OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-07-31-accounts

REGISTERED CHARITY NUMBER:

Report of the Trustees and

Financial Statements for the Year Ended 31 July 2024

for

Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092

DHB Accountants Limited Chartered Accountants Statutory Auditors 110 Whitchurch Road Cardiff CF14 3LY

Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092

Contents of the Financial Statements for the Year Ended 31 July 2024

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 12
Detailed Statement of Financial Activities 13

Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092

Report of the Trustees for the Year Ended 31 July 2024

The trustees present their report together with the financial statements of the charity for the year ended 31 July 2024.

The financial statements comply with 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)

For a short while during the year the charity changed its name to That Food Charity! before returning to its original name.

OBJECTIVES AND ACTIVITIES Objectives and aims

To advance in life and relieve needs of young people, in particular, but not exclusively young offenders through:

(a) The provision of recreational and leisure time activities provided in the interest of social welfare, designed to improve their conditions of life;

(b) Providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals.

•(c) The relief of financial hardship among people living or working in Barry and South Wales by providing such persons with services, such as a meal service, which they could not otherwise afford through lack of means.

Significant activities

In order to achieve it's objectives the charity undertakes various fund raising activities including attending festivals and events offering its street food fare. Donations are received and applications made for grant funding where possible.

More information is available from the Charity's social media pages and website which do not form part of these accounts.

Public benefit

In shaping the objectives of the charity and planning its activities, the trustees have considered the Charity Commission Guidance on public benefit. The charity gives careful consideration to ensuring its activities are accessible to all eligible users from all aspects of the community.

Volunteers

In common with many charities it would be difficult to operate without the support of unpaid volunteers and the charity has benefited from such support and is very grateful to all for this. Approximately 15 volunteers have engaged with the charity in the period covered by these accounts.

Page 1

Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092

Report of the Trustees for the Year Ended 31 July 2024

ACHIEVEMENT AND PERFORMANCE Charitable activities & Achievements

The Trustees are delighted to report another successful year of growth, impact and community support and are grateful for the dedication of volunteers, funders, partners and the resilience of community members and events organizers.The charity has continued to make a meaningful difference in tackling food insecurity, providing skills training for deprived young people and fostering sustainable solutions in local food supply and tackling climate change alongside reducing food waste.

Our impact at a glance:

1. Food Pantry & Bank - Nourishing our community

We continued to provide 100 to 150 hot, nutritious meals per week to those in need and homeless individuals and families. We distributed 20 to 30 fresh food hampers weekly to individuals and families facing food insecurity.

2.. Baby Bank Project - Supporting families

We successfully launched and expanded our Baby Bank & Pods with support from the Moondance Foundation, popping up in different communities in South Wales working alongside our hot food bank. We provided essential baby supplies to families in need working alongside the Baby Alliance organisation.

3. Empowering youth through training & employment in professional cookery.

Supported 5 young people from the Roma Gypsy community, helping them to gain qualifications in First Aid, Food Hygiene, Allergy Awareness and successfully transitioning 2 young people from our training programs into worthwhile local full time employment.

4. Sustainable Food solutions - Community Aquaponics Project

Secured funding to develop an innovative community Aquaponics project in partnership with Egin and the National Lottery working towards building a community Aquaponics farming system to enable community members to grow their own fruits and vegetables whilst breeding fish as a sustainable protein source.

5. Fundraising and Community engagement

The charity has hosted successful street food and fund raising events from its trailer, engaging with the community whilst raising funds, strengthening its partnerships with local businesses, organizations and volunteers.

None of this would have been possible without the support of The Moondance Foundation, National Lottery Community Fund, The National Grid Foundation, Mary Homfray Foundation, Egin, dedicated volunteers, trainees and your people from the Roma Gypsy community.

FINANCIAL REVIEW

Financial position

The charity has applied all of its incoming resources to further the objects of the charity. It's financial position is as set out in these financial statements and the trustees are satisfied with the financial position of the charity.

Reserves policy

The trustees have considered the requirement for reserves of the charity which has encompassed income and expenditure streams and the need to match variable income with fixed commitments and the nature of available reserves. The trustees are aware of the importance and need to continually monitor reserves but are satisfied that the charity will be able to meet any obligations as they fall due.

As at 31 July 2024 general reserves are in deficit. The trustees are aware of this and plan to build up reserves through planned operating surpluses in future.

Going concern

The trustees have reviewed their future requirement, fund raising plans and obligations and are satisfied that the going concern concept as a basis for the preparation of the financial statements is entirely appropriate and that the charity will for the foreseeable future be able to meet its obligations as they fall due..

Page 2

Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092

Report of the Trustees for the Year Ended 31 July 2024

FUTURE PLANS

As the charity moves forward it remains committed to expanding its food support services to reach more individuals in need, growing the Baby Bank initiative to support more families, developing the Aquapoinics project into fully operation community farm , providing more training and employment opportunities for young people and continuing to strengthen partnerships to maximize impact.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The legal form of the charity is that of Charitable Incorporated Organisation (CIO) which is subject to a governing document, its constitution which took effect from the date of registration of the CIO which was 11 October 2021.

Organizational structure

The charity trustees manage the affairs of the CIO in accordance with their powers as set out in the constitution document. There must at all times be at least three charity trustees with a maximum number of 5. Apart from the first charity trustees every trustee is appointed for a term of three years after meeting criteria set out in the constitution.

The trustees meet regularly to discuss all aspects of the affairs of the CIO.

Day to day management and direction of the charity is delegated to Jason Stephens who carries title of Charity and Fundraising Director.

Induction and training of new trustees

The appointed trustees actively encourage and seek to identify individuals for appointment as charity trustee having regard to the skills, knowledge and experience needed . On appointment each new trustee is provided with a copy of the constitution and the CIO's latest available Trustees Annual Report and accounts. Appropriate training is provided to enable any new trustee to fulfill their duties.

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. The trustees are satisfied they have met these requirements and that adequate controls are in place.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

Principal address

Struggles 2 Smilles Community Food Trailer Excelsior Road Industrial Estate Cardiff C14 3AT

Trustees

Ms K Stephens Ms S Knowles D Jones Ms S J Dudley

Independent Examiner

Stephen Horrigan FCA, CTA DHB Accountants Limited Chartered Accountants Statutory Auditors 110 Whitchurch Road Cardiff CF14 3LY

COMMENCEMENT OF ACTIVITIES

The charity was incorporated on 11 October 2021 and commenced charitable activities at the same time.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Page 3

Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092

Report of the Trustees for the Year Ended 31 July 2024

STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees acknowledge their responsibility for complying with the requirements of the Charities Act 2011 with respect to accounting records and preparation of accounts. The members of the CIO have not required the CIO to obtain an audit of the financial statements.

Approved by order of the board of trustees on 29 May 2025 and signed on its behalf by:

Ms K Stephens - Trustee

Page 4

Independent Examiner's Report to the Trustees of Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092

Independent examiner's report to the trustees of Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092

I report to the charity trustees on my examination of the accounts of Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092 (the Trust) for the year ended 31 July 2024.

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

  2. 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.

Stephen Horrigan FCA, CTA

DHB Accountants Limited Chartered Accountants Statutory Auditors 110 Whitchurch Road Cardiff CF14 3LY

29 May 2025

Page 5

Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092

Statement of Financial Activities for the Year Ended 31 July 2024

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Charitable activities
3
Charitable activities
100,853
EXPENDITURE ON
Charitable activities
Charitable activities
93,215
Other
2,600
Total
95,815
NET INCOME/(EXPENDITURE)
5,038
RECONCILIATION OF FUNDS
Total funds brought forward
(2,813)
TOTAL FUNDS CARRIED FORWARD
2,225
Restricted
funds
£
51,163
12,000
-
12,000
39,163
14,511
53,674
2024
Total
funds
£
152,016
105,215
2,600
107,815
44,201
11,698
55,899
2023
Total
funds
£
65,459
69,272
2,400
71,672
(6,213)
17,911
11,698

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

Page 6

Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092

Balance Sheet 31 July 2024

Unrestricted
Restricted
fund
funds
Notes
£
£
FIXED ASSETS
Tangible assets
7
12,312
14,011
CURRENT ASSETS
Cash at bank and in hand
32,376
-
CREDITORS
Amounts falling due within one year
8
(2,800)
-
NET CURRENT ASSETS
29,576
-
TOTAL ASSETS LESS CURRENT LIABILITIES
41,888
14,011
NET ASSETS
41,888
14,011
FUNDS
9
Unrestricted funds:
General fund
Restricted funds:
Moondance Foundation
Street Kitchen Academy
TOTAL FUNDS
2024
Total
funds
£
26,323
32,376
(2,800)
29,576
55,899
55,899
2,225
9,011
44,663
53,674
55,899
2023
Total
funds
£
19,146
227
(7,675)
(7,448)
11,698
11,698
(2,813)
14,511
-
14,511
11,698

The financial statements were approved by the Board of Trustees and authorised for issue on 29 May 2025 and were signed on its behalf by:

K Stephens - Trustee

The notes form part of these financial statements

Page 7

Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092

Notes to the Financial Statements for the Year Ended 31 July 2024

1. GENERAL INFORMATION

Struggles 2 Smiles is a Charitable Incorporated Organisation (CIO) registered with and regulated by the Charity Commission in England. The registered address of the charity is Community Food Trailer, Excelsior Road, Excelsior Road Industrial Estate, Cardiff, CF14 3AT.Further information about the objectives of the charity and the trustees who have held office are provided in the Trustees Report included as part of these financial statements.

2. 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.

The financial statements are presented in pounds sterling which is the functional currency of the charity.

The charity continues its fund raising activities and having regard to these and the financial needs of the charity the trustees are of the view that the immediate future of the charity for the next 12 to 18 months, at least, is secure and that on this basis the charity is a going concern.

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.

Charitable activities

Expenditure on charitable activities includes the costs incurred to further the purposes of the charity and associated support costs.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 25% on cost Motor vehicles - 25% on cost

Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.

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.

Page 8

continued...

Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092

Notes to the Financial Statements - continued for the Year Ended 31 July 2024

2. ACCOUNTING POLICIES - continued

Donated goods

The charity receives donated goods as part of its activities and distributes them to families in need. Where it is possible to do so with reasonable certainty the charity values such goods at fair value and recognizes this in the financial statements as income and expenditure.

Grants & donations

Income from grants, whether capital or revenue grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Donations are recognised as received.

3. INCOME FROM CHARITABLE ACTIVITIES

2024 2023
Activity £ £
Donations Charitable activities 37,478 11,148
Street food, Festivals, Events Charitable activities 58,500 52,686
Grants Charitable activities 56,038 1,625
152,016 65,459
Grants received, included in the above, are as follows:
2024 2023
£ £
General grants - 1,625
SUPPORT COSTS
Governance
Management Finance Other costs Totals
£ £ £ £ £
Other resources expended - - - 2,600 2,600
Charitable activities 1,837 262 10,289 - 12,388
1,837 262 10,289 2,600 14,988

4. SUPPORT COSTS

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 July 2024 nor for the year ended 31 July 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 July 2024 nor for the year ended 31 July 2023.

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
Restricted
fund
funds
£
£
INCOME AND ENDOWMENTS FROM
Charitable activities
Charitable activities
65,459
-
EXPENDITURE ON
Charitable activities
Charitable activities
63,772
5,500
Other
2,400
-
Total
66,172
5,500
NET INCOME/(EXPENDITURE)
(713)
(5,500)
Total
funds
£
65,459
69,272
2,400
71,672
(6,213)

Page 9

continued...

Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092

Notes to the Financial Statements - continued for the Year Ended 31 July 2024

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted Restricted Total
fund funds funds
£ £ £
RECONCILIATION OF FUNDS
Total funds brought forward (2,100) 20,011 17,911
TOTAL FUNDS CARRIED FORWARD (2,813) 14,511 11,698
7. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£ £ £
COST
At 1 August 2023 25,135 2,500 27,635
Additions 5,116 11,999 17,115
At 31 July 2024 30,251 14,499 44,750
DEPRECIATION
At 1 August 2023 7,708 781 8,489
Charge for year 7,563 2,375 9,938
At 31 July 2024 15,271 3,156 18,427
NET BOOK VALUE
At 31 July 2024 14,980 11,343 26,323
At 31 July 2023 17,427 1,719 19,146
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Other creditors 2,800 7,675
9. MOVEMENT IN FUNDS
Net
movement At
At 1/8/23 in funds 31/7/24
£ £ £
Unrestricted funds
General fund (2,813) 5,038 2,225
Restricted funds
Moondance Foundation 14,511 (5,500) 9,011
Street Kitchen Academy - 44,663 44,663
14,511 39,163 53,674
TOTAL FUNDS 11,698 44,201 55,899

Page 10

continued...

Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092

Notes to the Financial Statements - continued for the Year Ended 31 July 2024

9. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Moondance Foundation
Street Kitchen Academy
Warmth for all
TOTAL FUNDS
Incoming
resources
£
100,853
-
44,663
6,500
51,163
152,016
Resources
Movement
expended
in funds
£
£
(95,815)
5,038
(5,500)
(5,500)
-
44,663
(6,500)
-
(12,000)
39,163
(107,815)
44,201
Resources
Movement
expended
in funds
£
£
(95,815)
5,038
(5,500)
(5,500)
-
44,663
(6,500)
-
(12,000)
39,163
(107,815)
44,201
39,163
44,201

Comparatives for movement in funds

Net
movement At
At 1/8/22 in funds 31/7/23
£ £ £
Unrestricted funds
General fund (2,100) (713) (2,813)
Restricted funds
Moondance Foundation 20,011 (5,500) 14,511
TOTAL FUNDS 17,911 (6,213) 11,698

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

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 65,459 (66,172) (713)
Restricted funds
Moondance Foundation - (5,500) (5,500)
TOTAL FUNDS 65,459 (71,672) (6,213)

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1/8/22 in funds 31/7/24
£ £ £
Unrestricted funds
General fund (2,100) 4,325 2,225
Restricted funds
Moondance Foundation 20,011 (11,000) 9,011
Street Kitchen Academy - 44,663 44,663
20,011 33,663 53,674
TOTAL FUNDS 17,911 37,988 55,899

Page 11

continued...

Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092

Notes to the Financial Statements - continued for the Year Ended 31 July 2024

9. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Moondance Foundation
Street Kitchen Academy
Warmth for all
TOTAL FUNDS
Incoming
resources
£
166,312
-
44,663
6,500
51,163
217,475
Resources
Movement
expended
in funds
£
£
(161,987)
4,325
(11,000)
(11,000)
-
44,663
(6,500)
-
(17,500)
33,663
(179,487)
37,988
Resources
Movement
expended
in funds
£
£
(161,987)
4,325
(11,000)
(11,000)
-
44,663
(6,500)
-
(17,500)
33,663
(179,487)
37,988
33,663
37,988

Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor.

Moondance Foundation - Trap Kitchen Project, the acquisition of a catering trailer and associated costs

National Lottery - Street Kitchen academy, support for the acquisition of a trailer and towards operating costs.

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 July 2024.

11. MEMBERS LIABILITY

In the event of a winding up of the CIO the members have no personal liability for the debts and liabilities of the CIO but would be required to contribute no more than £1 each to the assets of the CIO.

Page 12

Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092

Detailed Statement of Financial Activities for the Year Ended 31 July 2024

2024 2023
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
INCOME AND ENDOWMENTS
Charitable activities
Donations 37,478 - 37,478 11,148
Street food, Festivals, Events 58,500 - 58,500 52,686
Grants 4,875 51,163 56,038 1,625
100,853 51,163 152,016 65,459
Total incoming resources 100,853 51,163 152,016 65,459
EXPENDITURE
Charitable activities
Advertising & Promotions 4,813 - 4,813 260
Food supplies 38,249 - 38,249 53,757
Repairs & Maintenance 2,304 - 2,304 -
Equipment distributed - 6,500 6,500 -
Training & Support 15,023 - 15,023 -
Event costs 16,000 - 16,000 -
Depreciation 2,688 4,875 7,563 6,500
Motor vehicles 1,750 625 2,375 -
80,827 12,000 92,827 60,517
Support costs
Management
Telephone - - - 446
Postage and stationery - - - 65
Training costs 1,837 - 1,837 -
1,837 - 1,837 511
Finance
Insurance 188 - 188 350
Bank charges 74 - 74 76
262 - 262 426
Other
Rent & Storage 2,596 - 2,596 1,352
Motor Running costs 7,693 - 7,693 6,466
10,289 - 10,289 7,818
Governance costs
Independent Examiners fees 2,600 - 2,600 2,400
Total resources expended 95,815 12,000 107,815 71,672
Net (expenditure)/income 5,038 39,163 44,201 (6,213)

This page does not form part of the statutory financial statements

Page 13