**REGISTERED COMPANY NUMBER: CE023942 REGISTERED CHARITY NUMBER: 1191534** ## **SMILE THROUGH SPORT** ## **REPORT AND FINANCIAL STATEMENTS** **FOR THE PERIOD ENDED 30TH NOVEMBER 2023** **SMILE THROUGH SPORT REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.23 ADMINISTRATIVE INFORMATION** ||**PAGE**| |---|---| |Reference and Administrative Details|1| |Report of the Trustees|2-6| |Independent Examiner’s Report|7| |Statement of Financial Activities|8| |Balance Sheet|9 - 10| |Notes to the Financial Statements|11 - 17| ## **SMILE THROUGH SPORT REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.23 REFERENCE AND ADMINISTRATIVE INFORMATION** Charity Name Smile Through Sport CIO Charity Registration Number 1191534 Company Registration Number CE023942 Principal Office Unit 16c Moorland Way Nelson Park Cramlington NE23 1WE Registered Office Unit 16c Moorland Way Nelson Park Cramlington NE23 1WE Trustees Stephen James Miller Michael Costello Paul McGettigan David Butler (Resigned 19.04.23) Tara Tordoff (Appointed 12.9.23) Chair Stephen James Miller Bankers Barclays Bank Plc Accountant CALA Associates Ltd Suite 2/3,2nd Floor 48 West George Street Glasgow G2 1BP 1 ## **SMILE THROUGH SPORT REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.23 TRUSTEES REPORT** ## **Trustees’ Annual Report for the period** **From** 1[st] December 2022 **To** 30[th] November 2023 **Charity name:** Smile Through Sport ## **Charity registration number:** 1191534 ## **Objectives and Activities** |**Objectives and Activities**||| |---|---|---| ||SORP
reference|| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|Smile Through Sport works to promote the
health of disabled people for the public benefit
by creating or assisting in creating opportunities
for them to participate in amateur sport and
physical activity.| |Summary of the main activities
in relation to those purposes for
the public benefit, in particular,
the activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|Throughout the period identified below the
activities of the charity have been the delivery of
weekly sport sessions for disabled children and
young people, physical activity sessions for
residents and attendees of residential care
homes and community groups/centres and
provision of one-off events for people with a
wide range of disabilities. 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 the final year of a Sport
England funded family project to get more
families active together and the largest Boccia
open held in England. Throughout this year our
activities have started to return to pre-covid
levels and we saw an increase in the number of
physical activity sessions we were able to
deliver in day centres, care homes and schools.| |Statement confirming whether
the trustees have had regard to
the guidance issued by the
Charity Commission on public
benefit|Para 1.18|
The trustees have had regard to the guidance
issued by the Charity Commission on public
benefit throughout the period.| **Additional information (optional)** You may choose to include further statements where relevant about: SORP reference Not relevant to Smile Through Sport. Policy on grant making Para 1.38 Not relevant to Smile Through Sport. 2 ## **SMILE THROUGH SPORT REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.23 TRUSTEES REPORT** |**TRUSTEES REPORT**||| |---|---|---| |Policy on social investment
including program related
investment|Para 1.38|| |Contribution made by
volunteers|Para 1.38|Throughout the period, our charity has relied on
the contribution of volunteers. Volunteers
support our session delivery by attending in
person to help ensure individuals can be
included in sport and physical activity. Our
Boccia open relies on over 50 volunteers from
across the country to include more disabled
people in the sport and event.| |Other||| ## **Achievements and Performance** ||SORP
reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to the
circumstances of its
beneficiaries and any wider
benefits to society as a whole.|Para 1.20|This year the charity has focused on building
back after the Covid pandemic. The priority was
to deliver more sessions and return to the high
quality and high frequency sessions we saw in
pre-2020. This has been achieved. Our charity
delivered more than double the number of
activity sessions and events in this financial
year than in the previous year. This in turn
ensured more individuals across the North East
region were able to access our sessions and
events. It should be noted that these individuals
are those who would likely be unable to access
any other provision.
Due to the increase in delivery our charity saw
an increase in the number of coaches and staff
we were able to employ. As throughout our
history we were able to ensure that more than
half of our team had a disability. The charity
provided more than 50 volunteer placements
for local colleges and individuals to access and
gain valuable skills to take into work.| ## **Additional information (optional)** You may choose to include further statements where relevant about: |Achievements against
objectives set|Achievements against
objectives set|Para 1.41|No specific objectives were set within this
period. This year was however set aside to
rebuild and create a strategic plan for the next
10 years. This was achieved throughout the
period and going forward the charity has clear
operational and strategic goals and objectives.| |---|---|---|---| ||||| 3 ## **SMILE THROUGH SPORT** ## **REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.23 TRUSTEES REPORT** No objectives for fundraising were set within this period. Performance of fundraising activities against objectives set Para 1.41 ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s financial
position at the end of the period|Para 1.21|The charity has continued to recover from the
impact of the covid pandemic and has
overturned the unrestricted funds deficit shown
in the prior year accounts| |Statement explaining the policy
for holding reserves stating why
they are held|Para 1.22|
Currently, the charity is in a period of recovery
so as yet have not had the opportunity to
consider a reserves policy; however, this will be
considered in the next year.| |Amount of reserves held|Para 1.22|
£1,260| |Explanation of any
uncertainties about the charity
continuing as a going concern|Para 1.23|There are no concerns or uncertainties in
respect of the charity.| ## **Additional information (optional)** |**Additional information (optional)**|**Additional information (optional)**|**Additional information (optional)**| |---|---|---| |You may choose to include further statements where relevant about:||| |
The charity’s principal sources
of funds (including any
fundraising)|
Para 1.47|
The principal sources of funding during this
period were from grant project funding. This
funding was ringfenced for specific work with
identified individuals or areas of the region.
Alongside this, donations from individuals and
some groups were received to support the
charity. A growing source of income is from
chargeable services which are starting to
returning following the pandemic. These include
course delivery, event charges and session
fees.| |A description of the principal
risks facing the charity|Para 1.46|Competition for funding pots and increasing
prices due to cost of living| |Other||The charity has secured funding going into
2023/2024 and is increasing revenue
generating activities.| ## **Structure, Governance and Management** |Description of charity’s trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|Constitution of a Charitable Incorporated
Organisation who’s only voting members are its
charity trustees| |How is the charity constituted?|Para 1.25|CIO (foundation model)| 4 ## **SMILE THROUGH SPORT REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.23 TRUSTEES REPORT** |**TRUSTEES REPORT**||| |---|---|---| |(e.g unincorporated
association, CIO)||| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of any
person or body entitled to
appoint one or more trustees|Para 1.25|Every trustee must be appointed [for a term of
[three] years] by a resolution passed at a
properly convened meeting of the charity
trustees.
In selecting individuals for appointment as
charity trustees, the charity trustees must have
regard to the skills, knowledge and experience
needed for the effective administration of the
CIO.| |**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:| |---|---|---| |
Policies and procedures
adopted for the induction
and training of trustees|
Para 1.51|
Smile Through Sport has adopted the
policies and procedures highlighted within
the Code for Sports Governance created
by Sport England as well as those
recommended by The Charity Commission
resources.| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|The board of trustees work alongside a
managing director of the charity. The
charity itself is linked into other local
charities and organisations supporting its
work and participants.| |Relationship with any related
parties|Para 1.51|None| **Reference and Administrative details** |Charity name|Smile Through Sport| |---|---| |
Other name the charity uses|| |Registered charity number|1191534| |Charity’s principal address|16C Moorland Way
Nelson Industrial Estate
Cramlington
NE23 1WE| 5 ## **SMILE THROUGH SPORT REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.23 TRUSTEES REPORT** ## **Names of the charity trustees who manage the charity** |**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**| |---|---|---| |Stephen Miller|Chair|| |Michael Costello||| |Paul McGettigan||| |David Butler||Until 19/04/2023| |Tara Tordoff||From 12/09/2023| ## **Small company provisions** This report has been prepared in accordance with the small companies regime under the Companies Act 2006. Approved by the Board and signed on its behalf by: ......................................... Stephen James Miller Trustee Date: 10/09/2024 ......................................... Michael Jonathan Todd Costello Trustee Date: 10/09/2024 6 **SMILE THROUGH SPORT REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.23 INDEPENDENT EXAMINER’S REPORT** I report on the accounts for the year ended 30 November 2023 set out on pages seven to eighteen. ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention. ## **Basis of the independent examiner's report** My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention : - which gives me reasonable cause to believe that, in any material respect, the requirements - to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation - 4 of the 2006 Accounts Regulations; and - to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations have not been met; or In my opinion, attention should be drawn to the treatment of the purchase of bikes/electric bikes in the prior years in order to enable a proper understanding of the accounts to be reached. Further investigation is required that may lead to a prior year adjustment but this is not material and doesn’t prevent accounts filing for 2023 Claire McNair GCMA CALA Associates Ltd Suite 2-3 2nd Floor 48 West George Street Glasgow G2 1BP 9th August 2024 7 SMILE THROUGH SPORT REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.23 STATEMENT OF FINANCIAL ACTIVITIES 30.11.23 Totsl Funds 30.11.22 Total Funds Unrestrit- Restrieted ted Funds Funds INCOME AND ENDOWMEp¥fs FROM: Donations and legacies 24251 64,522 88,773 65,544 Charttable Actlvltles Direct Charitable Artitives Total Intomè 51.626 75.876 51.626 140.398 30.035 95.579 64.522 EXPENDITURE ON: Charltablt Artl¥ Direct Charitable Actitives Governance Costs Costs ol Generatlng Funds 33,610 4.194 10,238 39,170 72,780 4.194 10,598 45,457 3.526 43,717 360 NET INCOMEIIEXPENDITURE): Transfer between fvnds Net movement In funds 27,834 24,992 52,826 2,879 12 27,834 24,992 52,826 2,879 RECONCILIATION OF FUNDS: Total funds brou8ht forward TOTAL FUNDS CARRIED FORWARD 1,260 55,684 56,944 4,118 ## **SMILE THROUGH SPORT REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.23 BALANCE SHEET** The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2023 The members have not required the company to obtain an audit of its financial statements for the year ended 3th November 2023 in accordance with Section 476 of the Companies Act 2006. ## The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company 9 ## **SMILE THROUGH SPORT REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.23 BALANCE SHEET (CONTINUED)** These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 10th September 2024 and were signed on its behalf by: Approved by the Board and signed on its behalf by: ......................................... Stephen James Miller Trustee Date: 10/09/2024 ......................................... Michael Jonathan Todd Costello Trustee Date: 10/09/2024 10 **SMILE THROUGH SPORT REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.23 NOTES TO THE FINANCIAL STATEMENTS** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, 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 Companies Act 2006. 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. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures, fitting and equipment - 33% on cost Plant and Machinery - 25% on cost ## **Taxation** The charity is exempt from corporation 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 charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate 11 ## **SMILE THROUGH SPORT REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.23 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **2. DONATIONS AND LEGACIES** 12 ## **SMILE THROUGH SPORT REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.23 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **3. INCOME FROM CHARITABLE ACTIVITIES** ## **4. NET INCOME/(EXPENDITURE)** Net income/(expenditure) is stated after charging/(crediting): ## **5. TRUSTEE’S REMUNERATION AND BENEFITS** There were no trustees’ remuneration or other benefits for the year ended 30.11.23 nor for the year ended 30.11.22 ## **Trustee’s expenses** There were no trustees’ expenses paid for the year ended 30.11.23 nor for the year ended 30.11.22 ## **6. STAFF** The average monthly number of employees during the year as follows: No employees received emoluments in excess of £60,000 13 **SMILE THROUGH SPORT REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.23 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **8. TANGIBLE FIXED ASSETS** ## **9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 14 ## **SMILE THROUGH SPORT REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.23 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **10. CREDITORS** ## **Amounts due within one year** ## **11. CREDITORS CONT.** ## **Amounts due after one year** ## **12. ANALYSIS OF NET ASSETS BETWEEN FUNDS** 15 **SMILE THROUGH SPORT REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.23 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **12. MOVEMENT IN FUNDS** 16 ## **SMILE THROUGH SPORT REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.23 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **13. RELATED PARTIES** ## **Controlling entity** The charity is controlled by the trustees who are all directors of the company 17