SMILE BURUNDI Legal and Administrative Information
Charity Registration Number
Charity Registration Number 1207478 Trustees Radu Andreescu (chairman) Lucian Ciortan (died 28 07 24) Florentin-Alexandru Drogeanu Bianaca-Alexandru Voinescu The existing trustees appoint any new trustees following the provisions laid out in the organisation's governing Trust deed Legal Status Charitable Incorporated Organisation (from 15th March 2024)
Governing Docum Trust Deed dated 12th September 2023
Objects For the public benefit, relief of poverty,financial hardship and sickness, and the advancement of education of children in Burundi, through the provision of grants and services to charities caring for and upporting such children.
Correspondence 36 John Nicholas Cresent Address Ellesmere Port Cheshire CH65 2DL Solicitor Michael Farrell BusinessLegal Ltd 9, olgraH ve Close High eghL Cheshire WA16 T6 X Independent Ian Afflick Examiner 61 Bridge Street Kington Herefordshire HR5 3DJ
SMILE BURUNDI TRUSTEES' REPORT FIFTY-FOUR WEEKS TO 30TH JUNE 2025
The Trustees present their annual report and the independently examined accounts for the 54 weeks to
Introduction
Smile Burundi UK was officially registered as a charity in March 2024. Transactions are shown from that Fulfillment of the Aims
The Trustees work to deliver the purposes of the charity as described above. Mainly, grants have been through the Association Smile Education Burundi, which runs a house reflecting the charitable purposes CIO in Burundi. A foundational step for Smile Burundi UK involved formalizing strong partnerships with lo organizations in Burundi. Early in 2024, we signed a memorandum of understanding with Association Smile Burundi, a respected charity registered in Burundi. This agreement provided the framework for close collaboration on the ground.
Later, in June 2025, we extended our network by establishing a similar agreement with Smile Education Burundi, also registered in Burundi, which focuses on educational support for children.
Objectives and Activities
Our mission is to provide critical support to malnourished children in Burundi by funding medical care, living expenses, education, and essential infrastructure, working through our Burundian partners. Smile Burundi UK remains steadfast in its commitment to make a lasting difference in the lives of Burundi’s most vulnerable children, ensuring they receive the care, nourishment, and education they deserve.
Risk Assessment
Trustees have reviewed controls of key financial systems and other operational and business risks that the CIO faces and confirm that there are established systems in place to mitigate the significant risks. Policies
The CIO has the following policies in place: Safeguarding, Health and safety, Conflict of interests, Social media, Complaints procedure, and Data protection.
Activities
Fundraising and Donor Engagement in the UK
Throughout this period, Smile Burundi UK extensively engaged with potential donors who share our vision within the United Kingdom. Our communications highlighted the children’s medical conditions, living challenges and educational needs. We focused on educating supporters about the pressing needs faced by malnourished children in Buraniro village, Kayanza province, Burundi. These efforts have cultivated a growing base of committed donors who share our vision
Core Activities and Impact
Through the funding supplied by Smile Burundi UK, Association Smile Burundi operated a children’s house that currently supports 24 malnourished children. Our charity financed salaries for the caregivers and staff dedicated to nurturing these vulnerable children.
We provided regular supplies of nutritious food and toys, improving the children's quality of life and psychosocial wellbeing.
Administrative and legal support was also extended to our partner associations to ensure sustainability and compliance with local regulations.
Medical Interventions
Smile Burundi UK has covered various critical medical expenses, including treatment for a broken leg and dental care for one of the children.
A particularly urgent case involved Peline, who suffered a coma episode and was subsequently diagnosed with Type 1 diabetes. We funded her ongoing medical treatment, including the provision of life-saving daily insulin.
A landmark achievement was funding a complex open-heart surgery for Darius, a child diagnosed with a severe heart condition with an estimated life expectancy of only 1 - 2 years without intervention Smile Burundi UK covered all related costs:
documentation, visas, hospital fees, flight and accommodation expenses for Darius, his mother, and a translator who supported the surgery locally. The surgery was performed at a hospital in South Africa with which we coordinated directly.
Infrastructure Improvements
To improve living conditions at the children’s house in Buraniro, Smile Burundi UK financed several infrastructure projects:
Construction of a summer kitchen Installation of a roof over the backyard for laundry drying
Building of an external shower, toilet, and sinks to enhance hygiene practices Erection of a new water tank with 5,000-liter capacity to provide a reliable water supply
Transactions with trustees
For oversight purposes, it has been necessary to incur travel expenses for one trustee; however, no other transactions have been made with trustees.
Financial Overview
Funds were disbursed mainly as grants to our partner associations in Burundi. Funds for major surgery, were paid directly to medical institutions or related service providers to ensure transparency and efficiency. Gift Aid repayments has further strengthened our financial position.
The financial position of the Charity is clearly set out in the accounts that follow this report.
Challenges and Outlook
Operating across international borders presents logistical and regulatory challenges. However, our robust partnerships and clear legal frameworks have enabled Smile Burundi UK to maintain strong oversight and impact delivery.
Our priority in the coming year is to expand our donor base further and deepen our support mechanism to ensure the health, wellbeing, and education of children in Burundi continue to improve.
...................................... Radu Andreescu Trustee
31[st] July 2025
1
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SMILE BURUNDI STATEMENT OF FINANCIAL ACTIVITIES FIFTY-FOUR WEEKS TO 30TH JUNE 2025
| INCOME & EXPENDITURE | Notes | **Unrestricted ** | Restricted | Total |
|---|---|---|---|---|
| INCOMING RESOURCES | Funds | Funds | ||
| **£ ** | **£ ** | £ | ||
| Oferings & Donatons Received | 1 | 67,949 | 800 | 68,749 |
| TOTAL INCOMING RESOURCES | 67,949 | 800 | 68,749 | |
| Less: RESOURCES EXPENDED | ||||
| Charitable Expenditure | ||||
| Costs of actvites in furtherance of the objects of the | charity | |||
| Fundraising | 24 | 24 | ||
| Grants | 35,813 | 750 | 36,563 | |
| Support costs | 1 | 8,293 | 50 | 8,343 |
| Governance | 1 | 1,672 | 1,672 | |
| TOTAL RESOURCES EXPENDED | 45,802 | 800 | 46,602 | |
| NET INCOMING RESOURCES For the 56 weeks | 22,147 | 22,147 | ||
| as at 30th June 2025 | 22,147 | 22,147 |
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SMILE BURUNDI BALANCE SHEET
AS AT 30TH JUNE 2025
| SMILE BURUNDI BALANCE SHEET AS AT 30TH JUNE 2025 |
||
|---|---|---|
| Notes Intangible Assets Formaton Costs Less: Amortzaton in period Current Assets Gif Aid Tax Debtor Cash at Bank and in Hand Less: Current Liabilites payable within one year Creditors & Accruals NET CURRENT ASSETS NET ASSETS Represented By: FUNDS Unrestricted General Restricted Approved by Trustees ' July 31st2025 |
£ £ 1,197 1,197 |
|
| 360 22,262 22,622 475 22,147 £ 22,147 22,147 22,147 £ 22,147 |
||
| £ | ||
| 22,147 | ||
................................... Florentin-Alexandru Drogeanu
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SMILE BURUNDI INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SMILE BURUNDI FIFTY-FOUR WEEKS TO 30TH JUNE 2025
I report on the accounts of the CIO for the Year ended 31st December 2024, which are set out on pages 1 to
Respective responsibilities of Trustees and Examiner
As Trustees of the Charity, you are responsible for the preparation of the Accounts; you consider that the A requirement of Section 144(2) of the Charities Act 2011 (the Act) does not apply. It is my responsibility to st basis of procedures specified in the General Directions given by the Charity Commissioners under Section 14 the Act, whether particular matters have come to my attention.
Basis of Independent Examiner's Report
My examination was carried out in accordance with the General Directions given by the Charity Commission an audit under Regulation 31(f). An examination includes a review of the accounting records kept by the Tr comparison of the accounts presented with those records. It also includes consideration of any unusual item in the accounts, and seeking explanations from you as Trustees concerning such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequ express an audit opinion on the view given by the accounts.
Independent Examiner's Statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements
-
to keep accounting records in accordance with section 130 of the Act: and
-
to prepare accounts which accord with the accounting records and to comply with the accounting require have not been met: or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the acc reached.
…...........................................
I Afflick Accountant 61 Bridge Street Kington Herefordshire HR5 3DJ
12[th] August 2025
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SMILE BURUNDI NOTES TO THE FINANCIAL STATEMENTS FIFTY-FOUR WEEKS TO 30TH JUNE 2025
1. ACCOUNTING POLICIES
The Financial Statements are prepared on a historical accounts basis, taking into account accruals and depre where relevant, in order to ensure consistency. Gifts to Restricted Funds are accounted for upon receipt, th Restricted Tax Refunds are included when net donations are received.
Gifts in kind are only recorded and included if material, and then are included as income in the year given. Gifts from Residents and Grants are recorded as income only when received. Income Tax recoverable from donations is included at the date net donations are received, and where appropriate included as a debtor at Balance Sheet date.
Only reimbursements of expenditure are netted off against such and not counted as income.
Unrestricted Funds are incoming resources, which can be used in accordance with the charitable objects at discretion of the trustees.
Designated Funds are unrestricted funds set aside by the trustees for particular purposes.
Restricted Funds are to be used for specific purposes. Restrictions arise when specified by the donor or whe are raised for particular restricted purposes.
Centre expenses are not wholly directly charitable in nature; properties held are partly of an investment nat donations are received from residents and certain administrative functions are performed there. However, accommodation provided for Christian workers and their families as well as to short and medium-term gues considered to be both an integral part of the Direct Charitable activity of the Church to its members and the community and the major use of the buildings.
Assets are Capitalised, irrespective of finance sources and methods, provided such are permanently intende used by the Trust. Only acquisitions of £200 and over are capitalised. Depreciation is provided for the same Intangible assets are written off when incurred.
Current Assets are shown at the lower of cost and net realisable value.
Current Liabilities are shown at settlement value.
2. TRUSTEES EXPENSES
Other than reimbursement of expenses, there were no other payments to, or contracts with Trustees or Connected persons
3. INDEPENDENT EXAMINER'S FEE
The Independent Examiner received £ 475 for the Independent Examination and preparation of the accoun accounts.
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