2023-03-31-accounts

REGISTERED CHARITY NUMBER: 1195710

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2023

for

Create a Smile

KAS Accountancy Unit 6, Riverside Court Don Road Sheffield S9 2TJ

Create a Smile

Contents of the Financial Statements for the Year Ended 31 March 2023

		Page
Report of the Trustees		1
Independent Examiner's Report		2
Statement of Financial Activities		3
Balance Sheet		4
Notes to the Financial Statements	5	to	7
Detailed Statement of Financial Activities		8

Create a Smile

Report of the Trustees

for the Year Ended 31 March 2023

The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. 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

1. The relief of financial hardship among people living or working in the area of Kashmir in Pakistan by providing the beneficiaries with financial assistance to assist them to relieve poverty and obtain goods and or services which they could not otherwise afford through lack of means

2. The relief of financial hardship, either generally or individually, of people living in the area of Kashmir in Pakistan by making grants of money for providing or paying for items to assist with weddings, education, health and relieving poverty

3. The relief of the sick or poor living in the area of Kashmir in Pakistan either generally or individually through the provision of grants, health related services that include ambulance, water plant and similar services to assist in improving the welfare of the said community of interest.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1195710

Principal address

31 Wake Road Sheffield S7 1HF

Trustees

Mr Sohail Askar Mr Omar Yasin Mr Shahjahan Younis

Independent Examiner

Mohammed Khayer FCCA KAS Accountancy Unit 6, Riverside Court Don Road Sheffield S9 2TJ

Approved by order of the board of trustees on 11 June 2024 and signed on its behalf by:

Mr Sohail Askar (Jun 11, 2024 13:40 GMT+1)

Mr Sohail Askar - Trustee

Page 1

Independent Examiner's Report to the Trustees of Create a Smile

Independent examiner's report to the trustees of Create a Smile

I report to the charity trustees on my examination of the accounts of Create a Smile (the Trust) for the year ended 31 March 2023.

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.

Mohammed Khayer FCCA

KAS Accountancy Unit 6, Riverside Court Don Road Sheffield S9 2TJ

11 June 2024

Page 2

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Statement of Financial Activities for the Year Ended 31 March 2023

			Period
			3.9.21
		Year Ended	to
		31.3.23	31.3.22
		Unrestricted	Total
		fund	funds
	Notes	£	£
INCOME AND ENDOWMENTS FROM
Donations and legacies		37,747	17,975
EXPENDITURE ON
Charitable activities
Grants to individuals		50,783	1,888
NET INCOME/(EXPENDITURE)		(13,036)	16,087
RECONCILIATION OF FUNDS
Total funds brought forward		16,087	-
TOTAL FUNDS CARRIED FORWARD		3,051	16,087

The notes form part of these financial statements

Page 3

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Balance Sheet

31 March 2023

		31.3.23	31.3.22
		Unrestricted	Total
		fund	funds
	Notes	£	£
CURRENT ASSETS
Cash at bank		3,051	16,087
NET CURRENT ASSETS		3,051	16,087
TOTAL ASSETS LESS CURRENT
LIABILITIES		3,051	16,087
NET ASSETS		3,051	16,087
FUNDS	4
Unrestricted funds		3,051	16,087
TOTAL FUNDS		3,051	16,087

The financial statements were approved by the Board of Trustees and authorised for issue on 11 June 2024 and were signed on its behalf by:

Mr Sohail Askar (Jun 11, 2024 13:40 GMT+1)

Mr Sohail Askar - Trustee

The notes form part of these financial statements

Page 4

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Notes to the Financial Statements for the Year Ended 31 March 2023

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 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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

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 31 March 2023 nor for the period ended 31 March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the period ended 31 March 2022.

Page 5

continued...

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Notes to the Financial Statements - continued for the Year Ended 31 March 2023

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

				Unrestricted
				fund
				£
	INCOME AND ENDOWMENTS FROM
	Donations and legacies			17,975
	EXPENDITURE ON
	Charitable activities
	Grants to individuals			1,888
	NET INCOME			16,087
	TOTAL FUNDS CARRIED FORWARD			16,087
4.	MOVEMENT IN FUNDS
			Net
			movement	At
		At 1.4.22	in funds	31.3.23
		£	£	£
	Unrestricted funds
	General fund	16,087	(13,036)	3,051
	TOTAL FUNDS	16,087	(13,036)	3,051
	Net movement in funds, included in the above are as follows:
		Incoming	Resources	Movement
		resources	expended	in funds
		£	£	£
	Unrestricted funds
	General fund	37,747	(50,783)	(13,036)
	TOTAL FUNDS	37,747	(50,783)	(13,036)
	Comparatives for movement in funds
			Net
			movement	At
			in funds	31.3.22
			£	£
	Unrestricted funds
	General fund		16,087	16,087
	TOTAL FUNDS		16,087	16,087

Page 6

continued...

Create a Smile

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

4. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	17,975	(1,888)	16,087
TOTAL FUNDS	17,975	(1,888)	16,087

5. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

Page 7

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Detailed Statement of Financial Activities for the Year Ended 31 March 2023

Detailed Statement of Financial Activities for the Year Ended 31 March 2023
		Period
		3.9.21
	Year Ended	to
	31.3.23	31.3.22
	£	£
INCOME AND ENDOWMENTS
Donations and legacies
Donations	37,747	17,975
Total incoming resources	37,747	17,975
EXPENDITURE
Charitable activities
Grants to individuals	50,783	1,888
Total resources expended	50,783	1,888
Net (expenditure)/income	(13,036)	16,087

This page does not form part of the statutory financial statements

Page 8

Create a Smile - Unaudited Financial Statements YE 31.03.2023

Final Audit Report

2024-06-11

Created: 2024-06-11 By: Mohammed Khayer ([e-mail]) Status: Signed Transaction ID: CBJCHBCAABAAl8_n1WHgrNhnNITy8yjKnePYp5-WTBA9

"Create a Smile - Unaudited Financial Statements YE 31.03.202 3" History

Document created by Mohammed Khayer ([e-mail])

2024-06-11 - 12:35:36 PM GMT- IP address: 92.16.59.138

Document emailed to Mr Sohail Askar ([e-mail]) for signature

2024-06-11 - 12:35:39 PM GMT

Email viewed by Mr Sohail Askar ([e-mail])

2024-06-11 - 12:39:05 PM GMT- IP address: 140.248.40.24

Document e-signed by Mr Sohail Askar ([e-mail])

Signature Date: 2024-06-11 - 12:40:18 PM GMT - Time Source: server- IP address: 82.132.246.210

Agreement completed.

2024-06-11 - 12:40:18 PM GMT