**REGISTERED CHARITY NUMBER:**
## **Report of the Trustees and**
**Financial Statements for the Year Ended 31 July 2025**
## **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 2025**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|5|
|**Independent Examiner's Report**||6||
|**Statement of Financial Activities**||7||
|**Balance Sheet**||8||
|**Notes to the Financial Statements**|9|to|15|
|**Detailed Statement of Financial Activities**|16|to|17|
## **Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092**
## **Report of the Trustees for the Year Ended 31 July 2025**
The trustees present their report together with the financial statements of the charity for the year ended 31 July 2025.
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)
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
1. 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.
•2. 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.
3. To promote the conservation and protection of the environment for the public benefit by:
(a) Educating the public in methods of sustainable food production,specifically through the use of Aquaponics systems;
(b) Researching, developing, and demonstrating Aquaponics technology as a means of reducing carbon emissions and other environmental harms associated with traditional agriculture, such as water usage, land degradation, and food miles;
(c) Promoting the principles of a circular economy by using waste from acquatic life to fertilize plant growth
4. To relieve poverty and food insecurity for the public benefit, in particular but not exclusively by:
(a) Providing fresh, nutritious, and sustainably grown produce, at a subsidised cost, to individuals and families in need;
(b) Distributing such produce to other charitable organisations, food banks, and community groups that support those experiencing food poverty
5. To promote the efficiency and effectiveness of charities and the voluntary sector for the public benefit by providing them with a sustainable source of low-cost,high-nutrition food to support their own charitable activities.
6. To advance the education of the public, in particular children and young people, in subjects related to environmental sustainability, nutrition, and science, through hands-on experience with Acquaponics system and workshops.
## **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.
Page 1
## **Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092**
## **Report of the Trustees for the Year Ended 31 July 2025**
## **OBJECTIVES AND ACTIVITIES**
## **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 20 volunteers have engaged with the charity in the period covered by these accounts.
Page 2
## **Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092**
## **Report of the Trustees for the Year Ended 31 July 2025**
## **ACHIEVEMENTS AND PERFORMANCE**
## **Charitable activities & Achievements**
The Trustees are delighted to report another successful year which has proven to be a landmark year for the charity, defined by significant infrastructural growth, high-impact training placements, and a strategic refocusing of services.
The highlight of this year was undoubtedly the successful procurement of National Lottery Funding. This grant enabled the charity to purchase a dedicated catering truck and state of the art outdoor catering equipment. These assets have fundamentally changed the capacity of the charity to generate income and deliver training in real-world environments.
The charity continues to live by its mission of breaking down barriers. The charity placed 9 specific individuals into paid training during the year including 7 young people from the Roma Gypsy community and 2 young offenders. Through the "Learn to Earn" program, these individuals gained hands-on experience, achieved Level 2 & 3 Food Safety & Hygiene, Allergy Awareness certifications, first aid certification and served paying customers at high pressure events.
Operationally the year saw a strategic victory with a successful bid to secure a permanent pitch at Barry Island Pleasure park, alongside a continued presence at major Welsh music festivals and community events.
The year has not been without challenges and the charity made the difficult but necessary decision to close the Baby Hamper project in April 2025. Whilst successful in impact the project faced unsustainable shortfalls in volunteer capacity and physical donations.
During the year the charity transitioned from solely a "hot food bank" to a sustainable social enterprise model. The new outdoor catering equipment allowed the charity to:
- Serve at Scale: The charity attended 2 major music festivals and operated full seasons at Barry Island Pleasure Park ( Summer & Christmas) - Community engagement: The mobile unit was deployed to community events across South Wales, raising the profile of the charity
- Hamper success: Between November and January the Christmas Hamper Drive was exceptionally successful. Five additional volunteers were recruited to prepare and deliver hampers to families suffering from food insecurity.
The core financial strategy this year was "Buy One, Give One". The sale of food at Barry Island Pleasure Park and music festivals successfully subsidised the charitable activities. The catering truck has become a self-sustaining asset.
In addition to existing Corporate Partnerships the charity is delighted to report successful food donation partnerships formed with Costco and Bookers which has an impact on significantly lowering input costs.
During the year the charity placed a heavy emphasis on environmental sustainability. The charity does not simply feed people it rescues food. Using data from the charity's systems and standard carbon conversion factors the charity calculated the environmental impact of its operations during the year:
Meals provided - approximately 5,200 meals provided through the Hot Food Bank servicing the Homeless and community in need.
Barry Island, Festivals & events - Approximately 10,000 meals supplied to paying customers (subsidizing the charity)
Holiday Hampers - during November to January approximately 2,500 meal equivalents were supplied providing nourishing meals for families in need
Food waste saved - Through our partnerships we were able to intercept surplus stock that was destined for landfill with an estimated saving in food waste of 5.2 tonnes.
Page 3
## **Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092**
## **Report of the Trustees for the Year Ended 31 July 2025**
Carbon Emissions saved - by rescuing 5.2 tonnes of food we have assisted in preventing methane emissions generated by food rot in anaerobic landfill conditions. Additionally our local production model reduces transport miles. It is estimated we have saved 1.4 tonnes CO2e.
None of this would have been possible without the support of our previous funders but in particular this year, National Lottery Community Fund, Costco, Bookers, Llantwit Major RFC, Sam's Drylining Treorchy, Cardiff & VOG councils and the management of Barry Island Pleasure Park.
The charity would like to thank the mentors who worked specifically with the Roma Gypsy & Young offender cohorts to ensure they felt safe and supported.
## **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.
## **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..
## **FUTURE PLANS**
The charity is pleased to announce that in July 2025 it was granted £19,500 for the development of a Community Café. This funding will mark a new chapter for the charity providing a permanent physical space to expand its training programs and offering a consistent hub for community support and social inclusion.,
## **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. The constitution and objectives of the charity were amended and a revised constitution approved on 7 April 2026. The financial statements reflect the latest version of the constitution.
## **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.
## **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.
Page 4
## **Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092**
## **Report of the Trustees for the Year Ended 31 July 2025**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **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.
Looking ahead the principal risk remains the volatility of volunteer staffing, highlighted by the closure of the Baby Hamper project. The risks will be mitigated by focussing on the Catering Truck and Hot Food bank as these are financially sustainable models.
The charity plans to become a pass-through organisation for baby goods (referring donors to other local specialists) rather than hosting the service itself.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
## **Principal address**
Struggles 2 Smilles 1 Victoria Park Cowbridige Road West Cardiff CF5 1EZ
## **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.
Approved by order of the board of trustees on 26 May 2026 and signed on its behalf by:
Ms K Stephens - Trustee
Page 5
## **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 2025.
## **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.
Stephen Horrigan FCA, CTA
DHB Accountants Limited Chartered Accountants Statutory Auditors 110 Whitchurch Road Cardiff CF14 3LY
26 May 2026
Page 6
## **Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092**
## **Statement of Financial Activities for the Year Ended 31 July 2025**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
**Charitable activities**
3
Charitable activities
123,150
**EXPENDITURE ON**
**Charitable activities**
Charitable activities
116,939
Other
-
**Total**
116,939
**NET INCOME/(EXPENDITURE)**
6,211
**Transfers between funds**
9
44,663
**Net movement in funds**
50,874
**RECONCILIATION OF FUNDS**
Total funds brought forward
2,225
**TOTAL FUNDS CARRIED FORWARD**
53,099|Restricted
funds
£
-
5,500
-
5,500
(5,500)
(44,663)
(50,163)
53,674
3,511|2025
Total
funds
£
123,150
122,439
-
122,439
711
-
711
55,899
56,610|2024
Total
funds
£
152,016|
|---|---|---|---|
||||105,215
2,600|
||||107,815|
||||44,201
-|
||||44,201
11,698|
||||55,899|
## **CONTINUING OPERATIONS**
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
Page 7
## **Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092**
## **Balance Sheet 31 July 2025**
|Unrestricted
Restricted
fund
funds
Notes
£
£
**FIXED ASSETS**
Tangible assets
7
30,720
3,511
**CURRENT ASSETS**
Cash at bank and in hand
25,179
-
**CREDITORS**
Amounts falling due within one year
8
(2,800)
-
**NET CURRENT ASSETS**
22,379
-
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
53,099
3,511
**NET ASSETS**
53,099
3,511
**FUNDS**
9
Unrestricted funds:
General fund
Restricted funds:
Moondance Foundation
Street Kitchen Academy
**TOTAL FUNDS**|2025
Total
funds
£
34,231
25,179
(2,800)
22,379
56,610
56,610
53,099
3,511
-
3,511
56,610|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|
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 26 May 2026 and were signed on its behalf by:
K Stephens - Trustee
The notes form part of these financial statements
Page 8
## **Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092**
## **Notes to the Financial Statements for the Year Ended 31 July 2025**
## **1. GENERAL INFORMATION**
Struggles 2 Smiles is a Charitable Incorporated Organisation (CIO) registered with and regulated by the Charity Commission in England. 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 and can be viewed on the Charity Commission website.
## **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.
Page 9
continued...
## **Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092**
## **Notes to the Financial Statements - continued for the Year Ended 31 July 2025**
## **2. ACCOUNTING POLICIES - continued**
## **Fund accounting**
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.
## **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**
|Activity
Donations
Charitable activities
Street food, Festivals,
Events
Charitable activities
Grants
Charitable activities|2025
£
25,667
54,883
42,600
123,150|2024
£
37,478
58,500
56,038|
|---|---|---|
|||152,016|
Grants received, included in the above, are as follows:
|||||2025|2024|
|---|---|---|---|---|---|
|||||£|£|
|**SUPPORT COSTS**||||||
|||||Governance||
||Management|Finance|Other|costs|Totals|
||£|£|£|£|£|
|Charitable activities|145|791|16,035|1,800|18,771|
## **4. SUPPORT COSTS**
Page 10
continued...
## **Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092**
## **Notes to the Financial Statements - continued for the Year Ended 31 July 2025**
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024.
|**6.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
**Charitable activities**
Charitable activities
100,853
**EXPENDITURE ON**
**Charitable activities**
Charitable activities
93,215
Other
2,600
**Total**
95,815
**NET INCOME**
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|Total
funds
£
152,016|
|---|---|---|
|||105,215
2,600|
|||107,815|
|||44,201
11,698|
|||55,899|
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continued...
## **Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092**
## **Notes to the Financial Statements - continued for the Year Ended 31 July 2025**
|**7.**
**TANGIBLE FIXED ASSETS**
Plant and
Motor
machinery
vehicles
£
£
**COST**
At 1 August 2024
30,251
14,499
Additions
3,461
22,000
At 31 July 2025
33,712
36,499
**DEPRECIATION**
At 1 August 2024
15,271
3,156
Charge for year
8,428
9,125
At 31 July 2025
23,699
12,281
**NET BOOK VALUE**
At 31 July 2025
10,013
24,218
At 31 July 2024
14,980
11,343
**8.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2025
£
Other creditors
2,800
**9.**
**MOVEMENT IN FUNDS**
Net
Transfers
movement
between
At 1/8/24
in funds
funds
£
£
£
**Unrestricted funds**
General fund
2,225
6,211
44,663
**Restricted funds**
Moondance Foundation
9,011
(5,500)
-
Street Kitchen Academy
44,663
-
(44,663)
53,674
(5,500)
(44,663)
**TOTAL FUNDS**
55,899
711
-|Totals
£
44,750
25,461|Totals
£
44,750
25,461|
|---|---|---|
||70,211||
||18,427
17,553||
||35,980||
||34,231||
||26,323||
||2024
£
2,800
At
31/7/25
£
53,099
3,511
-|2024
£
2,800|
||3,511||
||56,610||
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continued...
## **Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092**
## **Notes to the Financial Statements - continued for the Year Ended 31 July 2025**
## **9. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Moondance Foundation
**TOTAL FUNDS**|Incoming
resources
£
123,150
-
123,150|Resources
Movement
expended
in funds
£
£
(116,939)
6,211
(5,500)
(5,500)
(122,439)
711|
|---|---|---|
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**Restricted funds**
Moondance Foundation
Street Kitchen Academy
**TOTAL FUNDS**|Net
movement
At 1/8/23
in funds
£
£
(2,813)
5,038
14,511
(5,500)
-
44,663
14,511
39,163
11,698
44,201|At
31/7/24
£
2,225
9,011
44,663|
|---|---|---|
|||53,674|
|||55,899|
Comparative 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|
|---|---|---|
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continued...
## **Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092**
## **Notes to the Financial Statements - continued for the Year Ended 31 July 2025**
## **9. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Moondance Foundation
Street Kitchen Academy
**TOTAL FUNDS**|Net
Transfers
movement
between
At 1/8/23
in funds
funds
£
£
£
(2,813)
11,249
44,663
14,511
(11,000)
-
-
44,663
(44,663)
14,511
33,663
(44,663)
11,698
44,912
-|At
31/7/25
£
53,099
3,511
-|
|---|---|---|
|||3,511|
|||56,610|
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
£
224,003
-
44,663
6,500
51,163
275,166|Resources
Movement
expended
in funds
£
£
(212,754)
11,249
(11,000)
(11,000)
-
44,663
(6,500)
-
(17,500)
33,663
(230,254)
44,912|
|---|---|---|
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
In the previous year and during the current year, grant funding was received from National Lottery towards the Street Kitchen Academy. The trustees consider this to be the core activity of the charity and accordingly the fund has been reclassified as general funds.
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continued...
## **Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092**
## **Notes to the Financial Statements - continued for the Year Ended 31 July 2025**
## **10. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 July 2025.
## **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 15
## **Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092**
## **Detailed Statement of Financial Activities for the Year Ended 31 July 2025**
|Unrestricted
Restricted
funds
funds
£
£
**INCOME AND ENDOWMENTS**
**Charitable activities**
Donations
25,667
-
Street food, Festivals, Events
54,883
-
Grants
42,600
-
123,150
-
**Total incoming resources**
123,150
-
**EXPENDITURE**
**Charitable activities**
Advertising & Promotions
3,766
-
Food supplies
26,847
-
Repairs & Maintenance
693
-
Equipment distributed
-
-
Training & Support
38,080
-
Event costs
16,729
-
Depreciation
3,553
4,875
Motor vehicles
8,500
625
98,168
5,500
**Support costs**
**Management**
Postage and stationery
145
-
Training costs
-
-
145
-
**Finance**
Insurance
761
-
Bank charges
30
-
791
-
**Other**
Rent & Storage
1,157
-
Sundries
181
-
Motor Running costs
14,697
-
16,035
-
**Governance costs**
Independent Examiners fees
1,800
-|2025
Total
funds
£
25,667
54,883
42,600
123,150
123,150
3,766
26,847
693
-
38,080
16,729
8,428
9,125
103,668
145
-
145
761
30
791
1,157
181
14,697
16,035
1,800|2024
Total
funds
£
37,478
58,500
56,038|
|---|---|---|
|||152,016|
|||152,016
4,813
38,249
2,304
6,500
15,023
16,000
7,563
2,375|
|||92,827
-
1,837|
|||1,837
188
74|
|||262
2,596
-
7,693|
|||10,289
2,600|
This page does not form part of the statutory financial statements
Page 16
## **Struggles 2 Smiles (Charitable Incorporated Organisation) Charity number 1196092**
## **Detailed Statement of Financial Activities for the Year Ended 31 July 2025**
|**Detailed Statement of Financial Activities**
**for the Year Ended 31 July 2025**|||
|---|---|---|
|Unrestricted
Restricted
funds
funds
£
£
Total resources expended
116,939
5,500
**Net income**
6,211
(5,500)|2025
Total
funds
£
122,439
711|2024
Total
funds
£|
|||107,815|
|||44,201|
This page does not form part of the statutory financial statements
Page 17