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 ## **SMILE THROUGH SPORT** ## **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| 1 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 2 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 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|| 3 Docusign Envelope ID: 21D972A1-0FB7-4618-A5EB-6C92043072D2 ## **SMILE THROUGH SPORT** ## **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||| 4 Docusign Envelope ID: 21D972A1-0FB7-4618-A5EB-6C92043072D2 ## **SMILE THROUGH SPORT** ## **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.| |||| |||| 5 Docusign Envelope ID: 21D972A1-0FB7-4618-A5EB-6C92043072D2 ## **SMILE THROUGH SPORT** ## **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| 6 Docusign Envelope ID: 21D972A1-0FB7-4618-A5EB-6C92043072D2 ## **SMILE THROUGH SPORT** ## **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 7 Docusign Envelope ID: 21D972A1-0FB7-4618-A5EB-6C92043072D2 ## **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 8 Docusign Envelope ID: 21D972A1-0FB7-4618-A5EB-6C92043072D2 ## **SMILE THROUGH SPORT** ## **REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.24 STATEMENT OF FINANCIAL ACTIVITIES** 9 Docusign Envelope ID: 21D972A1-0FB7-4618-A5EB-6C92043072D2 ## **SMILE THROUGH SPORT** ## **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 10 Docusign Envelope ID: 21D972A1-0FB7-4618-A5EB-6C92043072D2 ## **SMILE THROUGH SPORT** ## **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 11 Docusign Envelope ID: 21D972A1-0FB7-4618-A5EB-6C92043072D2 ## **SMILE THROUGH SPORT** ## **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 12 Docusign Envelope ID: 21D972A1-0FB7-4618-A5EB-6C92043072D2 ## **SMILE THROUGH SPORT** ## **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 13 Docusign Envelope ID: 21D972A1-0FB7-4618-A5EB-6C92043072D2 ## **SMILE THROUGH SPORT REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.24 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **6. STAFF** The average monthly number of employees during the year as follows: No employees received emoluments in excess of £60,000 14 Docusign Envelope ID: 21D972A1-0FB7-4618-A5EB-6C92043072D2 ## **SMILE THROUGH SPORT** ## **REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.24 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **8. TANGIBLE FIXED ASSETS** ## **9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 15 Docusign Envelope ID: 21D972A1-0FB7-4618-A5EB-6C92043072D2 ## **SMILE THROUGH SPORT** ## **REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.24 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** 16 Docusign Envelope ID: 21D972A1-0FB7-4618-A5EB-6C92043072D2 ## **SMILE THROUGH SPORT** ## **REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.24 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **13. MOVEMENT IN FUNDS** ## **14.. RELATED PARTIES** ## **Controlling entity** The charity is controlled by the trustees who are all directors of the company 17 Docusign Envelope ID: 21D972A1-0FB7-4618-A5EB-6C92043072D2 ## **SMILE THROUGH SPORT** **REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30.11.24 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 18