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2023-12-31-accounts

Charity Registration No: 1201557

SPREADING SMILES FOUNDATION

ANNUAL REPORT FOR THE YEAR ENDED 31 December 2023

Charity Registration No: 1201557

TRUSTEES REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 December 2023

Charity Registration No: 1201557

SPREADING SMILES FOUNDATION

ANNUAL REPORT

FOR THE YEAR ENDED 31 December 2023

Spreading Smiles Foundation is an international non-profit organisation registered with the charity commission of England and Wales. The Charity is non-profit, and its trustees are volunteers.

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Sumaira Ahmed (Chair – appointed 15 January 2023) Lumturije Tahiri (appointed 18 November 2023) Faraq Hatari (appointed 15 January 2023) Waqar Ahmed (appointed 15 January 2023)

Charity number

1201557

Registered office

31 Rochford Avenue Chadwell Heath Romford Essex

RM6 5DL

Independent examiner RNM Services Ltd 69 Icknield Drive Ilford Essex IG2 6SE

Bankers

Lloyds Bank plc 25 Gresham Street London EC2V 7HN

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Charity Registration No: 1201557

SPREADING SMILES FOUNDATION ANNUAL REPORT

FOR THE YEAR ENDED 31 December 2023

Contents of the financial statements for the year ended 31 December 2023

Page No.
Trustees Report 3
Independent examiners report 8
Statement of financial activities 9
Balance sheet 10
Notes to the financial statements 11

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Charity Registration No: 1201557

SPREADING SMILES FOUNDATION

ANNUAL REPORT

FOR THE YEAR ENDED 31 December 2023

The trustees present their annual report and financial statements for the year ending December 2023

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "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)

STRUCTURE, GOVERNANCE AND MANAGEMENT

OUR OBJECTIVES, ACTIVITIES AND ACHIEVEMENTS -

To empower individuals, provide emergency aid, relieve poverty or financial hardship in any part of the world with particular focus on vulnerable individuals, particularly those who are disabled, widowed, orphaned or living in poverty.

The year 2023 was the first year of our operation. As a new charity, we face many of the challenges that established organisations have already encountered and overcome. We are continually refining our operations and vision as we grow.

With a 100% donation policy, the trustees have played a crucial role in managing funds efficiently, ensuring every contribution directly supports those in need. Their efforts have been instrumental in overseeing the distribution of resources, while also actively contributing to the charity’s mission.

In 2023, our charity also focused on providing crucial medical support to individuals who are unable to afford their treatments. We provided financial assistance to cancer patients, offering them regular support to cover their treatment costs. Additionally, we funded the costs of prosthetic limbs for those in need, provided emergency medical aid, and supplied ongoing medication to individuals with chronic health conditions.

Our support extended to patients who had sustained burn injuries, helping them to receive necessary treatment, and we also provided wheelchairs to nine disabled individuals who had no other means of obtaining mobility aids. These efforts are aimed at alleviating the financial burden of medical care for the most vulnerable, ensuring access to essential treatments and improving their quality of life.

We are committed to supporting individuals living in poverty with disabilities, orphans or widows, in a manner that restores their dignity and self-reliance, ensuring they do not have to depend on others for their livelihood. In 2023, our charity successfully launched several initiatives aimed at promoting financial independence among vulnerable individuals.

As a part of our efforts, we established a sewing school in Pakistan in October 2023 to provide vocational training tailored to the needs of the communities we serve, equipping participants with the skills needed to generate income. In addition to training, we supply the necessary tools, resources, and support to enable individuals to start their small, sustainable businesses.

This approach not only equips beneficiaries with the skills needed to earn an income but gives them opportunity to bring a long-term positive change to their lives. We aim to empower individuals to lead

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Charity Registration No: 1201557

SPREADING SMILES FOUNDATION

ANNUAL REPORT

FOR THE YEAR ENDED 31 December 2023

more self-sufficient lives and contribute meaningfully to their communities and hope that this can allow them to break the cycle of extreme poverty that they live in.

We also provided funding for small businesses, enabling beneficiaries to open corner shops, set up market stalls, and purchase rickshaws (vehicles) for transporting school children, and small animals to generate income, such as by selling milk.

We remain committed to continually assessing and refining our programs to maximise their impact and ensure that the individuals we serve can thrive.

In 2023, Spreading Smiles also provided vital educational support by funding tuition fees, school uniforms, bags and shoes for orphaned children who had no access to education. This initiative ensures that these children, who would otherwise be deprived of learning opportunities, are able to attend school and build a foundation for a brighter future. Through this support, we aim to break the cycle of poverty and give them the chance to achieve their full potential.

Our organisation also focused on providing monthly food and essential packs to individuals unable to work, particularly in response to the devastating earthquake in Morocco and the severe floods in Pakistan. These food and essential packs included staple items such as rice, flour, and cooking oil, along with hygiene products and other necessities. Our aim was to alleviate immediate hardship and ensure that vulnerable families received vital sustenance and support during these challenging times, helping them navigate the difficulties brought about by these disasters.

Spreading Smiles Foundation broadened its mission to include the welfare of stray animals by offering vital medical care, food, and shelter. Acknowledging the struggles of these vulnerable creatures, we ensured they received necessary veterinary attention and nutritious meals, as well as safe spaces to protect them from harsh conditions and potential dangers. Our commitment to animal welfare is a crucial component of our overall mission to support those in need.

Spreading Smiles Foundation initiated water projects aimed at providing access to clean and safe drinking water for communities in need. Recognising the critical importance of water for health and well-being, we focused on implementing sustainable solutions to address water scarcity and contamination issues. This included the installation of water filtration systems and boreholes in underserved areas, ensuring that families have reliable access to clean water.

Through this initiative, we not only improved the overall health of the communities we served but also empowered individuals by reducing the time spent collecting water, allowing them to focus on education and income-generating activities. Our commitment to ensuring access to clean water is fundamental to our mission of promoting health and improving the quality of life for vulnerable populations.

In 2023, our charity was pleased to provide grants to other charity organisations whose initiatives closely aligned with our mission and values. By supporting these well-regarded charities, we aimed to enhance our collective impact on pressing social issues affecting vulnerable communities. These grants were directed toward projects focused on education, healthcare, and sustainable development, empowering our partners to extend their reach and effectiveness.

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Charity Registration No: 1201557

SPREADING SMILES FOUNDATION ANNUAL REPORT

FOR THE YEAR ENDED 31 December 2023

Our careful selection of grantees ensured that their objectives matched our commitment to improving lives and fostering resilience. This collaborative approach reflects our belief in the power of partnership and resource-sharing to drive meaningful, lasting change. Together, we strive to create a more equitable and supportive environment for those in need, reinforcing our dedication to building stronger communities.

In 2023, we were also able to assist in rebuilding homes for widows and others whose residences were destroyed by disasters. Additionally, we supported orphaned girls by providing essential assistance for their weddings, ensuring they have the resources and dignity to start their new lives. Through these initiatives, we strive to create a more compassionate and supportive community for all individuals in need.

Overall, our aim is to provide comprehensive support to individuals facing hardship, particularly widows, orphans, the elderly, and those with disabilities.

Fundraising and Future Goals:

In September 2023, we held a fundraising dinner event, which was fully sponsored. We also implemented an entry ticket, which helped cover the event costs. The funds raised at the event supported our projects focused on empowering individuals and providing clean water to rural communities in need. We were able to buy rickshaws (small vehicles), help individuals start small businesses and contributed towards a van to assist in transporting schoolchildren. We also opened a new sewing school, giving women the chance to learn valuable skills and improve their livelihoods. On top of that, we installed a water filtration plant that will be providing clean drinking water to hundreds of people. We aim to arrange similar events in the future.

We aim to expand our contributions to local food banks through partnerships with other charities, ensuring essential supplies reach those in need in our local communities, this is especially important to our organisation as we believe charity starts at home and many people are struggling with the current cost of living crisis.

Furthermore, in the coming year, we plan to launch regular coffee mornings to bring together and support individuals facing loneliness or personal challenges, providing them with a safe space for social interaction where they will feel supported.

Internationally, we aim to continue to provide essential monthly food packs and medical care to those struggling, and open more sewing schools, particularly in different cities across Pakistan, empowering women to achieve financial independence. Additionally, we hope to support more individuals by enabling the purchase of rickshaws (small vehicles) and providing essential tools to help them earn a dignified living. Finally, we will prioritise supporting the education of orphans and underprivileged children, ensuring their circumstances do not hinder their academic growth and future.

As trustees, we are planning to visit the areas where our charity is active so we can get a clearer picture of the challenges people face and see the impact of our work firsthand. Meeting the communities we support in person will help us understand their needs better. This also reflects our responsibility to oversee the charity’s work, ensuring we are following the Charity Commission’s

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Charity Registration No: 1201557

SPREADING SMILES FOUNDATION

ANNUAL REPORT

FOR THE YEAR ENDED 31 December 2023

requirements to manage funds responsibly, make informed decisions, and act in the best interests of those we serve.

FINACIAL REVIEW

The financial results of the charity for the year ended December 31st, 2023, are fully reflected in the attached financial statements together with the notes thereon. Total Income £42,732. Total resources expended was £35,357 resulting in net surplus of £7,375. On December 31st, the charity has total funds of £7,375.

The charity has not paid any staff during the year 2023, all the activities were carried out by the volunteers and trustees, any extra expenditures were sponsored by trustees and donors. All donations were spent on charitable causes in line with the 100% donation policy set by trustees.

TAXATION

The Trustees are of the opinion that as charity, the organisation will be exempt from taxation under the provisions of section 505 of the income and corporation Taxes act 1988.

STATEMENT OF TRUSTEES RESPONSIBILITIES

The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England 8 Wales 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 of the charity for that period. In preparing these financial statements the trustees are required to:

GOING CONCERN

The charity was able to produce a surplus for the year due to the prudent management of donations and fundraising activities. The charity has little to no running costs, as all activities are carried out by volunteers. Generally, funds are raised for specific appeals or projects, and therefore only funds that are raised in this way are used for the expenditure of the charity, such as for grants to individuals or organisations.

We are confident that this prudent approach to expenditure, together with the lack of running costs will mean that the charity remains a going concern for the foreseeable future.

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Charity Registration No: 1201557

SPREADING SMILES FOUNDATION

ANNUAL REPORT

FOR THE YEAR ENDED 31 December 2023

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees are responsible for keeping adequate financial and accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts Reports) Regulations

2008 and 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’ annual report was approved by the board of trustees on 30 of October 2024 and signed on its behalf by:

Miss Sumaira Ahmed (Chair of Trustees)

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Charity Registration No: 1201557

SPREADING SMILES FOUNDATION

ANNUAL REPORT

FOR THE YEAR ENDED 31 December 2023

Independent examiner's report to the Trustees of Spreading Smiles Foundation

Year ended 31st December 2023

I report to the trustees on my examination of the accounts of Spreading Smiles Foundation for the year ended 31st December 2023, which are set out on pages 9

Responsibilities and basis of report

As the charity trustees of Spreading Smiles Foundation, 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 Trustee’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 2011 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.

Shahid Majid

Fellow of Chartered Certified Accountants 69 Icknield Drive Ilford Essex IG2 6SE

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Charity Registration No: 1201557

SPREADING SMILES FOUNDATION ANNUAL REPORT

FOR THE YEAR ENDED 31 December 2023

Statement of Financial Activities

Year ended 31 December 2023

Incoming Resources
Donations & Legacies
Other trading income
Total
Expenditure on
Raising funds
Charitable Activities
Other
Total
Net Income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brough forward
Total funds carried forward		 Unrestricted
Restricted
Total
2023
2023
2023
£
£
£
12,451
22,001
34,452
8,280
-
8,280
20,731
22,001
42,732
7,913
-
7,913
1,153
26,274
27,427
18
-
18
9,084
26,274
35,357
11,648
(4,273)
7,375
(12,027)
12,027
-
(379)
7,754
7,375
-
-
-
(379)
7,754
7,375		 Total
2022
£
-
-
-
-
-
-
-
-
-
-
-
-

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

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Charity Registration No: 1201557

SPREADING SMILES FOUNDATION

ANNUAL REPORT

FOR THE YEAR ENDED 31 December 2023

Balance Sheet as of 31 December 2023
Current Assets
Cash at bank and in hand
Total current Assets
Total net assets
The funds of the charity
Restricted funds
Unrestricted funds		 31.12.23
£
7,375
7,375
7,375
-
7,375
7,375		 31.12.22
£
-
-
-
-
-
-

The financial statements were approved by the trustees and were signed on their behalf by

Miss Sumaira Ahmed – Chair

Date: 30 October 2024

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Charity Registration No: 1201557

SPREADING SMILES FOUNDATION

ANNUAL REPORT

FOR THE YEAR ENDED 31 December 2023

Notes to the accounts

1. Accounting Policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with and with the Charities Act 2011.

Going Concern

The accounts have been prepared on a going concern basis.

Income

All the charity’s revenue resources are recognised in the Statement of Financial Activities when the charity has met the obligation and entitlement to those resources granted and the monetary value can be measured with sufficient reliability.

Tax reclaims on donations and gifts

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Donated services and facilities

Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.

Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.

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Charity Registration No: 1201557

SPREADING SMILES FOUNDATION

ANNUAL REPORT

FOR THE YEAR ENDED 31 December 2023

2. Grant making

Analysis of grants paid (included in cost
of charitable activities)
Animal Welfare
Clean Water Project
Gift of Independence
Medical Aid
Morocco Emergency Aid
Mosque Project
Most Needy
Orphan Support
Palestine Emergency Aid
Widow Support
Grants to
Institutions
Grants to
Individuals
Support
costs
Total
£
£
£
£
-
363
-
363
-
885
-
885
-
1,082
-
1,082
-
6,020
-
6,020
-
2,000
-
2,000
-
1,550
-
1,550
-
760
-
760
-
2,271
-
2,271
2,000
-
-
2,000
-
3,048
-
3,048
2,000
17,979
-
19,979
Grants made to institutions
Name
Purpose
MAC Charity
For Palestinian victims of war
Muslim Futures
For Palestinian victims of war		 Amount £
1,000
1,000
2,000

3. Cash at bank and in hand

Cash in bank 31.12.23
31.12.22
£
£
7,375
-

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Charity Registration No: 1201557

SPREADING SMILES FOUNDATION

ANNUAL REPORT

FOR THE YEAR ENDED 31 December 2023

4. Details of funds held and movements during the current reporting period

Type

Fund names
Fund balances
brought forward
£
Animal Welfare Project
Restricted
-
Clean Water Project
Restricted
-
Gift of Independence
Project
Restricted
-
Iftar Packs Project
Restricted
-
Medical Aid Project
Restricted
-
Monthly Food Packs
Project
Restricted
-
Morocco Emergency Aid
Project
Restricted
-
Mosque Project
Restricted
-
Orphan Support Project
Restricted
-
Palestine Emergency Aid
Project
Restricted
-
Qurbani Project
Restricted
-
Widow Support Project
Restricted
-
Total Funds		 Income
Expenditure
Movement
Transfers
Fund balances
carried forward
£
£
£
£
£
-
(363)
(363)
363
-
7,535
(915)
6,620
6,620
4,246
(3,177)
1,069
1,069
-
-
-
-
1,080
(6,175)
(5,095)
5,095
-
150
(2,055)
(1,905)
1,905
-
1,744
(2,000)
(256)
256
-
1,135
(1,550)
(415)
415
-
360
(2,271)
(1,911)
1,911
-
216
(2,000)
(1,784)
1,784
-
2,785
(2,720)
65
65
2,750
(3,048)
(298)
298
-
22,001
(26,274)
(4,273)
12,027
7,754

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Charity Registration No: 1201557

SPREADING SMILES FOUNDATION

ANNUAL REPORT

FOR THE YEAR ENDED 31 December 2023

5. Transfers between funds

Reason for transfer Amount
£
Between unrestricted and
restricted funds		 To contribute to the costs of the projects where the costs
exceeded the income.		 12,027

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