction and training oftrustees recommended
by The Charity Commission
resources.
Para 1.51

Total Funds 2 Total Funds 2
Total Funds 9September
Year ended 2020 to
30 30
Unrestricted Restricted November November
Funds Funds 2022 2021
Note f.
Incoming resources
Incoming resources Rom generated
funds
Voluntary
income		 2,474 63,070 65,544 84,047
Activities for generating funds 30,035 30,035 49,742
Total incoming resources 32,509 63,070 95,579 133,789
Resources expended
Costs ofgenerating
funds
Costs ofgenerating voluntary
income 38,179 5,538 43,717
Charitable
activities		 45,457 45,457 130,027
Governance
costs		 3,526 3,526 2,523
Total resources expended 87,162 5,538 92,700 132,550
Net income before transfers (54,653) 57,532 2,879 1,239
Transfers
Gross transfers between funds 38,180 (38,180)
Net movements
in funds		 (16,473) 19,352 2,879 1,239
Reconciliation
offunds
Total funds bmught
forward		 (10,101) 11,340 1,239
Total funds carried forward (26,574) 30,692 4,118 1,239

30November 2022 30November 2021
Note
Pixed assets
Tangible assets 10 1,159 1,705
Current assets
Debtors 816 3,930
Cash at bank and in hand 32,403 25,689
33,219 29,619
Creditors: Amounts
due within one year		 falling 12 (7,645) (8,325)
Net current assets 25,574 21,294
Total assets less current
liabilities 26,733 22,999
Creditors: Amounts
due after more than		 falling
one year		 13 (22,615) (21,760)
Net assets 4,118 1,239
The funds ofthe charity:
Restricted funds 30,692 11,340
Unrestricted
funds
Unrestricted
income		 funds (26,574) (10,101)
Total charity funds 4,118 1,239

Total F'unde
Total Funds 29
Unrestricted
Funds		 Restricted
Funds		 Year ended
30
November		 September
2020 to
30
g 2022 November
g 2021
Donations and legacies
Appeals and donations 2,054 2,054 1,928
Donated assets for use by the charity 2,352
2,054 2,054 4,280
Grants
UK Government grants 420 420 24,808
Grants - other agencies 63,070 63,070 54,959
420 63,070 63,490 79,767
2,474 63,070 65,544 84,047

Total Funds
Total Funds 29
Unrestricted
Funds		 Restricted
Funds		 Year coded
30
November		 September
2020 to
30
2022 November
g 2021
K
UK Government grants 420 420 24,808
Grants - other agencies 63,070 63,070 54,959
420 63,070 63,490 79,767
Activities for generating funds
Total Funds
Total Funds 29
Unrestricted
Funds		 Restricted
Funds		 Year ended
30
November		 September
2020 to
30
2022 November
2021f
Fee income
Fees and supplies 30,035 30,035 49,742

Totalresources
expended
Grannt Charitable
activity		 Governance Total
Direct costs
Employment
costs		 37,228 18,645 55,873
Establishment
costs		 4,219 15,385 19,604
Repairs and maintenance 710 1,016 1,726
Oflice expenses 2,652 2,652
Printing,
posting and stationery		 22 846 868
Sundry
and other costs		 491 523 1,014
Cleaning 32 32
Travel and subsistence 1,047 4,983 6,030
Entertainment 130 130
Accountancy
fees		 3,526 3,526
Bank charges 6 6
Interest payable 693 693
Depreciation oftangible fixed assets 546 546
43,717 45,457 3,526 92,700

29September
Year ended 2020 to
30November 30November
2022 2021
Wages and salaries 54,429 81,227
Social security 471
Other pension costs 943 1,488
55,843 82,715

Plant and
machinery Fixtures,
including fittings and
motor vehicles equipment Total
Cost
As at 1 December 2021 and 30November 2022 1,613 739 2,352
Depreciation
As at 1 December 2021 403 244 647
Charge for the year 302 244 546
As at 30November 2022 705 488 1,193
Net book value
As at 30November 2022 908 251 1,159
As at 30November 2021 1,210 495 1,705

30November 30November
2022 2021
g
Trade debtors 816 3,504
Other debtors 426
816 3,930
Creditors; Amounts falling due within one year
30November 30November
2022 2021
Bank loans and overdratts 4,080 6,739
Taxation and social security 253
Accruals aud deferred income 3,312 1,586
7,645 8,325

At 1 At 30
December Incoming Resources November
2021 resources expended Transfers 2022
General Funds
Unrestricted
income fund		 (10,101) 32,509 (87,162) 38,180 (26,574)
Restricted Fends
Lottery Funding 11,340 44,618 (5,163) (33,503) 17,292
Restricted Funds - North
Tyneside Veda 17,452 (4,052) 13,400
Restricted Funds-
Amold Clark 1,000 (375) (625)
11,340 63,070 (5,538) (38,180) 30,692
1,239 95,579 (92,700) 4,118
Unrestricted Restricted Total Funds 30 Total Funds 30
Funds Funds November
2022		 November
2021
Tangible assets 1,159 1,159 1,705
Current assets 2,843 30,692 33,219 29,619
Creditors: Amounts falling due
within one year (7,961) (7,645) (8,325)
Creditors: Amounts falling due
after more than one year (22,615) (22,615) (21,760)
Net assets (26,574) 30,692 4,118 1,239

Unrestricted Unrestricted
income fund income fund
2022 2021
Incoming resources
Incoming resources trom generated funds
Voluntary
income		 2,474 29,088
Activities for generating funds 30,035 49,742
Total incoming resources 32,509 78,830
Resources expended
Costs ofgenerating
funds
Costs ofgenerating
voluntary		 income 38,179
Charitable
activities		 45,457 86,408
Governance
costs		 3,526 2,523
Total resources expended 87,162 88,931
Net income before transfers (54,653) (10,101)
Transfers
Gross transfers between Rnds 38,180
Net movements
in funds		 (16,473) (10,101)
ReconciTiation offunds
Total funds brought
forward		 (10,101)
Total funds carried forward (26,574) (10,101)

.. continued
Lottery Lottery
Funding Funding
2022 2021
Incoming
resources
Incoming resources
1'rom generated		 funds
Voluntary
income		 44,618 54,959
Total incoming
resources		 44,618 54,959
Resources expended
Costs ofgenerating
funds
Costs ofgenerating
voluntary		 income 5,163
Charitable
activities		 43,619
Total resources expended 5,163 43,619
Net income before transfers 39,455 11,340
Transfers
Gross transfers
between funds		 (33,503)
Net movements
in funds		 5,952 11,340
Reconciliation
offunds
Total funds brought
forward		 11,340
Total funds carried forward 17,292 11,340

..continued ..continued
Restricted Restricted
Funds- Funds-
North North
Tyne side Tyneslde
Voda Voda
2022 2021
Incoming resources
Incoming resources &om generated funds
Voluntary income 17,452
Total incoming resources 17,452
Net income before transfers 17,452
Transfers
Gross transfers between funds (4,052)
Reconciliation offunds
Total fimds carried forward 13,400

...continued
Restricted Restricted
Funds- Funds-
Arnold Arnold
Clark Clark
2022 2021
Incoming resources
Incoming resources trom generated funds
Voluntary
income		 1,000
Total incoming resources 1,000
Resources expended
Costs ofgenerating
funds
Costs ofgenerating
voluntary		 income 375
Total resources expended 375
Net income before transfers 625
Transfers
Gmss transfers between funds (625)
Reconciliation
offunds
Total funds carried forward