Docusign Envelope ID: 21D972A1-0FB7-4618-A5EB-6C92043072D2
REGISTERED COMPANY NUMBER: CE023942 REGISTERED CHARITY NUMBER: 1191534
SMILE THROUGH SPORT
REPORT AND FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30TH NOVEMBER 2024
Docusign Envelope ID: 21D972A1-0FB7-4618-A5EB-6C92043072D2
SMILE THROUGH SPORT REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.24 ADMINISTRATIVE INFORMATION
| PAGE | |
|---|---|
| Reference and Administrative Details | 1 |
| Report of the Trustees | 2-7 |
| Independent Examiner’s Report | 8 |
| Statement of Financial Activities | 9 |
| Balance Sheet | 10-11 |
| Notes to the Financial Statements | 12-17 |
Docusign Envelope ID: 21D972A1-0FB7-4618-A5EB-6C92043072D2
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REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.24 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 | |
| Tara Tordoff | |
| Chair | Stephen James Miller |
| Bankers | The Co-operative Bank |
| Accountant | CALA Associates Ltd |
| Suite 2/3,2nd Floor | |
| 48 West George Street | |
| Glasgow | |
| G2 1BP |
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Docusign Envelope ID: 21D972A1-0FB7-4618-A5EB-6C92043072D2
SMILE THROUGH SPORT REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.24 TRUSTEES REPORT
Trustees’ Annual Report for the period
From 1[st] December 2023 To 30[th] November 2024
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 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 a Postcode Neighbourhood project to get people active throughout the most deprived areas of the region and the largest Boccia open held in England. This year we received more ringfenced funding and were able to deliver more project work throughout the region. Our core team were given the opportunity to focus efforts on securing future funding and projects as well as looking at the methods the charity gain raise income through fundraising and other unrestricted means. |
| 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
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REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.24 TRUSTEES REPORT
| TRUSTEES REPORT | ||
|---|---|---|
| Policy on social investment including program related investment |
Para 1.38 | Not relevant to Smile Through Sport. |
| 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. The charity provided more than 75 volunteer placements for local colleges and individuals to access and gain valuable skills to take into work. |
| Other | ||
| Achievements and Performance | ||
| SORP reference |
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REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.24 TRUSTEES REPORT
| 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 | Throughout this year our delivery levels have again increased allowing more individuals to access sport and physical activity. The projects the charity has delivered has tackled some long-term barriers individuals have faced and worked on the ground to provide opportunity to disabled people of all ages. The opportunities the charity provided allowed individuals to improve their physical and mental health alongside improving their access to social support, peer networks and other essential services i.e. medical care and benefit support. This year has allowed the team to focus on more long-term activities which will ensure the sustainability of the charity and allow more individuals to be given opportunity to participate. As an employer the charity again increased the number of employees they had. Again the charity were able to maintain the high percentage of people with lived experience of disability who work for the charity. |
|---|---|---|
Additional information (optional)
| Additional information (optional) | Additional information (optional) | Additional information (optional) |
|---|---|---|
| You may choose to include further statements where relevant about: | ||
Achievements against objectives set |
Para 1.41 |
The charity set a substantial 10 year strategy within the previous financial year. The four key themes of this were Creating Opportunity, Creating Infrastructure, Creating Awareness and Organisational Efficiency. The focus of this year was to create more opportunities which the charity were able to achieve through project funding. This coming year the charity is working more on organisational efficiency and creating a sustainable and efficient charity. |
| Performance of fundraising activities against objectives set |
Para 1.41 | No objectives for fundraising were set within this period. |
| Investment performance against objectives |
Para 1.41 | Not applicable for Smile Through Sport. |
| Other |
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Docusign Envelope ID: 21D972A1-0FB7-4618-A5EB-6C92043072D2
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REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.24 TRUSTEES REPORT
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 free reserves held | Para 1.22 | -2,986 |
| Reasons for holding zero reserves |
Para 1.22 | |
| Details of fund materially in deficit |
Para 1.24 | Unrestricted fund overdrawn but this should be temporary as the charity continues to recover from covid and economic uncertainty. |
| Explanation of any uncertainties about the charity continuing as a going concern |
Para 1.23 | Uncertainty surrounding funding; however the charity has done it’s best to secure a pipeline of funds. |
| 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: |
|---|---|---|
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. |
| Investment policy and objectives including any social investment policy adopted |
Para 1.46 | Not relevant to Smile Through Sport. |
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Docusign Envelope ID: 21D972A1-0FB7-4618-A5EB-6C92043072D2
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REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.24 TRUSTEES REPORT
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? (e.g unincorporated association, CIO) |
Para 1.25 | CIO (foundation model) |
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 | Not relevant to Smile Through Sport. |
| Other |
Reference and Administrative details
| Charity name | Smile Through Sport |
|---|---|
Other name the charity uses |
|
| Registered charity number | 1191534 |
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Docusign Envelope ID: 21D972A1-0FB7-4618-A5EB-6C92043072D2
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REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.24
TRUSTEES REPORT
Charity’s principal address 16C Moorland Way Nelson Industrial Estate Cramlington NE23 1WE
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 | ||
| Tara Tordoff |
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: 25/09/2024
......................................... Michael Jonathan Todd Costello Trustee
Date: 25/09/2024
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SMILE THROUGH SPORT REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.24 INDEPENDENT EXAMINER’S REPORT
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30.11.2024.
As the charity's trustees, 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 2011 Act, and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
-
the accounts did 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
Liam Chester MICB PM.Dip
CALA Associates Ltd Suite 2-3 2nd Floor 48 West George Street Glasgow G2 1BP
25th September 2025
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REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.24 STATEMENT OF FINANCIAL ACTIVITIES
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REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.24 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 2024
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
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REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.24 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: 25/09/2025
......................................... Michael Jonathan Todd Costello Trustee
Date: 25/09/2025
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REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.24 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
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REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.24 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
2. DONATIONS AND LEGACIES
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 30.11.24 nor for the year ended 30.11.23
Trustee’s expenses
There were no trustees’ expenses paid for the year ended 30.11.24 nor for the year ended 30.11.23
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6. STAFF
The average monthly number of employees during the year as follows:
No employees received emoluments in excess of £60,000
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8. TANGIBLE FIXED ASSETS
9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
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10. CREDITORS
Amounts due within one year
11. CREDITORS CONT.
Amounts due after one year
12. ANALYSIS OF NET ASSETS BETWEEN FUNDS
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13. MOVEMENT IN FUNDS
14.. RELATED PARTIES
Controlling entity
The charity is controlled by the trustees who are all directors of the company
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